Finding 963910 (2023-003)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-03-28

AI Summary

  • Core Issue: Inadequate internal controls over student eligibility for the TRIO Upward Bound program were identified, with missing signatures and incomplete applications.
  • Impacted Requirements: The lack of proper documentation can lead to ineligible students participating in the federal program, undermining program integrity.
  • Recommended Follow-Up: Strengthen application review processes and ensure acceptance letters are consistently maintained; new leadership is already implementing improved protocols and oversight.

Finding Text

Inadequate Internal Controls Over Eligibility Assistance Listing: 84.047 Program Title: TRIO Cluster – Upward Bound Federal Agency: Department of Education Criteria The College’s controls over student eligibility for the TRIO Upward Bound program include the following: 1. Students and parents/guardians must complete and sign an application. 2. Applications are reviewed by program staff to determine whether a student meets the proper requirements to participate in the program. 3. If such requirements are met, an acceptance letter signed by the Upward Bound Director is provided to students and their parent/guardian stating that they have been accepted into the program. Condition Out of 5 Upward Bound Program applications tested, one was not signed by the parent or guardian, one was not signed by the student and an incomplete application was provided for another student which prevented us from determining whether or not it was properly signed. In addition, an acceptance letter was not available for the student for which a complete application was not provided. Context A similar finding was reported as 2020-003. Effect Ineffective controls over participant eligibility can result in ineligible participation in the federal program. Cause The finding appears to be the result of oversight by the prior TRIO Upward Bound staff. Recommendation The College should strengthen controls over the review of and maintenance of applications and acceptance letters. Management’s Response TRIO Upward Bound has new leadership from the Director up to the Vice President. The new Director has already implemented a new set of protocols to verify all eligibility markers are met. The Director's supervisor, the Dean of Equity and Inclusion, will conduct a spot check twice annually.

Categories

Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 387461 2023-006
    Significant Deficiency
  • 387462 2023-002
    Material Weakness
  • 387463 2023-002
    Material Weakness
  • 387464 2023-002
    Material Weakness
  • 387465 2023-004
    Material Weakness
  • 387466 2023-004
    Material Weakness
  • 387467 2023-004
    Material Weakness
  • 387468 2023-003
    Significant Deficiency
  • 387469 2023-005
    -
  • 963903 2023-006
    Significant Deficiency
  • 963904 2023-002
    Material Weakness
  • 963905 2023-002
    Material Weakness
  • 963906 2023-002
    Material Weakness
  • 963907 2023-004
    Material Weakness
  • 963908 2023-004
    Material Weakness
  • 963909 2023-004
    Material Weakness
  • 963911 2023-005
    -

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $4.75M
84.268 Federal Direct Student Loans $1.59M
84.047 Trio_upward Bound $323,905
84.042 Trio_student Support Services $300,165
84.002 Adult Education - Basic Grants to States $299,803
93.575 Child Care and Development Block Grant $287,752
84.048 Career and Technical Education -- Basic Grants to States $273,726
84.044 Trio_talent Search $257,052
21.027 Coronavirus State and Local Fiscal Recovery Funds $163,306
84.007 Federal Supplemental Educational Opportunity Grants $106,489
64.028 Post-9/11 Veterans Educational Assistance $92,064
84.425 Education Stabilization Fund $78,013
84.033 Federal Work-Study Program $65,040
93.236 Grants to States to Support Oral Health Workforce Activities $4,505
47.076 Education and Human Resources $4,123
94.006 Americorps $1,000