Finding 563919 (2023-009)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2025-06-04
Audit: 358096
Organization: Barclay College (KS)
Auditor: Capincrouse LLC

AI Summary

  • Core Issue: Students were not awarded Pell grants correctly, leading to over and under payments.
  • Impacted Requirements: Non-compliance with 34 CFR 690.63(b) resulted in questioned costs of $1,877.
  • Recommended Follow-Up: Implement a verification process to ensure accurate Pell award calculations before disbursements.

Finding Text

Incorrect Pell Calculations Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.063 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: Students at the College were not properly awarded Pell. Criteria: 34 CFR 690.63(b) Questioned Costs: $1,877 Context: Out of 39 students tested for Pell grant eligibility, 6 were not properly awarded Pell awards. Four of these students had an incorrect Pell calculation performed, resulting in $1,877 of Pell over awarded, and one under award of $400. Another 2 students were not paid for classes they began attendance in, leading to a total of $7,307 under awarded to them. Cause: These were oversights by the College. Effect: There was an incorrect amount of Pell paid to these students. Identification as repeat finding, if applicable: 2022-005. Recommendation: We recommend a process be implemented to verify Pell is correctly awarded before disbursements are made. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Incorrect Pell Calculations Planned Corrective Action: A process will be implemented to verify Pell is correctly awarded before disbursements are made. Person Responsible for Corrective Action Plan: Lee Anders, Vice President for Business Services Anticipated Date of Completion: 09/30/25

Categories

Questioned Costs Student Financial Aid Eligibility Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 563901 2023-004
    Material Weakness
  • 563902 2023-004
    Material Weakness
  • 563903 2023-004
    Material Weakness
  • 563904 2023-004
    Material Weakness
  • 563905 2023-004
    Material Weakness
  • 563906 2023-005
    Material Weakness
  • 563907 2023-005
    Material Weakness
  • 563908 2023-005
    Material Weakness
  • 563909 2023-005
    Material Weakness
  • 563910 2023-005
    Material Weakness
  • 563911 2023-006
    Material Weakness
  • 563912 2023-006
    Material Weakness
  • 563913 2023-006
    Material Weakness
  • 563914 2023-006
    Material Weakness
  • 563915 2023-006
    Material Weakness
  • 563916 2023-007
    Material Weakness
  • 563917 2023-007
    Material Weakness
  • 563918 2023-008
    Material Weakness Repeat
  • 563920 2023-010
    Material Weakness Repeat
  • 563921 2023-010
    Material Weakness Repeat
  • 563922 2023-011
    Material Weakness
  • 563923 2023-011
    Material Weakness
  • 563924 2023-011
    Material Weakness
  • 563925 2023-011
    Material Weakness
  • 563926 2023-012
    Material Weakness
  • 563927 2023-012
    Material Weakness
  • 563928 2023-012
    Material Weakness
  • 563929 2023-012
    Material Weakness
  • 563930 2023-012
    Material Weakness
  • 563931 2023-013
    Significant Deficiency Repeat
  • 563932 2023-013
    Significant Deficiency Repeat
  • 563933 2023-013
    Significant Deficiency Repeat
  • 1140343 2023-004
    Material Weakness
  • 1140344 2023-004
    Material Weakness
  • 1140345 2023-004
    Material Weakness
  • 1140346 2023-004
    Material Weakness
  • 1140347 2023-004
    Material Weakness
  • 1140348 2023-005
    Material Weakness
  • 1140349 2023-005
    Material Weakness
  • 1140350 2023-005
    Material Weakness
  • 1140351 2023-005
    Material Weakness
  • 1140352 2023-005
    Material Weakness
  • 1140353 2023-006
    Material Weakness
  • 1140354 2023-006
    Material Weakness
  • 1140355 2023-006
    Material Weakness
  • 1140356 2023-006
    Material Weakness
  • 1140357 2023-006
    Material Weakness
  • 1140358 2023-007
    Material Weakness
  • 1140359 2023-007
    Material Weakness
  • 1140360 2023-008
    Material Weakness Repeat
  • 1140361 2023-009
    Material Weakness Repeat
  • 1140362 2023-010
    Material Weakness Repeat
  • 1140363 2023-010
    Material Weakness Repeat
  • 1140364 2023-011
    Material Weakness
  • 1140365 2023-011
    Material Weakness
  • 1140366 2023-011
    Material Weakness
  • 1140367 2023-011
    Material Weakness
  • 1140368 2023-012
    Material Weakness
  • 1140369 2023-012
    Material Weakness
  • 1140370 2023-012
    Material Weakness
  • 1140371 2023-012
    Material Weakness
  • 1140372 2023-012
    Material Weakness
  • 1140373 2023-013
    Significant Deficiency Repeat
  • 1140374 2023-013
    Significant Deficiency Repeat
  • 1140375 2023-013
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $710,658
84.063 Federal Pell Grant Program $469,280
84.033 Federal Work-Study Program $40,692
84.425 Covid-19 Education Stabilization Fund Heerf - Institutional Portion $40,326
84.007 Federal Supplemental Educational Opportunity Grants $13,134
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $11,316