Finding 548632 (2024-005)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351972
Organization: The Shaw University, Inc. (NC)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The University failed to prioritize Federal Pell Grant recipients when awarding Federal Supplemental Educational Opportunity Grants (FSEOG).
  • Impacted Requirements: The disbursement process did not comply with the requirement to give priority to Pell recipients with the lowest expected family contributions.
  • Recommended Follow-Up: Enhance internal controls and procedures to ensure Pell recipients are prioritized in FSEOG awards, including monthly reconciliations and internal audits.

Finding Text

Identification of Federal Program(s) – Federal Supplemental Educational Opportunity Grants (ALN 84.007) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation) – The Federal Supplemental Educational Opportunity Grant (“FSEOG”) program provides grants to eligible undergraduate students. Priority is given to Federal Pell Grant recipients who have the lowest expected family contributions (34 CFR 676.10). Condition – During our eligibility testing, we noted that priority was not given to Pell recipients when disbursing FSEOG awards. Cause – Insufficient internal controls and administrative oversight with respect to giving priority to Pell recipients when disbursing FSEOG Awards. Effect or Potential Effect¬ – The University did not give priority to Federal Pell Grant (“Pell”) recipients with the lowest expected family contributions when disbursing FSEOG awards. Questioned Costs – Below reporting threshold. Context – We examined the University’s awards disbursement detail noting that all Pell recipients did not receive FSEOG awards. In addition, we identified 5 FSEOG recipients who were not Pell recipients. Identification of Repeat Finding – No similar findings noted in the prior year. Recommendation¬¬ – We recommend that the University enhance its internal controls, policies, and procedures to ensure priority is given to Pell recipients when disbursing FSEOG awards. Views of Responsible Officials – The University concurs with the finding. In selecting among eligible students for FSEOG in each award year, the office of Financial Aid will select first those students with the lowest expected family contribution and the highest need who also received Federal Pell Grants in that year. Management will implement and document an internal audit review. A monthly reconciliation will be completed to ensure Pell recipients are awarded FSEOG, based on the guidance provided by the Federal handbook

Corrective Action Plan

Name of Responsible Individual: Vice President of Enrollment Management (Dr. Stacey Sowell), Director of Financial Aid (Dr. Ojebe Ifegwu) Corrective Action: The University concurs with the finding. In selecting among eligible students for FSEOG in each award year, the office of Financial Aid will select first those students with the lowest expected family contribution and the highest need who also received Federal Pell Grants in that year. Management will implement and document an internal audit review. A monthly reconciliation will be completed to ensure Pell recipients are awarded FSEOG, based on the guidance provided by the Federal handbook. Anticipated Completion Date: June 30, 2025

Categories

Internal Control / Segregation of Duties Student Financial Aid Eligibility Reporting

Other Findings in this Audit

  • 548629 2024-004
    Significant Deficiency Repeat
  • 548630 2024-004
    Significant Deficiency Repeat
  • 548631 2024-004
    Significant Deficiency Repeat
  • 548633 2024-006
    Significant Deficiency
  • 548634 2024-006
    Significant Deficiency
  • 548635 2024-006
    Significant Deficiency
  • 548636 2024-006
    Significant Deficiency
  • 548637 2024-007
    Significant Deficiency
  • 548638 2024-007
    Significant Deficiency
  • 548639 2024-007
    Significant Deficiency
  • 548640 2024-008
    Significant Deficiency
  • 548641 2024-008
    Significant Deficiency
  • 1125071 2024-004
    Significant Deficiency Repeat
  • 1125072 2024-004
    Significant Deficiency Repeat
  • 1125073 2024-004
    Significant Deficiency Repeat
  • 1125074 2024-005
    Significant Deficiency
  • 1125075 2024-006
    Significant Deficiency
  • 1125076 2024-006
    Significant Deficiency
  • 1125077 2024-006
    Significant Deficiency
  • 1125078 2024-006
    Significant Deficiency
  • 1125079 2024-007
    Significant Deficiency
  • 1125080 2024-007
    Significant Deficiency
  • 1125081 2024-007
    Significant Deficiency
  • 1125082 2024-008
    Significant Deficiency
  • 1125083 2024-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $5.65M
84.063 Federal Pell Grant Program $3.26M
84.031 Title III Strengthening Historically Black Colleges and Universities Program $2.89M
11.028 Connecting Minority Communities Pilot Program $1.74M
84.007 Federal Supplemental Educational Opportunity Grants $608,967
11.802 Minority Business Resource Development $275,525
84.033 Federal Work-Study Program $273,783
93.391 Hbcu Health Data $180,020
15.932 Preservation of Historic Structures on the Campuses of Historically Black Colleges and Universities (hbcus). $138,859
93.575 Child Care and Development Block Grant $115,448
47.076 Catalyst: Increasing Access and Inclusiveness in Cybersecurity $71,092
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $69,195
45.309 Museum Grants for African American History and Culture $58,387
15.904 Historic Preservation Fund Grants-in-Aid $57,103
47.076 Ria Antimicrobial Resistance $43,417
93.391 Live Well Wake $15,735
84.349 Early Childhood Educator Professional Development $3,338