Finding 608102 (2022-005)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 33048
Organization: Clatsop Community College (OR)

AI Summary

  • Core Issue: One student was under awarded their Pell Grant due to software errors in the disbursement schedule.
  • Impacted Requirements: Compliance with federal regulations for Pell Grant awards and internal controls as per 34 CFR 690.62 and 2 CFR 200.303.
  • Recommended Follow-up: Implement a testing process for the software system before preparing award packages to ensure accurate Pell Grant calculations.

Finding Text

Criteria or specific requirement: The amount of a student's Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year (34 CFR 690.62). In addition, per the Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: For one student, the College under awarded Pell. Questioned Costs: None Context: In our testing, we noted that 1 of the 38 students tested that received Pell, was under awarded based on their expected family contribution (EFC) and enrollment status. Cause: It was noted that the new software used to prepare the student award packages had errors in the disbursement schedule that was used to determine the Pell awards. Effect: One student was under awarded Pell Grant. Repeat Finding: Yes. Prior year Finding 2021-005. Recommendation: We recommend that a process be put in place to test the software system prior to doing award packages to ensure that the Pell award for all students is calculated correctly. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 31659 2022-004
    Significant Deficiency Repeat
  • 31660 2022-005
    Significant Deficiency Repeat
  • 31661 2022-006
    Significant Deficiency Repeat
  • 31662 2022-008
    Significant Deficiency Repeat
  • 31663 2022-009
    Significant Deficiency
  • 31664 2022-003
    Significant Deficiency Repeat
  • 31665 2022-004
    Significant Deficiency Repeat
  • 31666 2022-006
    Significant Deficiency Repeat
  • 31667 2022-007
    Significant Deficiency
  • 31668 2022-008
    Significant Deficiency Repeat
  • 31669 2022-009
    Significant Deficiency
  • 31670 2022-004
    Significant Deficiency Repeat
  • 31671 2022-006
    Significant Deficiency Repeat
  • 31672 2022-008
    Significant Deficiency Repeat
  • 31673 2022-009
    Significant Deficiency
  • 31674 2022-004
    Significant Deficiency Repeat
  • 31675 2022-006
    Significant Deficiency Repeat
  • 31676 2022-008
    Significant Deficiency Repeat
  • 31677 2022-009
    Significant Deficiency
  • 31678 2022-001
    Significant Deficiency Repeat
  • 31679 2022-002
    Material Weakness
  • 31680 2022-001
    Significant Deficiency Repeat
  • 608101 2022-004
    Significant Deficiency Repeat
  • 608103 2022-006
    Significant Deficiency Repeat
  • 608104 2022-008
    Significant Deficiency Repeat
  • 608105 2022-009
    Significant Deficiency
  • 608106 2022-003
    Significant Deficiency Repeat
  • 608107 2022-004
    Significant Deficiency Repeat
  • 608108 2022-006
    Significant Deficiency Repeat
  • 608109 2022-007
    Significant Deficiency
  • 608110 2022-008
    Significant Deficiency Repeat
  • 608111 2022-009
    Significant Deficiency
  • 608112 2022-004
    Significant Deficiency Repeat
  • 608113 2022-006
    Significant Deficiency Repeat
  • 608114 2022-008
    Significant Deficiency Repeat
  • 608115 2022-009
    Significant Deficiency
  • 608116 2022-004
    Significant Deficiency Repeat
  • 608117 2022-006
    Significant Deficiency Repeat
  • 608118 2022-008
    Significant Deficiency Repeat
  • 608119 2022-009
    Significant Deficiency
  • 608120 2022-001
    Significant Deficiency Repeat
  • 608121 2022-002
    Material Weakness
  • 608122 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $971,466
84.425 Covid-19 - Heerf - Institutional Portion $750,129
84.425 Covid-19 - Heerf - Student Aid Portion $750,114
84.044 Triotalent Search $390,189
84.268 Federal Direct Student Loans $370,785
84.047 Trioupward Bound $334,883
84.042 Triostudent Support Services $315,173
84.048 Career and Technical Education - Basic Grants to States $198,683
84.002 Adult Education - Basic Grants to States $151,765
84.033 Federal Work-Study Program $102,454
84.007 Federal Supplemental Educational Opportunity Grants $96,216
59.037 Small Business Development Center $74,062