Finding Text
Finding No.: 2024-012 - Reporting Identification of the federal program: Federal Agency: U.S. Department of Education AL No. and Title: 84.063 Federal Pell Grant Program Federal Award No.: P063Q194572, P063Q204572, P063Q214572, P063Q224572, P063Q234572, P063P224572, P063P234572, P063P244572 Criteria or specific requirement (including statutory, regulatory or other citation): The College is required to submit origination records and disbursement records to the Common Origination and Disbursement (COD) system. Key items on origination records, if applicable, are award amount, enrollment date, verification status code (when the applicant is selected for verification), transaction number, cost of attendance, and the “Academic Start Date” and “Academic End Date”. Key items on disbursement records are disbursement date and amount. Conditions: 1. Student’s annual award amount reported in the Origination records does not agree with the annual award amount based on the “Disbursement Schedule for Determining Annual Awards” published by ED. 2. Student’s cost of attendance reported in the Origination records pertains to the cost of attendance for full-time students, even if the student’s enrollment status is three-quarters time, half time or less-than-half time. Cause: The College lacks adequate internal control policies and procedures over compliance with applicable federal regulations related to reporting, specifically, the systematic review and updating of student’s origination records in COD system. Effect or potential effect: The College is in noncompliance with applicable reporting requirements. Questioned costs: Not applicable. No questioned cost is presented as the non-compliance was related to reporting requirements. Context: We identified 3,315 COD origination and disbursements records reported to the COD system during the year. We tested 60 records. The samples were statistically valid. For 9 (or 15%) origination records tested, student’s annual award amount reported does not agree with the annual award amount based on the “Disbursement Schedule for Determining Annual Awards” published by ED. For 18 (or 30%) origination records tested, student’s cost of attendance reported in the Origination records pertains to the cost of attendance for full-time students, even if the student’s enrollment status is three-quarters time, half time or less-than-half time. Identification as a repeat finding, if applicable: 2023-014 Recommendation: College management should establish policies and procedures over reporting requirements, specifically, requiring a systematic process for reviewing and updating the student’s origination records prior to and/or after submission to COD system. Views of responsible officials: The College agrees with the finding and provides details in its Corrective Action Plan.