Finding 960807 (2023-003)

- Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-03-25
Audit: 297474
Organization: Eastern University (PA)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: Pell Grants were incorrectly calculated for some students based on their enrollment status and Expected Family Contribution (EFC).
  • Impacted Requirements: This violates 34 CFR 690.63(b), leading to under and over awards totaling $1,885.
  • Recommended Follow-Up: Implement a process to adjust Pell calculations to align with enrollment status to prevent future errors.

Finding Text

Incorrect Pell Calculations DEPARTMENT OF EDUCATION ALN #: 84.063 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: Pell was not awarded based on enrollment status and Expected Family Contribution (EFC). Criteria: 34 CFR 690.63(b) Questioned Costs: $58 Context: Out of 42 students tested, two students were under awarded Pell based on their enrollment level. The total amount of Pell under awards was $1,885. One student was over awarded $58 in Pell due to the incorrect EFC being used. Cause: The over award of Pell was an oversight by the University. The under awards of Pell were students who changed enrollment status and did not have Pell adjusted accordingly. Effect: Students not awarded Pell based on eligibility. Identification as repeat finding, if applicable: 2022-004 Recommendation: We recommend a process be used to adjust the Pell formula used to be paid in alignment with enrollment status. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Questioned Costs Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 384358 2023-001
    Material Weakness Repeat
  • 384359 2023-002
    Significant Deficiency
  • 384360 2023-002
    Significant Deficiency
  • 384361 2023-002
    Significant Deficiency
  • 384362 2023-002
    Significant Deficiency
  • 384363 2023-002
    Significant Deficiency
  • 384364 2023-002
    Significant Deficiency
  • 384365 2023-003
    - Repeat
  • 960800 2023-001
    Material Weakness Repeat
  • 960801 2023-002
    Significant Deficiency
  • 960802 2023-002
    Significant Deficiency
  • 960803 2023-002
    Significant Deficiency
  • 960804 2023-002
    Significant Deficiency
  • 960805 2023-002
    Significant Deficiency
  • 960806 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $29.60M
84.063 Federal Pell Grant Program $3.16M
84.038 Federal Perkins Loan Program $369,563
84.031 Higher Education Institutional Aid - Developing Hispanic Serving Institutions $330,121
84.033 Federal Work-Study Program $246,466
84.007 Federal Supplemental Educational Opportunity Grants $233,430
84.184 Safe and Drug-Free Schools and Communities_national Programs $204,632
84.425 Covid-19 Education Stabilization Fund Heerf - Institutional Portion $90,928
84.425 Covid-19 Education Stabilization Fund Heerf - Minority Serving Institutions $55,383
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $26,874
84.335 Child Care Access Means Parents in School $11,421