Finding 30837 (2022-001)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2022-12-18
Audit: 35595
Organization: McPherson College (KS)

AI Summary

  • Core Issue: Two students received Federal Pell Grants based on incorrect expected family contributions, leading to an over-award of $1,450.
  • Impacted Requirements: The institution failed to follow regulations for recalculating awards when changes to expected family contributions occurred, as outlined in 34 CFR 690.80.
  • Recommended Follow-Up: The College should enhance its financial aid packaging review process to catch clerical errors and ensure accurate disbursement based on the latest FAFSA information.

Finding Text

2022-001 Federal Pell Grant Over-awards Type of Finding ? Significant Deficiency and Noncompliance Student Financial Assistance Cluster: Federal Pell Grant ? CFDA 84.063 Criteria: 34 CFR 690.80 provides regulations to institutions for the recalculation of Federal Pell Grant awards when a change to a student?s expected family contribution occurs as a result of a correction of a clerical or arithmetic error under 24 CFR 690.14 or a correction based on information required as a result of verification under 34 CFR 668 subpart E. The institution should have sufficient internal controls over program compliance to detect and correct clerical errors made by the institution?s personnel when packaging aid and to identify and adjust student financial assistance awards based on changes made to a student?s Free Application for Federal Student Aid (FAFSA) after initial packaging. Condition: Two students were awarded Federal Pell Grants based on incorrect expected family contributions. The students were awarded $11,340 in aggregate when the students were only eligible for $9,890 in the aggregate. This resulted in an over-award of $1,450. Questioned Costs: $1,450 Context: Out of a sample of 40 students, two students were awarded Federal Pell Grants at an incorrect amount. One of the two students awarded the incorrect amount had updated their FAFSA to reflect a change in parent for their expected family contribution and the change was not identified and reflected in the Federal Pell Grant awarded by the College. One of the two students awarded an incorrect amount had their expected family contribution updated during verification and the updated expected family contribution contained a clerical error resulting in the over-award. Effect: Student financial assistance can be awarded based on inaccurate information resulting in an under- or over-award of student financial assistance. Cause: The internal control regarding review of the financial aid packaging prior to disbursement failed to detect and correct the errors. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend the College refine the process of financial aid packaging to ensure the review of financial aid packaging prior to disbursement is performed at a level of detail necessary to identify clerical errors in packaging information based on review of the most recent FAFSA. Views of Responsible Officials: McPherson College agrees with the finding and the recommendations. The College is refining the review process to include a more detailed comparison of packaging information.

Corrective Action Plan

Finding 2022-001: Federal Pell Grant Over-awards Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our processes related to verifications and have established a review procedure to catch errors. A second person will be reviewing all verification adjustments to ensure accuracy. We are also adding a step to our Pell reconciliation process to verify that the Pell awarded to the student is the same as the amount approved by the Department of Education. Contact Person Responsible for Corrective Action: Andy Olsen, Director of Financial Aid Anticipated Completion Date: Corrective action was completed in September.

Categories

Questioned Costs Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 30836 2022-003
    Significant Deficiency
  • 30838 2022-002
    Significant Deficiency
  • 607278 2022-003
    Significant Deficiency
  • 607279 2022-001
    Significant Deficiency
  • 607280 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $5.52M
84.063 Federal Pell Grant Program $1.32M
84.038 Federal Perkins Loans $815,612
84.007 Federal Supplemental Educational Opportunity Grants $91,549
84.033 Federal Work-Study Program $63,249
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $28,290
84.425 Education Stabilization Fund $6,293