Finding 46596 (2022-006)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-03-29
Audit: 40942
Organization: Clarkson College (NE)

AI Summary

  • Core Issue: Clarkson College did not follow its own documented plan for distributing HEERF funds to students.
  • Impacted Requirements: The college failed to comply with federal regulations regarding direct disbursements and eligibility criteria for emergency financial aid.
  • Recommended Follow-Up: Colleges should review and update their procedures to ensure compliance with allowable costs and accurate reporting.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Title: HEERF Assistance Listing Number: 84.425 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance ? Other Matters Criteria or Specific Requirement: For the (a)(1) Student Aid Portion (Assistance Listing 84.425E), disbursements made under the Student Aid Portion are required to be made directly to students. ED?s (Eligibility to Receive Emergency Financial Aid Grants to Students under the Higher Education Emergency Relief Programs, May 14, 2021) on student eligibility for HEERF states that all students who are or were enrolled in an institution of higher education on or after the date of the declaration of the national emergency due to the coronavirus (March 13, 2020) are eligible for emergency financial aid grants from the HEERF, regardless of whether they completed a FAFSA or are eligible for Title IV. As it relates to expenditures under the (a)(1) Student Aid Portion, auditors should determine (1) the college or university had a documented plan to distribute funds to students, (2) that the college or university did not place any restrictions on the expenditure of those funds beyond what is in the statute, above, and (3) the college or university expended the entirety of the Student Aid Portion grant on financial aid grants to students and that the college or university did not reimburse itself for any costs or expenses previously issued to students. Condition: During our testing, we noted Clarkson College did not follow their documented distribution plan that was uploaded to their website. Questioned Costs: None Context: The documented distribution plan was for students with an EFC $0-25,000 to receive a disbursement of $1,000 while students with EFC greater than $25,000 received a disbursement of $500. The actual disbursement plan was for students who were Pell eligible during 2022 to receive a $1,000 HEERF disbursement while Non-Pell eligible students to receive a $500 disbursement. Cause: The colleges did not comply with (ED) regulations for allowable costs. Effect: There was inaccurate reporting on the College?s website. Repeat Finding: No Recommendation: We recommend the colleges reevaluate their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Higher Education Emergency Relief Funding (HEERF) ? Assistance Listing No. 84.425 Recommendation: We recommend the colleges reevaluate their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College has reevaluated their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. The employee responsible for this finding is no longer associated with the college.

Categories

Questioned Costs Reporting Student Financial Aid Allowable Costs / Cost Principles Eligibility Significant Deficiency Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 45906 2022-004
    Significant Deficiency
  • 45907 2022-005
    Significant Deficiency
  • 45908 2022-001
    Significant Deficiency
  • 45909 2022-002
    Significant Deficiency Repeat
  • 45910 2022-003
    Significant Deficiency
  • 45911 2022-004
    Significant Deficiency
  • 46562 2022-005
    Significant Deficiency
  • 46563 2022-001
    Significant Deficiency
  • 46564 2022-002
    Significant Deficiency Repeat
  • 46565 2022-003
    Significant Deficiency
  • 46566 2022-004
    Significant Deficiency
  • 46567 2022-005
    Significant Deficiency
  • 46568 2022-001
    Significant Deficiency
  • 46569 2022-002
    Significant Deficiency Repeat
  • 46570 2022-003
    Significant Deficiency
  • 46571 2022-004
    Significant Deficiency
  • 46572 2022-005
    Significant Deficiency
  • 46573 2022-001
    Significant Deficiency
  • 46574 2022-002
    Significant Deficiency Repeat
  • 46575 2022-003
    Significant Deficiency
  • 46576 2022-004
    Significant Deficiency
  • 46577 2022-005
    Significant Deficiency
  • 46578 2022-001
    Significant Deficiency
  • 46579 2022-002
    Significant Deficiency Repeat
  • 46580 2022-003
    Significant Deficiency
  • 46581 2022-004
    Significant Deficiency
  • 46582 2022-005
    Significant Deficiency
  • 46583 2022-001
    Significant Deficiency
  • 46584 2022-002
    Significant Deficiency Repeat
  • 46585 2022-003
    Significant Deficiency
  • 46586 2022-004
    Significant Deficiency
  • 46587 2022-005
    Significant Deficiency
  • 46588 2022-001
    Significant Deficiency
  • 46589 2022-002
    Significant Deficiency Repeat
  • 46590 2022-003
    Significant Deficiency
  • 46591 2022-004
    Significant Deficiency
  • 46592 2022-005
    Significant Deficiency
  • 46593 2022-001
    Significant Deficiency
  • 46594 2022-002
    Significant Deficiency Repeat
  • 46595 2022-003
    Significant Deficiency
  • 46597 2022-007
    Significant Deficiency Repeat
  • 46598 2022-007
    Significant Deficiency Repeat
  • 46599 2022-008
    Significant Deficiency
  • 622348 2022-004
    Significant Deficiency
  • 622349 2022-005
    Significant Deficiency
  • 622350 2022-001
    Significant Deficiency
  • 622351 2022-002
    Significant Deficiency Repeat
  • 622352 2022-003
    Significant Deficiency
  • 622353 2022-004
    Significant Deficiency
  • 623004 2022-005
    Significant Deficiency
  • 623005 2022-001
    Significant Deficiency
  • 623006 2022-002
    Significant Deficiency Repeat
  • 623007 2022-003
    Significant Deficiency
  • 623008 2022-004
    Significant Deficiency
  • 623009 2022-005
    Significant Deficiency
  • 623010 2022-001
    Significant Deficiency
  • 623011 2022-002
    Significant Deficiency Repeat
  • 623012 2022-003
    Significant Deficiency
  • 623013 2022-004
    Significant Deficiency
  • 623014 2022-005
    Significant Deficiency
  • 623015 2022-001
    Significant Deficiency
  • 623016 2022-002
    Significant Deficiency Repeat
  • 623017 2022-003
    Significant Deficiency
  • 623018 2022-004
    Significant Deficiency
  • 623019 2022-005
    Significant Deficiency
  • 623020 2022-001
    Significant Deficiency
  • 623021 2022-002
    Significant Deficiency Repeat
  • 623022 2022-003
    Significant Deficiency
  • 623023 2022-004
    Significant Deficiency
  • 623024 2022-005
    Significant Deficiency
  • 623025 2022-001
    Significant Deficiency
  • 623026 2022-002
    Significant Deficiency Repeat
  • 623027 2022-003
    Significant Deficiency
  • 623028 2022-004
    Significant Deficiency
  • 623029 2022-005
    Significant Deficiency
  • 623030 2022-001
    Significant Deficiency
  • 623031 2022-002
    Significant Deficiency Repeat
  • 623032 2022-003
    Significant Deficiency
  • 623033 2022-004
    Significant Deficiency
  • 623034 2022-005
    Significant Deficiency
  • 623035 2022-001
    Significant Deficiency
  • 623036 2022-002
    Significant Deficiency Repeat
  • 623037 2022-003
    Significant Deficiency
  • 623038 2022-006
    Significant Deficiency
  • 623039 2022-007
    Significant Deficiency Repeat
  • 623040 2022-007
    Significant Deficiency Repeat
  • 623041 2022-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $10.19M
84.063 Federal Pell Grant Program $1.10M
84.425 Education Stabilization Fund $645,359
93.364 Nursing Student Loans $503,899
93.264 Nurse Faculty Loan Program (nflp) $348,822
84.007 Federal Supplemental Educational Opportunity Grants $93,941
84.033 Federal Work-Study Program $10,244