Finding 947243 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-27

AI Summary

  • Core Issue: The college failed to establish a formal review process for federal award compliance, as the same person prepared and reviewed financial aid calculations.
  • Impacted Requirements: This violates the requirement under Uniform Guidance 2 CFR 200.303 for maintaining internal controls to ensure compliance with federal laws.
  • Recommended Follow-Up: Implement a process where someone other than the preparer reviews the Return of Title IV calculations to prevent errors.

Finding Text

Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal 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: The college did not have a formal review process, as the student financial aid director was both preparing and reviewing the calculation. Context: Out of the forty sampled calculations, all forty lacked evidence of a formal review. Questioned Costs: N/A Cause: Lack of formal review of last date of attendance for online students including Canvas activity logs. Effect: No formal review could allow errors in the calculation and errors in the timing of payments. Repeat Finding: No Recommendation: We recommend someone other than the preparer of Return of Title IV calculations review said calculations. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.

Categories

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

Other Findings in this Audit

  • 370797 2023-001
    Significant Deficiency
  • 370798 2023-001
    Significant Deficiency
  • 370799 2023-001
    Significant Deficiency
  • 370800 2023-001
    Significant Deficiency
  • 370801 2023-002
    Significant Deficiency
  • 370802 2023-002
    Significant Deficiency
  • 370803 2023-002
    Significant Deficiency
  • 370804 2023-002
    Significant Deficiency
  • 947239 2023-001
    Significant Deficiency
  • 947240 2023-001
    Significant Deficiency
  • 947241 2023-001
    Significant Deficiency
  • 947242 2023-001
    Significant Deficiency
  • 947244 2023-002
    Significant Deficiency
  • 947245 2023-002
    Significant Deficiency
  • 947246 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $4.88M
84.268 Federal Direct Student Loans $4.72M
84.425 Covid-19 Higher Education Emergency Relief Fund $2.69M
84.047 Trio--Upward Bound $364,534
84.042 Trio--Student Support Services $316,167
84.031 Success and Cultural Center $304,869
84.031 Higher Education Institutional Aid-Serving the New Majority $302,491
93.558 Temporary Assistance for Needy Families - Allied Jobs Program $157,809
84.007 Federal Supplemental Educational Opportunity Grants $150,500
84.002 Adult Education - Basic Grant to States $132,234
84.033 Federal Work-Study Program $130,016
10.559 Summer Food Service Program for Children - Child Nutrition Program $87,477
93.575 Scholars for Excellence in Child Care $74,816
93.788 Opioid Str $47,772
84.335 Childcare Access Means Parents in School $44,192
84.048 Career and Technical Education - Basic Grants to States - Carl D. Perkins $42,318