Finding 384707 (2023-002)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-03-26
Audit: 297824
Organization: Massachusetts Maritime Academy (MA)

AI Summary

  • Core Issue: One student was under-awarded Federal Pell Grant funds due to incorrect disbursement schedule usage.
  • Impacted Requirements: Compliance with 34 CFR 690.62(a) and 34 CFR 690.2(c) regarding proper Pell Grant calculations based on disbursement schedules.
  • Recommended Follow-Up: Review and update policies for awarding aid and ensure accurate cost of attendance calculations; implement management reviews of financial aid awards before disbursement.

Finding Text

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Federal Pell Grants AL #’s: 84.063 Award year: 2023 Criteria According to 34 CFR 690.62(a): Calculation of a Federal Pell Grant: The amount of a student's Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year. According to 34 CFR 690.2(c): Annual award: The Federal Pell Grant award amount a full-time student would receive under the payment schedule for a full academic year in an award year, and the amount a three-quarter time, half-time, and less-than-half-time student would receive under the appropriate disbursement schedule for being enrolled in that enrollment status for a full academic year in an award year. Disbursement Schedule: A table showing the annual awards that full-time, three-quarter, half-time, and less-than-half-time students at term-based institutions using credit hours would receive for an academic year. This table is published annually by the Secretary and is based on: (1) A student's expected family contribution, as determined in accordance with Title IV, Part F of the HEA; and (2) A student's attendance costs as defined in Title IV, Part F of the HEA. (3) The amount of funds available for making Federal Pell Grants. Condition Federal regulations require institutions to award Federal Pell Grants in accordance with the appropriate disbursement schedule for full-time, three-quarter, half-time, and less-than-half-time students based on the students’ estimated financial contribution and cost of attendance. During our testing, we noted 1 student, out of a sample of 19, that were not awarded the proper amount of Pell Grant funds.Cause The Academy did not use the students’ correct Pell disbursement schedule when awarding the student Pell Grant funds. Effect By using the incorrect schedule, the student was under awarded Federal Pell Grant funds. Questioned Costs $400 Perspective Our sample was not, and was not intended to be, statistically valid. Of the 19 students selected for testing, 1 student, or 5% of our sample, was under-awarded Pell Grant funds. Identification as a Repeat Finding, if applicable Not applicable Recommendation We recommend that management of the Academy review, and if necessary, update, the policies, and procedures for awarding aid and ensuring cost of attendances are correct to ensure Federal Pell Grant award amounts are properly calculated. Additionally, financial aid awards should be reviewed by management prior to disbursing funds to students. View of Responsible Officials The Academy agrees with the finding.

Corrective Action Plan

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Federal Pell Grants AL #’s: 84.063 Award year: 2023 Corrective Action Plan: Once the new Federal Pell Grant amounts are announced by the DOE, the Director will run a report of all students that have already been awarded a Federal Pell Grant to recalculate their Federal Pell Grant amount. Additionally, an internal audit will be done after the first disbursements are done in the Fall to ensure that all students are receiving the correct Pell amount. Timeline for Implementation of Corrective Action Plan: This policy was already implemented and began with the 2023-2024 academic year. Contact Person Catherine Kedski, Director of Student Financial Services

Categories

Questioned Costs Student Financial Aid

Other Findings in this Audit

  • 384706 2023-001
    Significant Deficiency Repeat
  • 961148 2023-001
    Significant Deficiency Repeat
  • 961149 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $7.70M
84.063 Federal Pell Grant Program $1.08M
84.033 Federal Work-Study Program $113,134
84.007 Federal Supplemental Educational Opportunity Grants $59,699