Finding Text
Federal agency: U.S. Department of Education
Federal program title: Student Financial Aid Cluster
Assistance Listing Number: 84.063
Federal Award Identification Number and Year: P063P221568, P063P231568, P063Q221568,
P063Q231568
Award Period: July 1, 2023 June 30, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement:
Internal Control - Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain
effective internal control over the Federal award that provides reasonable assurance that the non-
Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should be in compliance with
guidance in Standards for Internal Control in the Federal Government issued by the Comptroller
General of the United States or the Internal Control Integrated Framework, issued by the Committee
of Sponsoring Organizations of the Treadway Commission (COSO).
Compliance - Per 34 CFR 690.83(a)(2), an institution must submit Pell grant payment data to the
Department of Education that reflects information reported at the institution.
Condition: The amount of Pell grant paid to the student per the institutions records as of a certain date
did not match the payment amounted reported in COD as of that same date. The difference was
reported to COD as of a later date.
Questioned costs: None
Context: This condition occurred for one out of 16 students tested.
Cause: The transmittal report was not reviewed closely enough to find that Pell Grant for one student
had not fully transmitted.
Effect: Accurate information is not provided to the Department of Education, as required.
Repeat Finding: No
Recommendation: We recommend the College evaluate its procedures and policies around reporting
Pell disbursements to COD to ensure that student information is reported accurately and timely.
Views of responsible officials: There is no disagreement with the audit finding.