Finding 967587 (2023-002)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 301753
Auditor: Sikich LLP

AI Summary

  • Core Issue: Some students received too much or too little in Pell Grants due to calculation errors.
  • Impacted Requirements: Compliance with Pell Grant eligibility criteria was not met, leading to significant deficiencies.
  • Recommended Follow-Up: Refund $3,097 to the Department of Education, credit $4,239 to students, and improve Pell Grant controls.

Finding Text

Finding 2023-002: Incorrect Pell Grants Compliance Requirement: Eligibility (E.) Criteria: The amount of a student’s Federal Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year (34 CFR 690.62). Condition: We tested sixty-four files, fifty-three of which were Pell Grant recipients, and six students received Pell grants in excess of their allowed amounts and eight students did not receive the full amount of their allowed Pell grants. The students were eligible for $17,880, but received $16,738. We consider this finding to be a significant deficiency and is a repeat finding shown in Section IV of this report as prior year Finding 2022-003. Cause: The condition was caused by using an incorrect number of credits while calculating the Pell Grants for eleven students, by using an incorrect Pell per table for two students and by not packaging up to 600% Pell Lifetime Eligibility Used (LEU) for one student. Effect: The result is the students received ineligible Pell monies. Question Costs: $0 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $3,097 to the Department of Education, credit $4,239 to the students' accounts and increase controls over Pell Grants. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.

Categories

Eligibility Student Financial Aid Significant Deficiency

Other Findings in this Audit

  • 391145 2023-002
    Significant Deficiency Repeat
  • 391146 2023-004
    Material Weakness Repeat
  • 391147 2023-005
    Significant Deficiency Repeat
  • 391148 2023-006
    - Repeat
  • 391149 2023-007
    -
  • 391150 2023-008
    Significant Deficiency
  • 391151 2023-003
    - Repeat
  • 391152 2023-004
    Material Weakness Repeat
  • 391153 2023-005
    Significant Deficiency Repeat
  • 391154 2023-006
    - Repeat
  • 391155 2023-007
    -
  • 391156 2023-008
    Significant Deficiency
  • 967588 2023-004
    Material Weakness Repeat
  • 967589 2023-005
    Significant Deficiency Repeat
  • 967590 2023-006
    - Repeat
  • 967591 2023-007
    -
  • 967592 2023-008
    Significant Deficiency
  • 967593 2023-003
    - Repeat
  • 967594 2023-004
    Material Weakness Repeat
  • 967595 2023-005
    Significant Deficiency Repeat
  • 967596 2023-006
    - Repeat
  • 967597 2023-007
    -
  • 967598 2023-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $714,293
84.063 Federal Pell Grant Program $303,590