Finding 618674 (2022-005)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-08-13
Audit: 46355
Organization: Pillar College and Subsidiaries (NJ)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: Three students were not awarded federal aid correctly based on their financial need.
  • Impacted Requirements: This violates regulations under 34 CFR 668.42 & 34 CFR 685.301 regarding need-based aid.
  • Recommended Follow-Up: Implement regular checks in the student information system to prevent future over or under awarding of aid.

Finding Text

Need Analysis Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 21-22 Financial Aid Year Condition: Students were not initially awarded subsidized aid based on need. Criteria: 34 CFR 668.42 & 34 CFR 685.301 Questioned Costs: $0 Context: Out of 60 students, 3 students were not awarded aid appropriately based on need analysis. 2 students received unsubsidized loans when they were eligible for subsidized loan totaling $1,564 under awarded. 1 student was awarded $3,765 subsidized loans in excess of need due to institutional scholarships excluded from estimated financial assistance. Cause: No secondary review of awarding. Effect: Students not awarded need based federal aid according to eligibility. Incorrect allocation of subsidized versus unsubsidized loans affects the amount and timing of interest the student must repay. Identification as repeat finding, if applicable: N/A Recommendation: We recommend that the College or their third-party administrator set up reports in the student information system to periodically check for over or under awarding of need based federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Allowable Costs / Cost Principles Eligibility Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 42229 2022-002
    Material Weakness
  • 42230 2022-003
    Material Weakness Repeat
  • 42231 2022-004
    Significant Deficiency
  • 42232 2022-005
    Significant Deficiency
  • 42233 2022-002
    Material Weakness
  • 42234 2022-003
    Material Weakness Repeat
  • 42235 2022-004
    Significant Deficiency
  • 42236 2022-006
    -
  • 42237 2022-003
    Material Weakness Repeat
  • 49674 2022-004
    Significant Deficiency
  • 49675 2022-003
    Material Weakness Repeat
  • 49676 2022-004
    Significant Deficiency
  • 49677 2022-004
    Significant Deficiency
  • 49678 2022-007
    -
  • 49679 2022-008
    -
  • 49680 2022-007
    -
  • 49681 2022-008
    -
  • 618671 2022-002
    Material Weakness
  • 618672 2022-003
    Material Weakness Repeat
  • 618673 2022-004
    Significant Deficiency
  • 618675 2022-002
    Material Weakness
  • 618676 2022-003
    Material Weakness Repeat
  • 618677 2022-004
    Significant Deficiency
  • 618678 2022-006
    -
  • 618679 2022-003
    Material Weakness Repeat
  • 626116 2022-004
    Significant Deficiency
  • 626117 2022-003
    Material Weakness Repeat
  • 626118 2022-004
    Significant Deficiency
  • 626119 2022-004
    Significant Deficiency
  • 626120 2022-007
    -
  • 626121 2022-008
    -
  • 626122 2022-007
    -
  • 626123 2022-008
    -

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $2.39M
84.425 Covid-19 Education Stabilization Fund Heerf - Institutional Portion $1.49M
84.063 Federal Pell Grant Program $1.20M
84.425 Covid-19 Education Stabilization Fund Heerf - Student Aid Portion $963,041
84.425 Covid 19 Education Stabilization Fund Heerf - Minority Serving Institutions $167,875
84.007 Federal Supplemental Educational Opportunity Grants $36,835
84.033 Federal Work-Study Program $20,809
84.007 Covid-19 Federal Supplemental Educational Opportunity Grants $12,854