Finding 620926 (2022-003)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 51806
Organization: Lewis-Clark State College (ID)

AI Summary

  • Core Issue: The College under-awarded Pell Grant funds due to human error in entering students' Cost of Attendance.
  • Impacted Requirements: Compliance with federal regulations on Pell Grant disbursement and internal controls for federal fund management.
  • Recommended Follow-Up: Review and improve procedures for awarding Title IV funds and ensure proper disbursement to affected students.

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). The Code of Federal Regulations (34 CFR 690.80(b)(1)) states if the student?s enrollment status changes from one academic term to another within the same award year, the institution shall recalculate the Federal Pell Grant award for the new payment period taking into account any changes in the cost of attendance. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure students are awarded and disbursed the proper federal fund amounts. Condition: The College under-awarded funds for the Pell Grant. Questioned costs: None. Context: During our testing we noted three out of forty-one students, from a statistically valid sample, were awarded less Pell than they were eligible for based on the 2021-22 Pell payment schedule. The Pell payment schedule takes into account the cost of attendance, the student's Expected Family Contribution and the enrollment status of the student. Cause: The College did not award the correct amount of the Pell grant due to human error when entering student's Cost of Attendance. Effect: Students did not receive the full amount of Pell they were eligible for. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. We also recommend the College disburse the proper Pell award to these students. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.

Categories

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

Other Findings in this Audit

  • 44475 2022-001
    Significant Deficiency Repeat
  • 44476 2022-002
    Significant Deficiency Repeat
  • 44477 2022-004
    Significant Deficiency
  • 44478 2022-001
    Significant Deficiency Repeat
  • 44479 2022-002
    Significant Deficiency Repeat
  • 44480 2022-004
    Significant Deficiency
  • 44481 2022-001
    Significant Deficiency Repeat
  • 44482 2022-001
    Significant Deficiency Repeat
  • 44483 2022-002
    Significant Deficiency Repeat
  • 44484 2022-003
    Significant Deficiency
  • 44485 2022-004
    Significant Deficiency
  • 44486 2022-001
    Significant Deficiency Repeat
  • 44487 2022-002
    Significant Deficiency Repeat
  • 44488 2022-004
    Significant Deficiency
  • 44489 2022-001
    Significant Deficiency Repeat
  • 44490 2022-002
    Significant Deficiency Repeat
  • 44491 2022-004
    Significant Deficiency
  • 44492 2022-001
    Significant Deficiency Repeat
  • 44493 2022-002
    Significant Deficiency Repeat
  • 44494 2022-004
    Significant Deficiency
  • 44495 2022-005
    Significant Deficiency Repeat
  • 620917 2022-001
    Significant Deficiency Repeat
  • 620918 2022-002
    Significant Deficiency Repeat
  • 620919 2022-004
    Significant Deficiency
  • 620920 2022-001
    Significant Deficiency Repeat
  • 620921 2022-002
    Significant Deficiency Repeat
  • 620922 2022-004
    Significant Deficiency
  • 620923 2022-001
    Significant Deficiency Repeat
  • 620924 2022-001
    Significant Deficiency Repeat
  • 620925 2022-002
    Significant Deficiency Repeat
  • 620927 2022-004
    Significant Deficiency
  • 620928 2022-001
    Significant Deficiency Repeat
  • 620929 2022-002
    Significant Deficiency Repeat
  • 620930 2022-004
    Significant Deficiency
  • 620931 2022-001
    Significant Deficiency Repeat
  • 620932 2022-002
    Significant Deficiency Repeat
  • 620933 2022-004
    Significant Deficiency
  • 620934 2022-001
    Significant Deficiency Repeat
  • 620935 2022-002
    Significant Deficiency Repeat
  • 620936 2022-004
    Significant Deficiency
  • 620937 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $7.87M
84.063 Federal Pell Grant Program $4.63M
84.425 Covid-19 Higher Education Emergency Relief Fund - Student Aid Portion $4.48M
84.425 Covid-19 Higher Education Emergency Relief Fund - Institutional Portion $2.48M
84.149 College Assistance Migrant Program $330,289
93.364 Nursing Student Loans $298,470
84.044 Trio - Talent Search $196,524
11.307 Economic Adjustment Assistance $188,766
84.048 Career and Technical Education - Basic Grants to States $179,133
84.038 Federal Perkins Loan Program $154,878
93.323 Wastewater Testing $100,393
93.658 Foster Care - Title IV-E $93,418
84.007 Federal Supplemental Educational Opportunity Grants $88,861
84.033 Federal Work Study Program $84,429
84.425 Covid-19 Higher Education Emergency Relief Fund - Sip $81,420
17.268 Closing the Skills Gap $75,277
93.575 Child Care and Development Block Grant - Idaho Child Care Emergency Grant $62,887
93.859 Biomedical Research and Research Training $58,054
84.335 Childcare Access Means Parents in School $57,333
93.575 Child Care and Development Block Grant-Child Care Wage Enhancement Grant $32,184
84.002 Adult Education - Basic Grants to States $21,273
59.037 Small Business Development Centers $21,269
10.351 Usda Rdgb-Cnc Lab Tooling $15,110
84.379 Teacher Education Assistance for College and Higher Education Grants $13,202
84.425 Covid-19 Governor's Emergency Education Relief (geer) Fund $12,619
45.025 Promotion of the Arts Partnership Agreements $10,526
84.048 Career and Technical Education-Basic Grants to States $9,842
45.129 Promotion of the Humanities - Federal/state Partnership $2,099