Finding 24844 (2022-001)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2022-12-07
Audit: 20958
Organization: Beacon College, Inc. (FL)

AI Summary

  • Core Issue: The College awarded loans and Pell grants that were below the maximum eligible amounts for some students, indicating a significant deficiency in compliance controls.
  • Impacted Requirements: Regulations (34 CFR 685.203 and 34 CFR 690.63) specify the maximum loan amounts and Pell grant calculations based on student eligibility factors.
  • Recommended Follow-Up: The College should review and improve its policies for accounting for transfer credits and adjusting awards to ensure compliance with federal regulations.

Finding Text

2022 ? 001 Awarding of Direct Loans and Pell Grants Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268 ? Federal Direct Loan Program, 84.063 Pell Grant Program Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.203(a), outlines the maximum subsidized loan amounts for students based on their dependency status, year of education, and other factors. In addition, 34 CFR 690.63 outlines the methodology for calculating the Pell grant award for eligible students. Condition: During our testing, we noted two instances out of 35 students tested where the loans awarded to the student were less than the maximum amount each student was eligible to receive. In addition, we noted one instance out of 29 students tested where the Pell grant award that was less than the amount the student was eligible to receive. Questioned costs: $3,000 under award for subsidized loans, $1,000 under award for unsubsidized loans, and $1,363 under award for Pell grants. Total known questioned costs amounted to $5,363. Context: 2 instances out of 35 students tested for loans and 1 instance out of 29 students tested for Pell grant awards. Cause: For the loan under awards, College did not account for certain transfer credits that made the students eligible for additional funding. For the Pell under award, the College did not adjust federal awards for the impact of changes that occurred after the initial packaging. Effect: The awards for these three students were not in the proper amounts. Repeat finding: Yes. 2021-001 Recommendation: We recommend the College evaluate its policies and procedures for identifying transfer credits and other changes after the initial packaging to ensure that federal awards are revised as needed. Views of responsible officials and planned corrective actions: See Corrective Action Plan prepared by the College.

Categories

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

Other Findings in this Audit

  • 24843 2022-001
    Significant Deficiency Repeat
  • 24845 2022-002
    Significant Deficiency
  • 601285 2022-001
    Significant Deficiency Repeat
  • 601286 2022-001
    Significant Deficiency Repeat
  • 601287 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $4.55M
84.063 Federal Pell Grant Program $662,432
84.425F Emergency Relief for Institution $624,018
84.425E Emergency Relief for Students $288,756
84.007 Federal Supplemental Educational Opportunity Grants $87,590
84.033 Federal Work-Study Program $36,013