Finding 400623 (2023-003)

Material Weakness
Requirement
EN
Questioned Costs
$1
Year
2023
Accepted
2024-06-12
Audit: 308676
Organization: Pillar College and Subsidiaries (NJ)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: The College disbursed federal aid to ineligible students and those who did not attend classes, leading to late returns of funds.
  • Impacted Requirements: This violates 34 CFR 668.21, which mandates timely adjustments and returns of Title IV aid.
  • Recommended Follow-Up: Establish a clear communication process between the Registrar and Financial Aid Office to ensure timely reporting of attendance changes.

Finding Text

Disbursements to Ineligible Students Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.063, and 84.268 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The College disbursed various federal financial assistance an ineligible student and to students who did not begin attendance in all the classes in the term for which the Title IV aid was disbursed. The College is to return Title IV aid within 30 days when the student fails to begin attendance. Criteria: 34 CFR 668.21 Questioned Costs: $9,276 Context: Out of 15 withdrawal students tested for proper aid disbursement, there were 9 for whom the College did not timely adjust the student’s aid based on their attendance records. This resulted in $12,661 of Pell and $13,857 of Federal Direct Loans (FDL) returned late to the Department of Education ranging from 54 to 264 days. As of the of the end of the audit, $9,571 of Pell and $7,671 FDL were returned to the Department of Education. Cause: There was a lack of communication between the Registrar and the Financial Aid Office when the students did not begin attendance. Professors did not provide confirmation of attendance timely to the Registrar. Effect: Students where disbursed aid for which they were ineligible. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the College develop a process for communicating attendance changes in a timely manner between offices. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Questioned Costs Student Financial Aid Eligibility Material Weakness Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 400618 2023-002
    Material Weakness
  • 400619 2023-002
    Material Weakness
  • 400620 2023-002
    Material Weakness
  • 400621 2023-002
    Material Weakness
  • 400622 2023-003
    Material Weakness
  • 400624 2023-004
    Significant Deficiency Repeat
  • 400625 2023-004
    Significant Deficiency Repeat
  • 400626 2023-005
    Significant Deficiency Repeat
  • 400627 2023-006
    -
  • 400628 2023-006
    -
  • 977060 2023-002
    Material Weakness
  • 977061 2023-002
    Material Weakness
  • 977062 2023-002
    Material Weakness
  • 977063 2023-002
    Material Weakness
  • 977064 2023-003
    Material Weakness
  • 977065 2023-003
    Material Weakness
  • 977066 2023-004
    Significant Deficiency Repeat
  • 977067 2023-004
    Significant Deficiency Repeat
  • 977068 2023-005
    Significant Deficiency Repeat
  • 977069 2023-006
    -
  • 977070 2023-006
    -

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $2.83M
84.063 Federal Pell Grant Program $1.76M
84.007 Federal Supplemental Educational Opportunity Grants $57,869
84.033 Federal Work-Study Program $41,879