Finding 12630 (2022-006)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 17529
Organization: Barclay College (KS)
Auditor: Adamsbrown LLC

AI Summary

  • Core Issue: Inaccurate reporting of Direct Loan and Pell Grant disbursements in the COD system for two students.
  • Impacted Requirements: Institutions must submit accurate origination and disbursement records to ensure compliance with Title IV funding.
  • Recommended Follow-Up: Review and enhance the reconciliation process and controls to ensure accurate COD records and timely reporting of verification statuses.

Finding Text

SIGNIFICANT DEFICIENCY 2022-006 Student Financial Assistance Program Cluster ? Title IV ? Federal Pell Grant Program ? 84.063 and Federal Direct Student Loans (Direct Loan) ? 84.268 ? Reporting Criteria or specific requirement Institutions must submit accurate Direct Loan and Pell Grant origination and disbursement records to the COD system. Condition During testing, it was discovered that COD reflected inaccurate disbursement amounts for two students. Cause One student?s COD records showed an incorrect amount of Direct Loan disbursements, and it appears to have been caused by a technical problem with the College?s software. Another student?s COD records showed no Pell disbursements even though they had received one. This occurred because COD requested a negative disbursement after the student?s verification status was not updated upon her completion of the verification process. Effect COD records were not accurately updated. Context Of the 17 students tested for COD records, one student?s COD records reported an extra $2,000 in Direct Loans that were not disbursed to the student?s account. An additional student who was not selected as part of the initial sample was later found to have $0 reported for Pell disbursements when actual disbursements to their account totaled to $3,248. Recommendation We recommend that the institution review its reconciliation process and implement controls to ensure that COD records accurately reflect actual disbursements. In addition, we recommend that the institution implement a control to ensure that all completed verifications have been reported to COD. Views of responsible officials and planned corrective actions See corrective action plan.

Categories

Student Financial Aid Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 12623 2022-003
    Significant Deficiency
  • 12624 2022-004
    Material Weakness
  • 12625 2022-003
    Significant Deficiency
  • 12626 2022-004
    Material Weakness
  • 12627 2022-005
    Significant Deficiency
  • 12628 2022-006
    Significant Deficiency
  • 12629 2022-004
    Material Weakness
  • 12631 2022-007
    Significant Deficiency
  • 12632 2022-008
    Material Weakness
  • 12633 2022-009
    Material Weakness
  • 12634 2022-011
    Significant Deficiency
  • 12635 2022-008
    Material Weakness
  • 12636 2022-010
    Significant Deficiency
  • 12637 2022-011
    Significant Deficiency
  • 12638 2022-008
    Material Weakness
  • 12639 2022-011
    Significant Deficiency
  • 589065 2022-003
    Significant Deficiency
  • 589066 2022-004
    Material Weakness
  • 589067 2022-003
    Significant Deficiency
  • 589068 2022-004
    Material Weakness
  • 589069 2022-005
    Significant Deficiency
  • 589070 2022-006
    Significant Deficiency
  • 589071 2022-004
    Material Weakness
  • 589072 2022-006
    Significant Deficiency
  • 589073 2022-007
    Significant Deficiency
  • 589074 2022-008
    Material Weakness
  • 589075 2022-009
    Material Weakness
  • 589076 2022-011
    Significant Deficiency
  • 589077 2022-008
    Material Weakness
  • 589078 2022-010
    Significant Deficiency
  • 589079 2022-011
    Significant Deficiency
  • 589080 2022-008
    Material Weakness
  • 589081 2022-011
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $682,538
84.063 Federal Pell Grant Program $480,533
84.033 Federal Work-Study Program $40,692
84.425 Education Stabilization Fund $40,019
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $18,860
84.007 Federal Supplemental Educational Opportunity Grants $11,800