Finding 12195 (2022-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-05-08
Audit: 16301
Organization: Ensign College (UT)

AI Summary

  • Core Issue: Ensign College failed to notify seven students about their Pell Grant awards before disbursing funds, violating federal requirements.
  • Impacted Requirements: The college did not comply with 34 CFR Section 668.165, which mandates timely communication of financial aid details before disbursement.
  • Recommended Follow-Up: Improve internal controls to ensure Pell Grant notifications are sent before funds are disbursed, preventing future compliance issues.

Finding Text

Ensign College Schedule of Findings and Questioned Costs For the year ended December 31, 2022 Section III ? Federal Award Findings and Questioned Finding 2022-002 - Pell Grant Notification Letters (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.063 Title: Federal Pell Grant Program Award Years: 7/2021 ? 6/2023 Criteria 34 CFR Section 668.165 (a)(1): (a) Notices 1) Before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV, HEA program, and how and when those funds will be disbursed. If those funds include Direct Loan program funds, the notice must indicate which funds are from subsidized loans, which are from unsubsidized loans, and which are from PLUS loans. Condition Of the population of students who were disbursed federal student financial assistance during the fiscal year, 40 students were selected for disbursements testing to validate that the student and/or parent received the notification of awarded funds expected to be received before the disbursement. Of the 40 students selected, seven instances were identified wherein Ensign College (the College) did not appropriately communicate a Pell Grant award before the disbursement took place. The required communication was sent within days following the disbursement. Cause Management did not have controls in place to prevent the disbursement of Pell Grants until notification letters were sent to the student. As a result, seven students did not receive a notification letter prior to the disbursement date. The non-compliance impacted all semesters in 2022. Effect Accurate and timely communication of title IV, HEA program funds awarded helps students determine whether or not they want to accept or cancel the funds awarded prior to disbursement. Questioned Costs None Recommendation We recommend that the College enhance their existing internal control process by performing validation checks to ensure the Pell Grant disbursement notification is sent timely and in advance of the actual disbursement date. Management?s Views and Corrective Action Plan: Management?s response is reported in management?s views and corrective action plan included at the end of this report.

Corrective Action Plan

Management Views and Corrective Action Plan Year Ending December 31, 2022 Finding 2022-002 ? Pell Grant Notification Letters Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.063 Title: Federal Pell Grant Program Award Years: 7/2021 ? 6/2023 Management agrees with the finding and proposes the following Corrective Action Plan: Corrective Action Plan This issue is a result of no manual or system controls in place to prevent disbursement of financial aid to a student?s account if a student?s federal financial aid award notification was not yet communicated. This issue was corrected as soon as it was identified by changing our procedures to require Pell notification letters be sent as soon as funds are awarded and before funds are disbursed to a student?s account. As an additional precaution, Pell notification letters will be added to the nightly batch process in PeopleSoft to ensure letters are sent timely. Financial aid staff will also receive additional training in this area. Timing Procedures will be changed in May 2023 by Riley Niemand, Manager of Financial Aid, to require Pell notification letters be sent as soon as funds are awarded and prior to funds being disbursed to a student?s account. During May 2023, Riley Niemand will also provide additional training to financial aid staff in this area. Additionally, Riley Niemand started working with a consultant to add Pell notification letters to the daily batch process. This work is expected to be complete by June 2023. Sincerely, S.Christopher Reitz Director of Financial Services and Controller creitz@ensign.edu 801-524-8109

Categories

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 12194 2022-001
    Significant Deficiency Repeat
  • 12196 2022-001
    Significant Deficiency Repeat
  • 588636 2022-001
    Significant Deficiency Repeat
  • 588637 2022-002
    Significant Deficiency
  • 588638 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $1.54M
84.268 Federal Direct Student Loans $627,905