Finding 619478 (2022-004)

Significant Deficiency
Requirement
N
Questioned Costs
$1
Year
2022
Accepted
2023-01-15
Audit: 44218
Organization: King University (TN)

AI Summary

  • Core Issue: Students received incorrect Federal Pell Grant amounts due to miscalculations based on enrollment status, cost of attendance, and expected family contribution.
  • Impacted Requirements: Compliance with 34 CFR 690.62 was not met, leading to a potential over-award of $43,262 across the student population.
  • Recommended Follow-Up: The University should implement accurate data tracking and reporting systems to ensure proper Pell Grant calculations and disbursements moving forward.

Finding Text

2022-004 Significant Deficiency: Awarding Eligibility (Federal Pell Grant Program, ALN #84.063) Criteria: In accordance with 34 CFR 690.62, 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, factoring in student enrollment status, cost of attendance, and expected family contribution. Statement of Condition: During the 2022 audit, it was noted that students were disbursed the incorrect amount of Federal Pell based upon enrollment states, cost of attendance, and expected family contribution. Questioned Costs: This finding is monetary in nature. In the instances noted in testing, the total error identified is $1,142 in over-award. In extrapolating the error across the population of students who received Pell awards, potential error amounts to $43,262. Perspective Information: The 2022 audit included a detailed testing of 40 student files, of which this significant deficiency applies to 3, indicating an error rate of 7.50%. Cause and Effect: The University did not accurately account for the factors necessary in the calculation of Pell Grant awards, so multiple students were awarded and retained Pell Grant awards that were beyond eligibility. Recommendation: The University should utilize the appropriate information to ensure that to accurately award and disburse Pell Grant funds to students in line with the guidance provided by the Department. View of Responsible Officials: We concur. There were instances where King failed to calculate/disburse Federal Pell Grant funds appropriately based on their updated Enrollment Status/EFC. We found that the Pell distribution fund was locked, which prevented the Pell recalculation when the higher ISIR transaction was loaded. In addition, there was not a report in place to alert the Financial Aid office of students enrolled in both traditional and modular courses. As a result, those students were not being identified/monitored effectively for enrollment changes.

Categories

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking Eligibility Significant Deficiency

Other Findings in this Audit

  • 43034 2022-001
    Significant Deficiency
  • 43035 2022-002
    Significant Deficiency
  • 43036 2022-004
    Significant Deficiency
  • 43037 2022-001
    Significant Deficiency
  • 43038 2022-002
    Significant Deficiency
  • 43039 2022-003
    Significant Deficiency
  • 619476 2022-001
    Significant Deficiency
  • 619477 2022-002
    Significant Deficiency
  • 619479 2022-001
    Significant Deficiency
  • 619480 2022-002
    Significant Deficiency
  • 619481 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $15.48M
84.063 Federal Pell Grant Program $3.36M
84.425 Covid-19 - Education Stabilization Fund $1.86M
84.038 Federal Perkins Loan Program $761,213
84.007 Federal Supplemental Educational Opportunity Grants $146,493
84.033 Federal Work-Study Program $119,414