Finding 966332 (2023-001)

Significant Deficiency
Requirement
C
Questioned Costs
$1
Year
2023
Accepted
2024-03-29
Audit: 300776
Auditor: Tait Weller

AI Summary

  • Core Issue: The College delayed disbursing federal funds to students, taking about five weeks instead of the required three business days.
  • Impacted Requirements: The Advance Payment Method mandates timely disbursement of funds received from the U.S. Department of Education.
  • Recommended Follow-Up: The College should improve its procedures and training for staff to ensure compliance with federal disbursement timelines.

Finding Text

Significant Deficiency – Federal Direct Loan Cash Management Program: Federal Direct Loan Program Assistance Listing Number: 84.268 Federal Award Identification Number: P268K234070 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2023 Condition: During the Spring semester, the College did not minimize the time between funds transferred and disbursement to students’ accounts. Criteria: The Advance Payment Method requires that the College disburse the requested funds no later than three business days following receipt of funds received from the Education Department. Context: A review of the entire population of drawdowns for the Student Financial Aid cluster for the entire year was performed and as such, the sample is statistically valid. Cause: The College did not follow the procedures for requesting federal funds and disbursing them to student accounts timely. Effect: The College did not disburse federal funds drawn down to the students’ accounts until approximately five weeks after drawdown. Questioned costs: 1,244,713 Recommendation: The College should review its procedures related to the request and disbursement of federal funds, including controls over compliance, to ensure they are following the advance payment method and establish controls to ensure it complies with the federal requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and will ensure staff with compliance responsibilities are appropriately trained and understand the requirements of the program.

Categories

Questioned Costs Cash Management

Other Findings in this Audit

  • 389890 2023-001
    Significant Deficiency
  • 389891 2023-002
    Significant Deficiency
  • 389892 2023-002
    Significant Deficiency
  • 389893 2023-002
    Significant Deficiency
  • 389894 2023-002
    Significant Deficiency
  • 966333 2023-002
    Significant Deficiency
  • 966334 2023-002
    Significant Deficiency
  • 966335 2023-002
    Significant Deficiency
  • 966336 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $2.29M
84.063 Federal Pell Grant Program $616,545
84.007 Federal Supplemental Educational Opportunity Grants $26,434
84.033 Federal Work-Study Program $18,700
17.258 Wia Adult Program $17,594