Finding Text
Federal agency: U.S. Department of Education
Federal program title: Student Financial Aid Cluster
ALN Number: 84.063, 84.268, 84.033
Federal Award Identification Number: P007A241791, P033A221791, P063P221568, P033A231791,
P063P231568, P063Q221568, P063Q231568, P268K231568, P268K241568
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 668.54(a)(1), an institution must verify information required by the
Department of Education for applicants selected for verification by the Department of Education.
Condition: Verification procedures were not completed for an applicant who was selected for
verification by the Department of Education and who received Title IV aid.
Questioned costs: $11,766
Context: This condition occurred for 1 out of 40 students selected for testing.
Cause: A previous staff member indicated that verification had been completed by changing the status
in Ellucian Colleague to complete. Therefore, it was not identified in reports that are reviewed for
incomplete files.
Effect: The student is awarded aid who is otherwise ineligible until verification procedures are
completed.
Repeat Finding: No
Recommendation: The College should review the procedures surrounding the verification process to
ensure all necessary support and documentation is obtained and retained in the student files.
Views of responsible officials: There is no disagreement with the audit finding.