Finding 1214585 (2024-009)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2026-05-12
Audit: 401247
Organization: Roxbury Community College (MA)

AI Summary

  • Core Issue: The College failed to obtain and verify required documentation for 3 out of 25 students selected for financial aid verification.
  • Impacted Requirements: Compliance with 34 CFR 668.57 regarding documentation for Adjusted Gross Income and tax information.
  • Recommended Follow-Up: Management should review and update policies to ensure proper documentation retention and verification processes are followed.

Finding Text

Finding number: 2024-009 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Criteria According to 34 CFR 668.57: If an applicant is selected to verify any of the following information, an institution must obtain the specified documentation. (a) Adjusted Gross Income (AGI), income earned from work, or U.S. income tax paid. (i) A copy of the income tax return or an Internal Revenue Service (IRS) form that lists tax account information of the applicant, his or her spouse, or his or her parents, as applicable for the specified year. The copy of the return must include the signature (which need not be an original) of the filer of the return or of one of the filers of a joint return; Condition If an applicant is selected to verify any of the following information, an institution must obtain the specified documentation. During our testing, we noted 3 students, out of a sample of 25, where the College was unable to provide documentation showing they obtained and verified the required information. Cause The College did not properly follow it’s policies and procedures regarding documentation retention and was unable to provide supporting documentation showing the required information was verified for the students in question. Effect The College did not adequately follow proper document retention procedures surrounding the verification process for Federal aid recipients selected for verification. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of the 25 students selected for testing, 3 students, or 12% of our sample, had disbursement information not properly recorded. Identification as a Repeat Finding, if applicable Not applicable Recommendation We recommend that management of the College review, and if necessary, update the policies and procedures to ensure all required documentation is properly retained. View of Responsible Officials The College agrees with the finding and has implemented the corrective action plan within the management corrective action plan section of this report.

Corrective Action Plan

Finding number: 2024-009 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has established a digital centralized document management system for verification files. File reviews are conducted to ensure completeness and to make any required corrections prior to disbursement of funds. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1214579 2024-003
    Material Weakness Repeat
  • 1214580 2024-004
    Material Weakness Repeat
  • 1214581 2024-005
    Material Weakness Repeat
  • 1214582 2024-006
    Material Weakness Repeat
  • 1214583 2024-007
    Material Weakness Repeat
  • 1214584 2024-008
    Material Weakness Repeat
  • 1214586 2024-010
    Material Weakness Repeat
  • 1214587 2024-011
    Material Weakness Repeat
  • 1214588 2024-012
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $4.81M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $198,966
84.031 HIGHER EDUCATION INSTITUTIONAL AID $165,342
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $136,764
84.033 FEDERAL WORK-STUDY PROGRAM $107,918
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $33,935