Finding 372081 (2023-002)

Finding 2023-002 - Reporting - Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 Federal Pell Grant Program Federal Agency: Department of Education Award Year: July 1, 2022 - June 30, 2023 Criteria: Institutions must report student disbursement data to Common Origination and Disbursement (COD) system within 15 calendar days after the institution makes a disbursement or becomes aware of the need to make an adjustment to previously reported student disbursement data or expected student disbursement data. Institutions may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition and Context: During our testwork over 52 student disbursements of Pell Grant funds, we identified 6 disbursements which the University did not report to COD within 15 calendar days after the disbursement. Cause and Effect: The University’s internal control failed in detecting that untimely information was reported to COD. Questioned Costs: None noted. Whether the sampling was a statistically valid sample: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No. Recommendation: We recommend that the University enhance its internal controls to ensure all Pell disbursements are reported to COD within 15 days from the initial disbursement. View of Responsible Officials: Pacific understands finding #2023-002 and agrees that the University will enhance its internal controls to ensure all Pell disbursements are reported to COD within 15 days from the initial disbursement.