Finding 366822 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-12

AI Summary

  • Core Issue: The College submitted Pell disbursement information late for 5 out of 25 students, violating the 15-day requirement.
  • Impacted Requirements: Compliance with the Uniform Guidance mandates timely reporting to the Department of Education's COD site.
  • Recommended Follow-Up: Implement automated reminders and enhance policies to ensure timely submissions, especially considering remote work challenges.

Finding Text

FINDING 2023-001 – CONTROLS AND NONCOMPLIANCE OVER REPORTING – PELL COMMON ORIGINATION AND DISBURSEMENT Federal Department: Department of Education Assistance Listing Number(s):84.063, 84.007, 84.033 Program Name(s): Student Financial Aid Cluster Questioned Costs: None Criteria Per the requirements of the Uniform Guiance in the Compliance Supplement, when a recipient of Title IV funds received a Pell disbursement, the institution must submit the disbursement information to the Department of Education’s Common Origination and Disbursement (COD) site within 15 days. Condition During our compliance testing we noted 5 out of 25 students selected for testing where the College submitted the Pell disbursement information to the COD site after the 15 day submission window. Questioned Costs None Context A sample of 25 students were selected for compliance testing. 5 students’ disbursement information was submitted between 15 and 83 days late However, it was noted during our compliance testing that the disbursement information reported by the College to the U.S. Department of Education was accurate. Effect The College did not apply its established controls to ensure Pell COD information was remitted timely as well as properly reviewed and approved, thus the College was not in compliance with the requirements. Cause The cause appears to be an error in the processing of the information batches, due to turnover in the Student Financial Aid department. Identification as a Repeat Finding, if Applicable This matter is considered a repeat finding, and was reported previously as finding 2022-001. Recommendation We recommend that the College’s Student Financial Aid department consider additional steps to reinforce established policies and procedures regarding timely submission of the COD information. This may including automated reminders, updated calendars and other notification mechanisms in the College’s Colleague system to compliment manual controls to allow for more flexibility in remote working situations, such as those caused by the COVID-19 pandemic. Views of Responsible Officials and Planned Corrective Actions See Corrective Action Plan.

Corrective Action Plan

FINDING 2023-001 – CONTROLS AND NONCOMPLIANCE OVER-REPORTING – PELL COMMON ORIGINATION AND DISBURSEMENT Management’s Response The College accepts this finding and has implemented the corrective plan below to reinforce established policies and procedures regarding timely submission of COD information. Plan South Suburban College Financial Aid Department has implemented cross-training between the Financial Aid Manager, Financial Aid Coordinator, and Financial Aid Advisor to reinforce in the case of possible turnover the established controls for processing Pell Common Origination and Disbursement payments within the 15 days of submission window per the required Uniform Guidance in the Compliance Supplement. For instance, the control will consist of one of the designated staff members listed to process the batches weekly. This will allow all batches to be processed within 7 days assuring that the 15-day submission period is within compliance. In addition, the Director of Financial Aid has added a weekly calendar reminder for all trained staff to avoid missing batch processes due to personnel being out of the office or working from home. This control process was executed after positions were successfully filled and staff trained, in the Fall 2022 term. The process has been accomplished in Spring 2023. *The corrective action plan has been implemented. Anticipated Date of Completion 1/24/24 Name of Contact Person Avianca Taylor, MBA

Categories

Student Financial Aid Reporting

Other Findings in this Audit

  • 366823 2023-002
    Material Weakness
  • 366824 2023-003
    Significant Deficiency
  • 366825 2023-001
    Material Weakness Repeat
  • 366826 2023-002
    Material Weakness
  • 366827 2023-003
    Significant Deficiency
  • 366828 2023-001
    Material Weakness Repeat
  • 366829 2023-002
    Material Weakness
  • 366830 2023-003
    Significant Deficiency
  • 366831 2023-001
    Material Weakness Repeat
  • 366832 2023-002
    Material Weakness
  • 366833 2023-003
    Significant Deficiency
  • 943264 2023-001
    Material Weakness Repeat
  • 943265 2023-002
    Material Weakness
  • 943266 2023-003
    Significant Deficiency
  • 943267 2023-001
    Material Weakness Repeat
  • 943268 2023-002
    Material Weakness
  • 943269 2023-003
    Significant Deficiency
  • 943270 2023-001
    Material Weakness Repeat
  • 943271 2023-002
    Material Weakness
  • 943272 2023-003
    Significant Deficiency
  • 943273 2023-001
    Material Weakness Repeat
  • 943274 2023-002
    Material Weakness
  • 943275 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.002 Adult Education - Basic Grants to States $447,185
84.048 Career and Technical Education -- Basic Grants to States $396,535
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $301,603
17.259 Wia Youth Activities $194,860
93.575 Child Care and Development Block Grant $156,026
84.425 Covid-19 - Education Stabilization Fund $121,099
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $88,748
17.258 Wia Adult Program $70,415
17.278 Wia Dislocated Worker Formula Grants $56,552
84.033 Federal Work-Study Program $47,909
20.205 Highway Planning and Construction $46,983
84.007 Federal Supplemental Educational Opportunity Grants $42,740
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,385
93.391 Covid-19 - Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $9,604
84.063 Federal Pell Grant Program $5,585
93.495 Covid-19 - Community Health Workers for Public Health Response and Resilient $647