Finding 969930 (2022-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-04-16
Audit: 303682
Organization: Stone Child College (MT)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The College failed to maintain evidence of timely posting for HEERF quarterly reports and inaccurately reported Federal Pell Grant expenditures.
  • Impacted Requirements: Internal controls over reporting were not effectively designed, leading to late postings and incorrect data in the FISAP.
  • Recommended Follow-Up: The College should establish procedures for timely report preparation and posting, and ensure documentation supports compliance with reporting requirements.

Finding Text

Internal Controls over Compliance and Compliance over Reporting Federal Program Information: Funding agency: Department of Education Title: Higher Education Emergency Relief Fund (HEERF); Federal Pell Grant AL number: 84.425E; 84.063 Award year and number: 2021 P425E200087; 2022 P063P154504 Criteria or Sprecific Requirement: Internal controls over reporting should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure the HEERF student aid portion quarterly reports publicly posted to the College's website are posted timely and properly supported with evidence of the posting date. Procedures should be in place to ensure the information reported in the Fiscal Operations Report and Application to Participate (FISAP) is correct. Condition: The College did not maintain evidence of when the HEERF quarterly reports for the studend aid portion for the period ending September 30, 2021 was posted to the College's website. The College posted the quarterly reports for the periods ending December 31, 2021 and June 30, 2022 past the applicable due dates. The College incorrectly reported the total Federal Pell Grant expenditures for the 2021-2022 award year in Part II Section E on the FISAP. The College reported $801,491; however, the total Federal Pell Grant expenditures in G5 for the 2021-2022 award year was $863,830. Context: We tested all four quarterly HEERF student aid portion reports for the fiscal year. We were unable to determine when the information for the quarter ending September 30, 2021 was publicly posted to the College's website and noted late posting for the quarters ending December 31, 2021 and June 30, 2022. We tested certain information reported in the FISAP. Questioned Costs: None Effect: While all required reports were publicly posted, the College did not meet the reporting requirements due to late posting and not maintaining evidence to support the date information was posted to the College's website. The College reported inaccurate information on the FISAP which could result in an incorrect determination of future aid. Cause: The College did not maintain evidence of when the required information was posted on its website and did not follow its procedures to ensure timely posting to its website. The College switched student information system software during the fiscal year. As a result of the change in software, incorrect information was extracted from the system. Repeat: Yes-Years as Repeat Finding: One Auditor's Recommendation: The College should implement procedures to ensure reports are prepared and posted or submitted in accordance with grant requirements. In addition, the College should maintain evidence to support compliance with the reporting requirements. View of Responsible Officials: The College agrees with this finding and has a plan in place to correct it.

Categories

Student Financial Aid Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 393487 2022-002
    Significant Deficiency
  • 393488 2022-003
    Significant Deficiency Repeat
  • 393489 2022-003
    Significant Deficiency Repeat
  • 969929 2022-002
    Significant Deficiency
  • 969931 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $5.35M
84.031 Higher Education_institutional Aid $3.10M
15.027 Assistance to Tribally Controlled Community Colleges and Universities $3.06M
84.299 Indian Education -- Special Programs for Indian Children $902,885
84.063 Federal Pell Grant Program $837,593
93.600 Head Start $746,795
15.028 Tribally Controlled Community College Endowments $708,837
84.101 Career and Technical Education - Grants to Native Americans and Alaska Natives $527,816
15.022 Tribal Self-Governance $329,400
10.222 Tribal Colleges Endowment Program $221,794
10.766 Community Facilities Loans and Grants $147,448
93.587 Promote the Survival and Continuing Vitality of Native American Languages $147,232
10.311 Beginning Farmer and Rancher Development Program $139,572
10.221 Tribal Colleges Education Equity Grants $128,708
10.517 Tribal Colleges Extension Programs $98,997
10.500 Cooperative Extension Service $81,781
81.137 Minority Economic Impact $54,847
93.859 Biomedical Research and Research Training $36,538
15.164 Cares Act Funding - Controlled College Assistance $34,850
45.311 Native American and Native Hawaiian Library Services $25,013
84.007 Federal Supplemental Educational Opportunity Grants $10,557
93.732 Mental and Behavioral Health Education and Training Grants $9,983
84.033 Federal Work-Study Program $9,861
93.575 Child Care and Development Block Grant $560