Finding 963585 (2023-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299430
Organization: Tabor College, Inc. (KS)

AI Summary

  • Core Issue: The College inaccurately reported student counts on the FISAP, leading to compliance deficiencies.
  • Impacted Requirements: Compliance with the Higher Education Act mandates accurate reporting of student data for campus-based programs.
  • Recommended Follow-Up: Implement a review process to ensure accurate data submission for future FISAP filings.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or specific requirement: Under the Higher Education Act of 1965, as amended, institutions that participate in campus based programs must complete a FISAP annually. Condition: Under an institution’s Program Participation Agreement with the Department of Education institutions are required to report the number of students and dollars spent on campus based programs. Questioned costs: None Context: During our audit procedures, it was noted the College did not properly report the student counts on the FISAP. In Part II, Section F, the number of automatic zero EFC’s was reported too high by 30 students. In addition, two other counts were off by one student. In Part VI, Section A, there were two counts that were off by one student and one student was reported on the wrong line item. Cause: The College does not have a review system in place to catch errors before they are submitted to the Department of Education. Effect: Student data on the FISAP is incorrectly reported. Repeat finding: No Recommendation: We recommend the College review their procedures to implement a review process in place before the FISAP is submitted to the Department of Education. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 387124 2023-002
    Significant Deficiency Repeat
  • 387125 2023-002
    Significant Deficiency Repeat
  • 387126 2023-002
    Significant Deficiency Repeat
  • 387127 2023-002
    Significant Deficiency Repeat
  • 387128 2023-002
    Significant Deficiency Repeat
  • 387129 2023-002
    Significant Deficiency Repeat
  • 387130 2023-003
    Significant Deficiency Repeat
  • 387131 2023-003
    Significant Deficiency Repeat
  • 387132 2023-003
    Significant Deficiency Repeat
  • 387133 2023-003
    Significant Deficiency Repeat
  • 387134 2023-003
    Significant Deficiency Repeat
  • 387135 2023-003
    Significant Deficiency Repeat
  • 387136 2023-004
    Significant Deficiency Repeat
  • 387137 2023-004
    Significant Deficiency Repeat
  • 387138 2023-004
    Significant Deficiency Repeat
  • 387139 2023-004
    Significant Deficiency Repeat
  • 387140 2023-004
    Significant Deficiency Repeat
  • 387141 2023-004
    Significant Deficiency Repeat
  • 387142 2023-005
    Significant Deficiency
  • 387143 2023-005
    Significant Deficiency
  • 387144 2023-005
    Significant Deficiency
  • 387145 2023-005
    Significant Deficiency
  • 387146 2023-005
    Significant Deficiency
  • 387147 2023-005
    Significant Deficiency
  • 963566 2023-002
    Significant Deficiency Repeat
  • 963567 2023-002
    Significant Deficiency Repeat
  • 963568 2023-002
    Significant Deficiency Repeat
  • 963569 2023-002
    Significant Deficiency Repeat
  • 963570 2023-002
    Significant Deficiency Repeat
  • 963571 2023-002
    Significant Deficiency Repeat
  • 963572 2023-003
    Significant Deficiency Repeat
  • 963573 2023-003
    Significant Deficiency Repeat
  • 963574 2023-003
    Significant Deficiency Repeat
  • 963575 2023-003
    Significant Deficiency Repeat
  • 963576 2023-003
    Significant Deficiency Repeat
  • 963577 2023-003
    Significant Deficiency Repeat
  • 963578 2023-004
    Significant Deficiency Repeat
  • 963579 2023-004
    Significant Deficiency Repeat
  • 963580 2023-004
    Significant Deficiency Repeat
  • 963581 2023-004
    Significant Deficiency Repeat
  • 963582 2023-004
    Significant Deficiency Repeat
  • 963583 2023-004
    Significant Deficiency Repeat
  • 963584 2023-005
    Significant Deficiency
  • 963586 2023-005
    Significant Deficiency
  • 963587 2023-005
    Significant Deficiency
  • 963588 2023-005
    Significant Deficiency
  • 963589 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $3.44M
84.063 Federal Pell Grant Program $1.09M
84.038 Federal Perkins Loan Program $219,132
84.033 Federal Work-Study Program $118,024
84.007 Federal Supplemental Educational Opportunity Grants $85,823
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $11,316