Finding 518381 (2024-005)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-01-09

AI Summary

  • Core Issue: The District incorrectly awarded a Pell Grant amount to one student due to outdated Estimated Family Contribution (EFC) information.
  • Impacted Requirements: This finding violates 34 CFR 690.62 regarding Pell Grant disbursement and 2 CFR 200.303 on maintaining compliance controls.
  • Recommended Follow-Up: Implement a process to ensure accurate awarding of Title IV funds based on the most current EFC data.

Finding Text

Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 690.62 states the Pell grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year. The payment schedules take into account the cost of attendance, the student’s Estimated Family Contribution (EFC) and the enrollment status of the student. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition: The District awarded an incorrect Pell award amount for this student one out of the 40 students tested, which is a statistically valid sample. Questioned costs: $2,185 Context: The District awarded $10,538,170 in Pell Grant during the year. Cause: The overpayment of Pell Grant was due to the District not using information updated by the student for EFC. Effect: One student was over-awarded Pell Grant funds. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District implements a process that will ensure all Title IV funds are awarded at proper amounts. Views of responsible officials: Management concurs with the finding.

Corrective Action Plan

Recommendation: We recommend that the District implements a process that will ensure all Title IV funds are awarded at proper amounts. Action taken in response to finding: Student’s award was adjusted to appropriately match the EFC of a subsequent ISIR that had not been processed at the time of awarding. Evidence of that change was provided to auditors in July 2024. Refresher training was provided to analysts to improve monitoring the output files of the ISIR import process (RCRTPxx) that identifies subsequent ISIRs received for students with locked records. Names of the contact persons responsible for corrective action: Patrick Scott and Anna Marie Troupe Planned completion date for corrective action plan: July 2024

Categories

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 518365 2024-001
    Significant Deficiency Repeat
  • 518366 2024-001
    Significant Deficiency Repeat
  • 518367 2024-001
    Significant Deficiency Repeat
  • 518368 2024-001
    Significant Deficiency Repeat
  • 518369 2024-002
    Significant Deficiency Repeat
  • 518370 2024-002
    Significant Deficiency Repeat
  • 518371 2024-002
    Significant Deficiency Repeat
  • 518372 2024-002
    Significant Deficiency Repeat
  • 518373 2024-003
    Significant Deficiency Repeat
  • 518374 2024-003
    Significant Deficiency Repeat
  • 518375 2024-003
    Significant Deficiency Repeat
  • 518376 2024-003
    Significant Deficiency Repeat
  • 518377 2024-004
    Significant Deficiency
  • 518378 2024-004
    Significant Deficiency
  • 518379 2024-004
    Significant Deficiency
  • 518380 2024-004
    Significant Deficiency
  • 1094807 2024-001
    Significant Deficiency Repeat
  • 1094808 2024-001
    Significant Deficiency Repeat
  • 1094809 2024-001
    Significant Deficiency Repeat
  • 1094810 2024-001
    Significant Deficiency Repeat
  • 1094811 2024-002
    Significant Deficiency Repeat
  • 1094812 2024-002
    Significant Deficiency Repeat
  • 1094813 2024-002
    Significant Deficiency Repeat
  • 1094814 2024-002
    Significant Deficiency Repeat
  • 1094815 2024-003
    Significant Deficiency Repeat
  • 1094816 2024-003
    Significant Deficiency Repeat
  • 1094817 2024-003
    Significant Deficiency Repeat
  • 1094818 2024-003
    Significant Deficiency Repeat
  • 1094819 2024-004
    Significant Deficiency
  • 1094820 2024-004
    Significant Deficiency
  • 1094821 2024-004
    Significant Deficiency
  • 1094822 2024-004
    Significant Deficiency
  • 1094823 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Pell Grant $10.54M
84.268 William D. Ford Direct Loan Program $1.42M
21.027 Covid-19 Sfrf Emergency Financial Assistance $889,843
84.048 Perkins Title I-C (basic Grants to States) $428,190
84.007 Supplemental Educational Opportunities Grant (seog) $165,834
84.033 Federal Work Study (fws) $159,229
93.658 Foster-Kinship Care Education $75,791
93.575 Child Care Development Fund (cctr) Cluster $66,897
93.558 Temporary Assistance for Needy Families (tanf) $42,453
10.558 Child Care Food Program $39,739
64.028 Veteran Assistance Title 38 $885