Finding 369748 (2023-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-20
Audit: 291241
Auditor: Wipfli LLP

AI Summary

  • Answer: There are discrepancies between disbursement dates in the student ledger and COD.
  • Trend: 2 out of 40 student files tested showed mismatched dates.
  • List: Review and correct disbursement dates in the student ledger to align with COD.

Finding Text

Disbursement dates in the student ledger need to reflect the disbursement dates in COD. The examination disclosed 2 instances, out of 40 student files tested, in which their disbursements dates on COD do not match the student ledger

Corrective Action Plan

We recognize that these errors were created by a new employee who failed to understand the importance of timely posting of aid and refunds. For this specific employee, additional oversight has been implemented as of November 1, 2023 that involves all postings and refunds being double checked by the supervisor. In the future, for new employees in this role, the College will double check all postings and refunds for a period of three months while the new employee is training. At the end of that time, if the employee seems to be struggling, the oversight will continue. In addition to employee-specific oversight, the College has implemented, as of November 1, 2023, the practice of writing down every journal posted to Nelnet, our refunding system, and verifying the next day that it has been received properly by Nelnet. Since Wipfli only tested through the end of FY23 and we learned about these findings in late October 2023, we plan to also go back and manually check all postings from July 1, 2023 through November 1, 2023 to verify that everything in FY24 so far has been done correctly, and identify and/or correct any errors we may find.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 369749 2023-002
    Material Weakness
  • 369750 2023-003
    Significant Deficiency
  • 946190 2023-001
    Material Weakness
  • 946191 2023-002
    Material Weakness
  • 946192 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $1.81M
84.268 Federal Direct Student Loans $468,753
84.042 Trio_student Support Services $277,663
21.027 Coronavirus State and Local Fiscal Recovery Funds $220,000
84.002 Adult Education - Basic Grants to States $105,009
84.048 Career and Technical Education -- Basic Grants to States $89,749
84.007 Federal Supplemental Educational Opportunity Grants $51,267
84.425 Education Stabilization Fund $26,247
84.033 Federal Work-Study Program $24,713
93.575 Child Care and Development Block Grant $4,583