Finding 1210633 (2024-010)

Material Weakness Repeat Finding
Requirement
CELN
Questioned Costs
-
Year
2024
Accepted
2026-04-28

AI Summary

  • Core Issue: One out of sixty transfer students lacked official transcripts, violating Title IV eligibility requirements.
  • Impacted Requirements: Failure to document high school completion or equivalent as mandated by HEA § 484(d) and 34 CFR § 668.32(e).
  • Recommended Follow-Up: Enforce the collection of official transcripts before disbursing Title IV funds and enhance record-keeping practices.

Finding Text

Finding 2024-010 - U.S. Department of Education (Title IV Student Financial Aid Programs - Missing Official Transfer Transcripts to Establish Title IV Eligibility (material weakness): Information on the federal program: Federal Direct Student Loans, FAL No. 84.268, June 30, 2024; Federal Pell Grant Program, FAL No. 84. 063, June 30, 2024; Federal Supplemental Educational Opportunity Grant, FAL No. 84.007, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024. Criteria – Under Higher Education Act (HEA) § 484(d), a student must possess a high school diploma or its recognized equivalent, or meet an allowable alternative eligibility standard, to receive Title IV federal student aid. Per 34 CFR § 668.32(e), a student is eligible to receive Title IV funds only if the University has documentation showing that the student has a high school diploma or recognized equivalent, or has completed homeschooling, or meets the requirements for Ability-to-Benefit (ATB). Condition – During our review of student eligibility, we noted that one (1) out of sixty (60) sampled students was admitted to the College as transfer students, yet their files did not contain official transfer transcripts documenting completion of prior coursework or proof of meeting entrance requirements for the program in which they were enrolled. Despite the absence of required documentation, Title IV federal student aid was awarded and disbursed to these students. Cause –The College did not enforce its policy requiring receipt of official transfer transcripts prior to enrollment or awarding. Effect - Failure to reconcile may impact the University’s administrative capability under 34 CFR § 668.16. Title IV funds were disbursed to students without documentation of eligibility, creating questioned costs and liability for repayment to the Department of Education. Questioned Costs - $7,395 Perspective - Documentation of academic eligibility is a core compliance requirement. For transfer students, official transcripts confirm not only high school completion or recognized equivalents but also verify transfer credits and appropriate placement into programs. A 1.6% exception rate (1 out of 60 students) indicates a system-wide breakdown in Admissions/Financial Aid coordination, not an isolated oversight. Repeat Finding - Yes Auditor’s Recommendation - The University should require official transcripts prior to disbursement and strengthen record keeping controls. Management’s Response – Management has implemented standardized checklists and workflows, added secondary review, provided additional training to staff, and implemented periodic internal monitoring. View of Responsible Officials – Management agrees with the finding and acknowledges that official transfer transcripts were not consistently obtained or maintained to adequately document prior academic completion and establish Title IV eligibility in accordance with federal requirements.

Corrective Action Plan

Federal Program / Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033 Finding Reference Number 2024-010 1. Finding Summary The auditor determined that the institution did not consistently obtain or maintain official transfer transcripts required to document prior academic completion and establish Title IV eligibility in accordance with the Higher Education Act and federal regulations. As a result, the institution could not fully demonstrate compliance with Title IV student eligibility documentation requirements, increasing the risk of awarding federal aid to potentially ineligible students. 2. Management's Position Management agrees with the finding. Management Explanation Management agrees with the finding and acknowledges that official transfer transcripts were not consistently obtained or maintained to adequately document prior academic completion and establish Title IV eligibility in accordance with federal requirements. 3. Root Cause Analysis The root cause of this finding was gaps in staff training related to transfer transcript requirements and insufficient supervisory review to ensure required documentation was obtained and retained prior to the awarding or disbursement of Title IV federal student aid. 4. Corrective Action(s) Management has implemented standardized checklists and workflows, added secondary review, provided additional training to staff, and implemented periodic internal monitoring. Description of Corrective Actions Management has enhanced oversight by implementing additional supervisory review to confirm required transfer transcripts are received and documented before Title IV processing, provided targeted training to address staff knowledge gaps regarding eligibility requirements, and improved documentation practices by centralizing the collection and retention of official transfer transcripts. 5. Risk Mitigation (Required - Even if Disagreeing) The corrective actions reduce the risk of awarding or disbursing Title IV funds to ineligible students by ensuring that high school completion documentation is consistently collected, verified, and retained prior to aid processing. Enhanced supervisory review, centralized documentation practices, strengthened system controls, and ongoing staff training provide multiple layers of oversight to prevent documentation gaps and support sustained compliance with federal eligibility requirements. 6. Responsible Party • Office/Department: Office of Admissions • Title of Responsible Official: Director of Admissions • Name (optional): ________ 7. Implementation Timeline • Corrective action implemented: Yes (No) • If not fully implemented, expected completion date: Action is fully implemented, but will transition to a new automated process at a later date. 8.Status of Corrective Action (For Prior-Year or Repeat Findings) Fully implemented Partially implemented (Not yet implemented) Evidence of Implementation In progress, evidence is not yet available. 9. Monitoring and Sustainability Management will conduct ongoing supervisory and periodic internal reviews of student files to verify that official transfer transcripts are consistently obtained, documented, and retained prior to Title IV awarding or disbursement. Continued staff training, standardized documentation procedures, and strengthened system controls will be maintained to ensure long-term compliance and to promptly identify and correct any deficiencies.

Categories

Student Financial Aid Subrecipient Monitoring Eligibility Material Weakness

Other Findings in this Audit

  • 1210606 2024-004
    Material Weakness Repeat
  • 1210607 2024-004
    Material Weakness Repeat
  • 1210608 2024-004
    Material Weakness Repeat
  • 1210609 2024-004
    Material Weakness Repeat
  • 1210610 2024-005
    Material Weakness Repeat
  • 1210611 2024-005
    Material Weakness Repeat
  • 1210612 2024-005
    Material Weakness Repeat
  • 1210613 2024-005
    Material Weakness Repeat
  • 1210614 2024-006
    Material Weakness Repeat
  • 1210615 2024-006
    Material Weakness Repeat
  • 1210616 2024-006
    Material Weakness Repeat
  • 1210617 2024-006
    Material Weakness Repeat
  • 1210618 2024-007
    Material Weakness Repeat
  • 1210619 2024-007
    Material Weakness Repeat
  • 1210620 2024-007
    Material Weakness Repeat
  • 1210621 2024-007
    Material Weakness Repeat
  • 1210622 2024-008
    Material Weakness Repeat
  • 1210623 2024-008
    Material Weakness Repeat
  • 1210624 2024-008
    Material Weakness Repeat
  • 1210625 2024-008
    Material Weakness Repeat
  • 1210626 2024-009
    Material Weakness Repeat
  • 1210627 2024-009
    Material Weakness Repeat
  • 1210628 2024-009
    Material Weakness Repeat
  • 1210629 2024-009
    Material Weakness Repeat
  • 1210630 2024-010
    Material Weakness Repeat
  • 1210631 2024-010
    Material Weakness Repeat
  • 1210632 2024-010
    Material Weakness Repeat
  • 1210634 2024-011
    Material Weakness Repeat
  • 1210635 2024-011
    Material Weakness Repeat
  • 1210636 2024-011
    Material Weakness Repeat
  • 1210637 2024-011
    Material Weakness Repeat
  • 1210638 2024-012
    Material Weakness Repeat
  • 1210639 2024-012
    Material Weakness Repeat
  • 1210640 2024-012
    Material Weakness Repeat
  • 1210641 2024-012
    Material Weakness Repeat
  • 1210642 2024-013
    Material Weakness Repeat
  • 1210643 2024-013
    Material Weakness Repeat
  • 1210644 2024-013
    Material Weakness Repeat
  • 1210645 2024-013
    Material Weakness Repeat
  • 1210646 2024-014
    Material Weakness Repeat
  • 1210647 2024-014
    Material Weakness Repeat
  • 1210648 2024-014
    Material Weakness Repeat
  • 1210649 2024-014
    Material Weakness Repeat
  • 1210650 2024-015
    Material Weakness Repeat
  • 1210651 2024-015
    Material Weakness Repeat
  • 1210652 2024-015
    Material Weakness Repeat
  • 1210653 2024-015
    Material Weakness Repeat
  • 1210654 2024-016
    Material Weakness Repeat
  • 1210655 2024-016
    Material Weakness Repeat
  • 1210656 2024-016
    Material Weakness Repeat
  • 1210657 2024-016
    Material Weakness Repeat
  • 1210658 2024-017
    Material Weakness Repeat
  • 1210659 2024-017
    Material Weakness Repeat
  • 1210660 2024-017
    Material Weakness Repeat
  • 1210661 2024-017
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $4.86M
84.063 FEDERAL PELL GRANT PROGRAM $3.98M
11.028 CONNECTING MINORITY COMMUNITIES PILOT PROGRAM $1.28M
84.031 HIGHER EDUCATION_INSTITUTIONAL AID $640,518
93.658 FOSTER CARE_TITLE IV-E $222,374
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $146,410
84.184 SAFE AND DRUG-FREE SCHOOLS AND COMMUNITIES_NATIONAL PROGRAMS $97,937
47.076 EDUCATION AND HUMAN RESOURCES $49,977
93.307 MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH $34,071
84.033 FEDERAL WORK-STUDY PROGRAM $21,362
12.903 GENCYBER GRANTS PROGRAM $16,783
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $15,000
47.083 INTEGRATIVE ACTIVITIES $3,631