Finding 601812 (2022-007)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2023-03-09
Audit: 25035
Organization: Donnelly College (KS)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The College incorrectly calculated Pell Grant amounts using the wrong payment table and awarded funds exceeding the 600% lifetime eligibility threshold.
  • Impacted Requirements: Compliance with federal eligibility criteria for Pell Grants, specifically regarding the correct use of payment schedules and lifetime eligibility limits.
  • Recommended Follow-Up: Implement a review process for student credit hours to ensure accurate Pell table usage and monitor lifetime eligibility to prevent future over-awards.

Finding Text

Student Financial Assistance Cluster U.S. Department of Education Federal Pell Grant Program 84.063 Award Year 2022 Criteria or Specific Requirement - Eligibility - Each year, based on the maximum Pell Grant established by Congress, ED provides to institutions Payment and Disbursement Schedules for determining Pell awards. The Payment Schedule provides the maximum scheduled award a student would receive for a full academic year as a full-time student based on their EFC and COA. Additionally, students that receive Pell may not receive more than six Scheduled Awards (12 semesters, or the equivalent) as measured by the percentage of ?lifetime eligibility used? (LEU) field in COD (tracked by ED) (20 USC 1070a(c)(5)). The LEU maximum percentage for student eligibility is 600 percent (Chapter 3 in Volume 3, Calculating the Pell and Iraq & Afghanistan Service Grant Awards, of the FSA Handbook). Condition - The amount of a student?s Federal Pell Grant for an academic year is based upon payment and disbursement schedules published by the Secretary of Education for each award year, and the calculation of a Federal Pell Grant is based on the student?s enrollment status from the Payment Schedule for full-time students or the Disbursement Schedule for three-quarter time, half-time, or less than-half time students. The College utilized an incorrect Pell table when calculating the amount of Pell disbursed to a student. Additionally, the College is limited in its Pell Grant funding to be the equivalent of 6 years--600 percent lifetime threshold. Questioned Costs - An error resulted in questioned costs of $2,185 as a result of using the wrong Pell table. There was an additional error in a Pell Grant calculated because the student had exceeded the 600 percent threshold for lifetime Pell resulting in an over award of $3. Context - Out of a population of 286 students receiving federal awards during the year, a sample of 25 students was selected for testing. Out of these 25 students selected for testing, there was one instance in which the College used the incorrect Pell table and one instance in which the Pell award exceeded the 600 percent lifetime threshold. The sample was not, and was not intended to be, a statistically valid sample. Effect - Two students out of the 25 tested received an over-award of Pell. Cause - Management oversight of the control in place to validate the Pell table and Lifetime Maximum table. Identification as a Repeat Finding - No Recommendation - The College should have a procedure to review each students credit hours to determine the proper Pell table. Additionally, review procedures should be implemented to ensure that no student exceeds 600% of their maximum lifetime Pell award. Views of Responsible Officials and Planned Corrective Actions - These Pell recipients are from the 2nd Chance Pell Grant Experiment and guidance has been inconsistent in the awarding process, resulting from staffing issues and high turnover. Student credit hours are now determined using the correct Pell Grant Payment Schedule and awarded accordingly. Verification process includes reviewing student's maximum lifetime Pell award percentage of 600%.

Categories

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

Other Findings in this Audit

  • 25363 2022-002
    Significant Deficiency Repeat
  • 25364 2022-003
    Significant Deficiency Repeat
  • 25365 2022-004
    Significant Deficiency Repeat
  • 25366 2022-005
    Significant Deficiency
  • 25367 2022-002
    Significant Deficiency Repeat
  • 25368 2022-004
    Significant Deficiency Repeat
  • 25369 2022-006
    Significant Deficiency
  • 25370 2022-007
    Significant Deficiency
  • 25371 2022-008
    Significant Deficiency Repeat
  • 25372 2022-010
    Significant Deficiency
  • 25373 2022-009
    Significant Deficiency
  • 601805 2022-002
    Significant Deficiency Repeat
  • 601806 2022-003
    Significant Deficiency Repeat
  • 601807 2022-004
    Significant Deficiency Repeat
  • 601808 2022-005
    Significant Deficiency
  • 601809 2022-002
    Significant Deficiency Repeat
  • 601810 2022-004
    Significant Deficiency Repeat
  • 601811 2022-006
    Significant Deficiency
  • 601813 2022-008
    Significant Deficiency Repeat
  • 601814 2022-010
    Significant Deficiency
  • 601815 2022-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.031 Higher Education Institutional Aid $1.87M
84.063 Federal Pell Grant Program $982,270
84.425 Covid-19 - Education Stabilization Fund - Institutional Portion $589,866
84.268 Federal Direct Student Loans $517,992
84.425 Covid-19 - Education Stabilization Fund - Student Portion $398,972
45.130 Promotion of the Humanities_challenge Grants $370,000
84.042 Trio_student Support Services $332,680
84.120 Minority Science and Engineering Improvement $161,918
84.033 Federal Work-Study Program $61,508
84.007 Federal Supplemental Educational Opportunity Grants $59,724
47.076 Stem Education (formerly Education and Human Resources) $11,050
84.425 Covid-19 Education Stabilization Fund - Minority Serving Institutions $5,000