Finding Text
Federal Agency: U.S. Department of Education
Federal Program Name: Student Financial Assistance Cluster
Assistance Listing Number: 84.268 – Federal Direct Loan Program, 84.063 – Federal Pell Grant Program, 84.007 – Federal Supplemental Educational Opportunity Grant Program, 84.033 – Federal Work-Study Program
Federal Award Identification Number and Year: DL – P268K231357 (1/1/22-7/27/44), Pell – P063P221357 (3/23/22-8/31/28), SEOG – P007A221203 (3/25/22-8/31/28), FWS – P033A221203 (3/25/22-8/31/28)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: June 1, 2022 to May 31, 2023
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: The student financial aid (SFA) file must be properly reviewed and approved by the SFA department as part of their awarding process.
Condition: During our eligibility testing, we noted that the SFA Director is running the acceptance report throughout the semester for direct loans. However, this review is not documented to know that it is actually occurring, as well as the results of that review at each point in time.
Questioned Costs: None.
Context: There is no documented review over the process for SFA award acceptance in the online portal.
Cause: There is only one full time employee remaining in the SFA office.
Effect: Errors could go undetected in the awarding process.
Repeat Finding: No.Recommendation: We recommend the review process for awarding be documented and retained as support for the review and approval process.
Views of responsible officials: There is no disagreement with the audit finding.