Finding 395512 (2023-007)

Material Weakness
Requirement
N
Questioned Costs
$1
Year
2023
Accepted
2024-04-30
Audit: 305169
Organization: Arkansas Baptist College (AR)

AI Summary

  • Core Issue: Seven students received financial aid despite not meeting ABC's satisfactory academic progress standards.
  • Impacted Requirements: Title IV regulations require students to maintain satisfactory progress to qualify for federal financial aid.
  • Recommended Follow-Up: Ensure adherence to revised policies, monitor student progress before aid disbursement, and maintain documentation for appeals.

Finding Text

Audit Finding Reference Number Questioned Costs 2023 – 007 – Satisfactory Academic Progress $40,110 Federal Program and Specific Federal Award Identification CFDA Title and Number 84.063 Federal PELL Grant Program (PELL) 84.268 Federal Direct Student Loan (Direct) Federal Award Number June 30, 2023 Federal Agencies U.S. Department of Education Pass-Through Entity Not applicable Criteria Title IV regulations, 34 CFR 668.32 (f) stipulates that students participating in the Title IV Federal Financial Aid program must be maintaining satisfactory progress in the course of study he or she is pursuing, according to the standards and practices of that institution to receive student financial aid. OMB 2 CFR 200, Subpart F Compliance Supplement, Part 5 Appendix A, Student Financial Assistance – Special Tests and Provisions Compliance Requirement Number 9 – Satisfactory Academic Progress stipulates that a student must maintain good standing, or satisfactory progress. Title IV regulations CFD 668.16 (e) stipulates that an institution must establish, publish and apply reasonable standards for measuring satisfactory academic progress. Conditions and Contexts I noted during my audit that seven (7) students out of ninety-three (93) tested were awarded and received financial, although the students did not meet ABC’s standards for achieving satisfactory academic progress, nor were valid satisfactory academic progress appeals documentation available. Cause It appears that ABC inadvertently disbursed aid to academically ineligible students. Questioned Costs For the purpose of this condition, I have questioned costs totaling $40,110 as follows: Program Amount Federal PELL $24,733 Federal Direct Loan 15,377 Total $40,110 Effect It appears that ABC disbursed financial aid to a student that did not maintain satisfactory academic progress. Repeat Finding No. Recommendation I recommend that ABC adhere to established policies and procedures as documented in the revised satisfactory academic progress policy and monitor the academic standing of all students prior to awarding student financial aid, and ensure all required appeals documented is maintained. Management’s Response Management concurs with this finding. The College will review and adhere to its practices, policies, and procedures along with federal guidelines as it relates to students meeting satisfactory academic progress. The College has an SAP appeal committee in place to enforce and abide by the College's policy. The College will return any ineligible funds accordingly. Responsible Administrators: Director of Financial Aid Effective: Immediately and ongoing.

Categories

Questioned Costs Student Financial Aid Procurement, Suspension & Debarment Eligibility Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

  • 395503 2023-002
    Material Weakness Repeat
  • 395504 2023-002
    Material Weakness Repeat
  • 395505 2023-003
    Material Weakness Repeat
  • 395506 2023-003
    Material Weakness Repeat
  • 395507 2023-004
    Material Weakness
  • 395508 2023-004
    Material Weakness
  • 395509 2023-005
    Material Weakness Repeat
  • 395510 2023-006
    Material Weakness Repeat
  • 395511 2023-007
    Material Weakness
  • 395513 2023-008
    Material Weakness Repeat
  • 395514 2023-008
    Material Weakness Repeat
  • 395515 2023-009
    Material Weakness Repeat
  • 395516 2023-010
    Material Weakness Repeat
  • 395517 2023-010
    Material Weakness Repeat
  • 395518 2023-010
    Material Weakness Repeat
  • 395519 2023-010
    Material Weakness Repeat
  • 395520 2023-010
    Material Weakness Repeat
  • 395521 2023-010
    Material Weakness Repeat
  • 395522 2023-010
    Material Weakness Repeat
  • 395523 2023-011
    Material Weakness
  • 971945 2023-002
    Material Weakness Repeat
  • 971946 2023-002
    Material Weakness Repeat
  • 971947 2023-003
    Material Weakness Repeat
  • 971948 2023-003
    Material Weakness Repeat
  • 971949 2023-004
    Material Weakness
  • 971950 2023-004
    Material Weakness
  • 971951 2023-005
    Material Weakness Repeat
  • 971952 2023-006
    Material Weakness Repeat
  • 971953 2023-007
    Material Weakness
  • 971954 2023-007
    Material Weakness
  • 971955 2023-008
    Material Weakness Repeat
  • 971956 2023-008
    Material Weakness Repeat
  • 971957 2023-009
    Material Weakness Repeat
  • 971958 2023-010
    Material Weakness Repeat
  • 971959 2023-010
    Material Weakness Repeat
  • 971960 2023-010
    Material Weakness Repeat
  • 971961 2023-010
    Material Weakness Repeat
  • 971962 2023-010
    Material Weakness Repeat
  • 971963 2023-010
    Material Weakness Repeat
  • 971964 2023-010
    Material Weakness Repeat
  • 971965 2023-011
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $1.86M
84.031 Higher Education_institutional Aid $1.78M
84.268 Federal Direct Student Loans $1.31M
84.425 Education Stabilization Fund $530,103
84.027 Special Education_grants to States $156,155
84.047 Trio_upward Bound $137,441
84.033 Federal Work-Study Program $63,376
84.007 Federal Supplemental Educational Opportunity Grants $34,642