Finding 570431 (2023-007)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-07-02
Audit: 361393
Organization: College of Micronesia - Fsm (FM)
Auditor: Ernst & Young

AI Summary

  • Core Issue: The College failed to notify students about their expected Title IV funds and disbursement details.
  • Impacted Requirements: Noncompliance with 34 CFR 668.165(a)(1) regarding student notifications and timely disbursement of credit balances.
  • Recommended Follow-up: Implement a communication strategy for clear notifications and establish a monitoring system to ensure compliance with the 14-day disbursement requirement.

Finding Text

Finding No.: 2023-007 Federal Agency: U.S. Department of Education AL Program: Student Financial Assistance Cluster - 84.063 Federal Pell Grant Federal Award No.: Title IV HEA Program OPE ID 01034300 Area: Special Tests and Provisions: Disbursements to or on Behalf of Students Questioned Costs: $--- Criteria: 34 CFR 668.165(a)(1)) requires institutions to notify students of the amount and type of Title IV funds they are expected to receive, and how and when those disbursements will be made (often referred to as an award letter or college financing plan) prior to making a disbursement. When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, room and board, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. Condition: The College does not provide notification to students regarding the amount and type of Title IV funds they are expected to receive, as well as how and when those disbursements will be made. No questioned cost is identified as the non-compliance was related a notification requirement. within the required 14-day timeframe. No questioned cost is identified as the credit balance was subsequently disbursed to the students. Cause: The non-compliance is due to inadequate processes and controls for communicating financial aid information to students. This includes a lack of established procedures for generating and distributing notifications to students. Effect: The College is in noncompliance with applicable student notification and time frame requirements for paying credit balances to students. Recommendation: The College should implement a comprehensive communication strategy to ensure that all students receive clear and timely notifications regarding their Title IV funds. This should include the development of award letters or college financing plans that outline the amount and type of funds, as well as the disbursement schedule. Additionally, the College should establish a monitoring system to ensure that credit balances are disbursed within the required 14-day timeframe to maintain compliance with federal regulations. Views of responsible officials The College acknowledges the finding. Refer to their corrective action plan.

Corrective Action Plan

Finding 2023-07 - Special Tests and Provisions: Disbursements to or on Behalf of Students Recommendation The College should implement a comprehensive communication strategy to ensure that all students receive clear and timely notifications regarding their Title IV funds. This should include the development of award letter of college financing plans that outline the amount and type of funds, as well as the disbursement schedule. Additionally, the College should establish a monitoring system to ensure that credit balances are disbursed within the required 14-day time frame to maintain compliance with federal records. Response The College acknowledges the finding and has initiated a process to address them. A formal request has been submitted to the SIS program developer for the implementation of a notification feature. The SIS vendor has confirmed development will be completed by July 1, 2025. This feature will ensure that students receive email notifications when they are awarded and reimbursed for any overpayments. Furthermore, we will establish an enhanced level of monitoring to ensure that credit balances are disbursed within the designated 14-day timeframe. Contact: Comptroller Completion Date: September 30, 2025

Categories

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Other Findings in this Audit

  • 570428 2023-004
    Significant Deficiency
  • 570429 2023-005
    Significant Deficiency
  • 570430 2023-006
    Material Weakness
  • 570432 2023-008
    Material Weakness
  • 570433 2023-009
    Significant Deficiency
  • 570434 2023-009
    Significant Deficiency
  • 570435 2023-009
    Significant Deficiency
  • 570436 2023-009
    Significant Deficiency
  • 570437 2023-009
    Significant Deficiency
  • 1146870 2023-004
    Significant Deficiency
  • 1146871 2023-005
    Significant Deficiency
  • 1146872 2023-006
    Material Weakness
  • 1146873 2023-007
    Material Weakness
  • 1146874 2023-008
    Material Weakness
  • 1146875 2023-009
    Significant Deficiency
  • 1146876 2023-009
    Significant Deficiency
  • 1146877 2023-009
    Significant Deficiency
  • 1146878 2023-009
    Significant Deficiency
  • 1146879 2023-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $9.33M
84.425 Education Stabilization Fund $1.26M
10.511 Smith-Lever Extension Funding $772,212
15.875 Economic, Social, and Political Development of the Territories $671,227
84.047 Trio Upward Bound $596,043
11.307 Economic Adjustment Assistance $424,597
11.028 Connecting Minority Communities Pilot Program $341,775
84.044 Trio Talent Search $340,205
93.236 Grants to States to Support Oral Health Workforce Activities $289,130
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $190,567
10.322 Distance Education Grants for Institutions of Higher Education in Insular Areas $83,237
10.514 Expanded Food and Nutrition Education Program $56,096
10.308 Resident Instruction, Agriculture, and Food Science Facilities and Equipment Grants $43,325
47.076 Stem Education (formerly Education and Human Resources) $26,110