Finding 513481 (2024-002)

-
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-12-08
Audit: 331355
Auditor: Wipfli LLP

AI Summary

  • Core Issue: Three out of 23 student verification files were not completed correctly, leading to inaccurate reporting.
  • Impacted Requirements: Institutions must ensure accurate verification information for the assigned Verification Tracking Group.
  • Recommended Follow-Up: Improve oversight processes for verification updates and review affected students to assess potential impacts on Title IV funding.

Finding Text

Special Tests and Provisions - Verification Federal Program Information: Funding agency: US Department of Education Title: Student Financial Assistance Cluster AL Number: 84.007, 84.033, 84.063, 84.268 Award year: 2024 Criteria: Institutions are responsible to accurately report verification information for the Verification Tracking Group in which the applicant is assigned. Condition: The examination disclosed 3 students, out of 23 student files who were selected for verification, in which the verification was not completed correctly. Student A – The Student was selected for V1 verification, the IRS DRT equals 01, and the VWS was collected but the tax documents were not. The institution did not complete verification for the student. Student B - According to the parent's tax return the income tax paid is $4,567 but on the ISIR the amount is $5,467. There was no Schedule 2 on file to account for the difference. The institution did not accurately update the student’s information therefore completing verification inaccurately. Student C – The number in household on the ISIR is 7 but the number in household according to the VWS is 6. Questioned Costs: $0 Effect: The identified students selected for verification were not accurately updated based on the documentation received for their Verification Tracking Group. Cause: There was an oversight by the institution. Recommendation: The institution should implement better oversight to update students selected for verification based on their Verification Tracking Group. The institution should review the students identified and calculate the accurate numbers in their EFC calculation to determine if Title IV funding would be affected.

Categories

Special Tests & Provisions Student Financial Aid Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
16.543 Missing Children's Assistance $13.33M
84.063 Federal Pell Grant Program $7.16M
84.268 Federal Direct Student Loans $6.07M
16.608 Tribal Court Assistance Program $1.51M
21.027 Coronavirus State and Local Fiscal Recovery Funds $970,131
84.048 Career and Technical Education -- Basic Grants to States $864,412
16.596 Tribal Justice Facilities Grant Program for Indian Tribes $607,189
16.031 Emmett Till Cold Case Investigations Program $484,054
84.002 Adult Education - Basic Grants to States $465,139
16.752 Economic High-Tech and Cyber Crime Prevention $393,364
19.009 Academic Exchange Programs - Undergraduate Programs $238,847
84.007 Federal Supplemental Educational Opportunity Grants $230,204
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $181,653
16.710 Public Safety Partnership and Community Policing Grants $170,448
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants $135,182
10.319 Farm Business Management and Benchmarking Competitive Grants Program $117,399
15.114 Indian Education_higher Education Grant Program $112,022
84.033 Federal Work-Study Program $105,451
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $98,224
17.259 Wia Youth Activities $73,226
16.838 Comprehensive Opioid Abuse Site-Based Program $50,833
16.526 Ovw Technical Assistance Initiative $44,905
10.558 Child and Adult Care Food Program $11,427
17.258 Wia Adult Program $11,046
19.040 Public Diplomacy Programs $10,000
17.285 Apprenticeship USA Grants $8,282
93.558 Temporary Assistance for Needy Families $8,269
66.605 Performance Partnership Grants $7,826
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $4,800
64.028 Post-9/11 Veterans Educational Assistance $2,116