Finding 1215396 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-05-21
Audit: 401965
Organization: Athens State University (AL)

AI Summary

  • Core Issue: The University had a system error that caused incorrect Pell Grant calculations for some students, leading to both underpayments and overpayments.
  • Impacted Requirements: Compliance with 34 CFR 690.63 regarding accurate determination of student enrollment status and correct Pell Grant award calculations.
  • Recommended Follow-Up: Collaborate with the financial aid software vendor to fix the locking issue and improve controls to ensure enrollment status accuracy before fund disbursement.

Finding Text

– Student Financial Assistance – Pell Grants Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster Award(s) Federal Pell Grant Assistance Listing Number(s): 84.063 Award Year: 2025 CRITERIA: Under 34 CFR 690.63 (Calculation of a Federal Pell Grant for a payment period), an institution must determine a student's enrollment status and use the appropriate Pell Grant Payment Schedule to calculate the correct award amount. CONDITION: During our recalculation testing of a sample of 38 students who received Federal Pell Grants during the award year, we noted the following three exceptions: • For two students, the University's financial aid system incorrectly locked the awards calculation. This resulted in one student being underpaid by $296 and the second student being underpaid by $920. • For one student, the University disbursed Pell Grant funds based on a full-time enrollment status, while the student’s actual enrollment was three-quarter (¾) time. This resulted in an overpayment of $367. QUESTIONED COSTS: $849 CAUSE/EFFECT: Management had a system issue in the spring of 2025 that caused Pell awards to calculate incorrectly on certain student accounts. As a workaround, the University locked the awards in the system and the above students were not calculated correctly, which resulted in $1,216 in underpayments and $367 in overpayments. RECOMMENDATION: We recommend the University (i) work with the financial aid software vendor to identify and resolve the system error causing student files to lock, ensuring all future calculations can be dynamically updated; and (ii) enhance controls to verify that a student's enrollment status in the registrar's system matches the enrollment status used in the financial aid module immediately prior to drawing down and disbursing funds VIEW OF RESONSIBLE OFFICIALS: Management concurs with this finding and will reassess controls, review these accounts and implement controls to ensure that timely and accurate calculations are made.

Corrective Action Plan

Management’s Response: Management understands the importance of ensuring Pell Grant amounts are properly calculated for each student. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will implement controls, including reconciliation and multiple layers of review to ensure that accurate calculations are made. Name of Responsible Person: LaShanda Chamberlain, Director of Student Financial Aid Implementation Date: Immediately

Categories

Student Financial Aid

Other Findings in this Audit

  • 1215395 2025-001
    Material Weakness Repeat
  • 1215397 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $13.36M
84.063 FEDERAL PELL GRANT PROGRAM $7.42M
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $421,052
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $360,931
84.033 FEDERAL WORK-STUDY PROGRAM $235,765
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $120,979
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $102,149
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $59,082
47.084 TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $34,832