EIN: 237011243
UEI: LRWAWWNQKR66
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 23, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 23, 2025 (425 days ago).
What is a management decision? →During the audit, we noted additional time needed by management to draft the financial statements and complete year-end closing journal entries. We also noted proper account reconciliations were not completed timely during the fiscal year. Criteria: Entities must maintain an adequate system of internal controls over financial reporting to initiate, authorize, record, process and report financial data reliably in accordance with generally accepted accounting principles. Cause: The College did not fully analyze all of its account balances during the year end close process and also experienced transition in a key management position at the end of fiscal year 2024. Effect: There was a significant delay in completing the audit due to ultimately reconciliations and year end closing. Questioned Costs: None. Recommendation: We recommend that the College review its year-end closing process and resolve its staffing in its financial operations department. This review would include reviewing the level of detail of the procedures and the roles of those responsible, considering expanding the steps in the checklist for clarity and ease of monitoring, as well revisiting the timeline and management of the timeline during the close process. Management’s Response and Corrective Action Plan Management agrees with the finding. See schedule of corrective action.
Show full finding ▾Hide full finding ▴Finding 2024-001 Programs: All Significant Deficiency over Financial Reporting Repeat Finding: Yes Condition: During the audit, we noted additional time needed by management to draft the financial statements and complete year-end closing journal entries. We also noted proper account reconciliations were not completed timely during the fiscal year. Criteria: Entities must maintain an adequate system of internal controls over financial reporting to initiate, authorize, record, process and report financial data reliably in accordance with generally accepted accounting principles. Cause: The College did not fully analyze all of its account balances during the year end close process and also experienced transition in a key management position at the end of fiscal year 2024. Effect: There was a significant delay in completing the audit due to ultimately reconciliations and year end closing. Questioned Costs: None. Recommendation: We recommend that the College review its year-end closing process and resolve its staffing in its financial operations department. This review would include reviewing the level of detail of the procedures and the roles of those responsible, considering expanding the steps in the checklist for clarity and ease of monitoring, as well revisiting the timeline and management of the timeline during the close process. Management’s Response and Corrective Action Plan Management agrees with the finding. See schedule of corrective action.
For the Year Ended June 30, 2024 All Programs Type of Finding: Significant Deficiency over Financial Reporting Repeat Finding: Yes Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2024. The Accounting Officer will revise and update the month-end and year-end closing activities to include detailed procedures, the roles of those responsible for the closing process, and strict monthly and yearly deadlines that support timely financial reporting. The Accounting Officer will monitor weekly the closing process to ensure that the month-end and year-end processes are competed on time. The Accounting Officer will meet with the Controller every two weeks to discuss the status of the month-end and year-end close. When the audit starts the Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit is completed in a timely manner. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Interim Controller will post, recruit, and hire the Senior Accountant and Payroll Officer positions for additional resources with appropriate accounting experience and knowledge. Completion Date: March 31, 2025 Dwight Washington Interim Controller
2023-001
FAC accepted this audit on February 1, 2024 — management decision was due August 1, 2024.
During the audit, we noted additional time needed by management to draft the financial statements and complete year-end closing journal entries. There was also a significant audit entry identified and required during the audit. Criteria: Entities must maintain an adequate system of internal controls over financial reporting to initiate, authorize, record, process and report financial data reliably in accordance with generally accepted accounting principles. Cause: The College did not fully analyze all of its account balances during the year end close process and also experienced transition in a key management position at the end of fiscal year 2023. Effect: A significant adjusting entry was recorded to accurately state the financial statements, and there was a delay in completing the audit. Questioned Costs: None. Recommendation: We recommend that the College review its year-end closing process used for fiscal year 2023 and resolve its staffing in its financial position. This review would include reviewing the level of detail of the procedures and the roles of those responsible, considering expanding the steps in the checklist for clarity and ease of monitoring, as well revisiting the timeline and management of the timeline during the close process.
Show full finding ▾Hide full finding ▴Condition: During the audit, we noted additional time needed by management to draft the financial statements and complete year-end closing journal entries. There was also a significant audit entry identified and required during the audit. Criteria: Entities must maintain an adequate system of internal controls over financial reporting to initiate, authorize, record, process and report financial data reliably in accordance with generally accepted accounting principles. Cause: The College did not fully analyze all of its account balances during the year end close process and also experienced transition in a key management position at the end of fiscal year 2023. Effect: A significant adjusting entry was recorded to accurately state the financial statements, and there was a delay in completing the audit. Questioned Costs: None. Recommendation: We recommend that the College review its year-end closing process used for fiscal year 2023 and resolve its staffing in its financial position. This review would include reviewing the level of detail of the procedures and the roles of those responsible, considering expanding the steps in the checklist for clarity and ease of monitoring, as well revisiting the timeline and management of the timeline during the close process.
The College experienced a transition in a key management position, Controller, at the end of fiscal year 2023. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on the Financial Services team, and deadlines that support timely financial reporting. The Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit commences on a timely basis. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Controller will submit a request to fill vacant Financial Services positions to the Senior Team for approval and will submit a recommendation to the Senior Team to fire additional resources with appropriate accounting experience and knowledge.
2022-001
FAC accepted this audit on December 13, 2022 — management decision was due June 13, 2023.
During the audit, we noted additional time needed by management to draft the financial statements and complete year-end journal entries. There was also a significant audit entry identified after the draft financial statements were provided to us. Criteria: Entities must maintain an adequate system of internal controls over financial reporting to initiate, authorize, record, process and report financial data reliably in accordance with generally accepted accounting principles. Cause: The College experienced transition in a key management position at the end of fiscal year 2022. Effect: A significant adjusting entry was recorded to accurately state the financial statements, and there was a delay in completing the audit. Questioned Costs: None. Recommendation: We recommend that the College review its year-end closing process used for fiscal year 2022. This review would include reviewing the level of detail of the procedures and the roles of those responsible, considering expanding the steps in the checklist for clarity and ease of monitoring, as well revisiting the timeline and management of the timeline during the close process. Management?s Response and Corrective Action Plan Management agrees with the finding. See schedule of corrective action.
Show full finding ▾Hide full finding ▴Finding 2022-001 Programs: All Significant Deficiency over Financial Reporting Repeat Finding: No Condition: During the audit, we noted additional time needed by management to draft the financial statements and complete year-end journal entries. There was also a significant audit entry identified after the draft financial statements were provided to us. Criteria: Entities must maintain an adequate system of internal controls over financial reporting to initiate, authorize, record, process and report financial data reliably in accordance with generally accepted accounting principles. Cause: The College experienced transition in a key management position at the end of fiscal year 2022. Effect: A significant adjusting entry was recorded to accurately state the financial statements, and there was a delay in completing the audit. Questioned Costs: None. Recommendation: We recommend that the College review its year-end closing process used for fiscal year 2022. This review would include reviewing the level of detail of the procedures and the roles of those responsible, considering expanding the steps in the checklist for clarity and ease of monitoring, as well revisiting the timeline and management of the timeline during the close process. Management?s Response and Corrective Action Plan Management agrees with the finding. See schedule of corrective action.
Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2022. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on the Financial Services team, and deadlines that support timely financial reporting. The Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit commences on a timely basis. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Controller will submit a request to fill vacant Financial Services positions to the Senior Team for approval and will submit a recommendation to the Senior Team to hire additional resources with appropriate accounting experience and knowledge. Contact Person: Controller Completion Date: June 30, 2023
FAC accepted this audit on April 27, 2021 — management decision was due October 27, 2021.
The College did not report enrollment changes within the required 60 day timeframe for one student in the sample tested. Questioned costs: None. Context: For 1 of 60 status changes tested, the student's enrollment statuses were not reported timely. Cause: The College?s processes and controls did not ensure that student status changes were timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information in a timely manner which can cause over awarding and the students may not properly enter the repayment period. Repeat Finding: Yes, reported as 2015-01, 2016-002, 2017-004, 2018-003, and 2019-003. Recommendation: We recommend the College review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations.
Show full finding ▾Hide full finding ▴2020 ? 002: NSLDS Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster CFDA Number: 84.268 ? Federal Direct Student Loans Award Period: July 1, 2019 ? June 30, 2020 Compliance Requirement: Special Tests and Provisions Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file (formerly called the Student Status Confirmation Report or SSCR). The School is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Condition: The College did not report enrollment changes within the required 60 day timeframe for one student in the sample tested. Questioned costs: None. Context: For 1 of 60 status changes tested, the student's enrollment statuses were not reported timely. Cause: The College?s processes and controls did not ensure that student status changes were timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information in a timely manner which can cause over awarding and the students may not properly enter the repayment period. Repeat Finding: Yes, reported as 2015-01, 2016-002, 2017-004, 2018-003, and 2019-003. Recommendation: We recommend the College review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations.
Views of responsible officials and planned corrective actions: Management concurs with the finding. Explanation of disagreement with audit finding: Management concurs with the finding. Actions planned in response to finding: In response to previous audit findings, the Office of Records and Registration has already taken the following actions to ensure timely reporting: ? Continuous conversations between the Data Specialist, Registrar, and Associate Registrars regarding enrollment data integrity and reporting requirements ? Using reporting tools to monitor and/or confirm student statuses ? Increased collaboration with the National Student Clearinghouse to create a reporting schedule that ensures compliance These actions were implemented during the 2019-2020 academic year, which resulted in a documented decrease in the number of students whose statuses were not reported in a timely fashion. This specific finding was related to a software update that was not implemented by the Enterprise Technology (ET) division in a timely manner. As a result, this student?s status change was reported significantly late. Had the software been updated when it was released (prior to the Fall 2019 semester), we anticipate that this student?s enrollment status would have been reported on time. Responsible Party: Registrar Planned completion date for corrective action plan: April 2021 Plan to monitor completion of corrective action plan: The office of Records and Registration will continue to partner with Enterprise Technology to monitor software updates related to reporting. The Registrar will monitor the weekly Ellucian ?What?s New? updates to determine whether a reporting-related update has been released, and will coordinate with ET to test and implement accordingly. Additionally, the Data Analyst will be notified by the Registrar or Associate Registrars when a reporting-related update is expected.
2019-003
FAC accepted this audit on January 2, 2020 — management decision was due July 2, 2020.
The College incorrectly reported the enrollment status of students to the NSLDS. Questioned costs: None. Context: For 6 of 40 status changes, the students? enrollment statuses were not reported correctly. Cause: The College?s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: Yes, reported as 2015-01, 2016-002, 2017-004, and 2018-003. Recommendation: We recommend the College review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Management Response and Corrective Action Plan: Refer to the College?s response on their letterhead as attached.
Show full finding ▾Hide full finding ▴2019 ? 003: NSLDS Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster CFDA Number: 84.007 ? Federal Supplemental Education Opportunity Grants 84.033 ? Federal Work Study 84.063 ? Federal Pell Grant Program 84.268 ? Federal Direct Student Loans Award Number and Period: P063P181559, P268K191559 (July 1, 2018 ? June 30, 2019) Compliance Requirement: Special Tests and Provisions Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Noncompliance Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file (formerly called the Student Status Confirmation Report or SSCR). The School is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Condition: The College incorrectly reported the enrollment status of students to the NSLDS. Questioned costs: None. Context: For 6 of 40 status changes, the students? enrollment statuses were not reported correctly. Cause: The College?s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: Yes, reported as 2015-01, 2016-002, 2017-004, and 2018-003. Recommendation: We recommend the College review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Management Response and Corrective Action Plan: Refer to the College?s response on their letterhead as attached.
Management Response and Corrective Action Plan- Explanation of disagreement with audit finding: Management concurs with the finding. Actions planned in response to finding: Beginning November 2019, the Records and Registration department will conduct an internal audit process using reporting tools to verify accuracy of student statuses. Responsible party: Registrar Planned completion date for corrective action plan: Implemented November 2019 Plan to monitor completion of corrective action plan: The two Associate Registrars will assist the Data Specialist with second level reviews prior to submission to NSLDS.
2018-003
National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None. Context: For 5 of 12 months, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: The College?s processes and controls did not ensure that error records were returned until they were resolved and accepted by NSLDS. Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: Yes, reported as 2016-003 and 2017-002. Recommendation: We recommend the College review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Management Response and Corrective Action Plan: Refer to the College?s response on their letterhead as attached.
Show full finding ▾Hide full finding ▴2019 ? 004: NSLDS Error Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster CFDA Number: 84.007 ? Federal Supplemental Education Opportunity Grants 84.033 ? Federal Work Study 84.063 ? Federal Pell Grant Program 84.268 ? Federal Direct Student Loans Award Number and Period: P063P181559, P268K191559 (July 1, 2018 ? June 30, 2019) Compliance Requirement: Special Tests and Provisions Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Noncompliance Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. Rosters must be returned within 15 days and any subsequent error records must be returned within 10 days (34CFR section 682.610). Condition: National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None. Context: For 5 of 12 months, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: The College?s processes and controls did not ensure that error records were returned until they were resolved and accepted by NSLDS. Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: Yes, reported as 2016-003 and 2017-002. Recommendation: We recommend the College review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Management Response and Corrective Action Plan: Refer to the College?s response on their letterhead as attached.
Management Response and Corrective Action Plan- Explanation of disagreement with audit finding: Management concurs with the finding. Actions planned in response to finding: The College will use best practices for error resolution. The Associate Registrar of Policy and Compliance and Data Specialist will conduct regular meetings to ensure error notifications receive prompt responses, and will ensure that final review of reports are completed at least one week prior to due date to avoid risk of delayed submissions. Responsible party: Registrar Planned completion date for corrective action plan: Implemented November 2019 Plan to monitor completion of corrective action plan: The Associate Registrar of Policy and Compliance will work with Data Specialist to ensure timeliness and accuracy in reporting.
The College incorrectly calculated a return of Title IV funds. Questioned costs: $44 Context: For 1 of 40 students, the return of Title IV funds calculation was incorrect. Cause: The student in question registered for two courses in spring 2019 with different start dates. The student dropped one course before the second started and return to Title IV funds calculation was performed. When the student started and dropped the second course, the second withdrawal in the same term was not identified and the return to Title IV funds calculation was not updated. A total withdrawal was already processed for this student and was not reevaluated to determine if the original return to Title IV funds required redetermination. The original return to Title IV funds should have been purged and recalculated using the corrected withdrawal date. A manual calculation was needed to determine the days of attendance and total days scheduled to attend. Effect: The College miscalculated a return to Title IV funds which resulted in a lower post-withdrawal disbursement eligibility for the student. Repeat Finding: Yes, reported as 2016-004 and 2017-003. Recommendation: We recommend the College review its withdrawal notification and return to Title IV calculation procedures to account for this unusual circumstance. Management Response and Corrective Action Plan: Refer to the College?s response on their letterhead as attached.
Show full finding ▾Hide full finding ▴2019 ? 005: Return of Title IV Funds Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster CFDA Number: 84.007 ? Federal Supplemental Education Opportunity Grants 84.033 ? Federal Work Study 84.063 ? Federal Pell Grant Program 84.268 ? Federal Direct Student Loans Award Number and Period: P063P181559, P268K191559 (July 1, 2018 ? June 30, 2019) Compliance Requirement: Special Tests and Provisions Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Noncompliance Criteria or specific requirement: When a recipient of title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of title IV grant or loan assistance that the student earned as of the student's withdrawal date (34CFR section 668.22). Condition: The College incorrectly calculated a return of Title IV funds. Questioned costs: $44 Context: For 1 of 40 students, the return of Title IV funds calculation was incorrect. Cause: The student in question registered for two courses in spring 2019 with different start dates. The student dropped one course before the second started and return to Title IV funds calculation was performed. When the student started and dropped the second course, the second withdrawal in the same term was not identified and the return to Title IV funds calculation was not updated. A total withdrawal was already processed for this student and was not reevaluated to determine if the original return to Title IV funds required redetermination. The original return to Title IV funds should have been purged and recalculated using the corrected withdrawal date. A manual calculation was needed to determine the days of attendance and total days scheduled to attend. Effect: The College miscalculated a return to Title IV funds which resulted in a lower post-withdrawal disbursement eligibility for the student. Repeat Finding: Yes, reported as 2016-004 and 2017-003. Recommendation: We recommend the College review its withdrawal notification and return to Title IV calculation procedures to account for this unusual circumstance. Management Response and Corrective Action Plan: Refer to the College?s response on their letterhead as attached.
Management Response and Corrective Action Plan- Explanation of disagreement with audit finding: Management concurs with the finding. Actions planned in response to finding: Management added an additional step to the existing comprehensive withdrawal notification and R2T 4 calculation process. When a student does not respond to the "Confirmation of Future Attendance" email, but returns without notification, an additional review will occur to re-check the student's record to confirm attendance (or not). If attendance is confirmed, the previous R2T4 calculation will be purged and recalculated. Responsible party: Director of Student Financial Aid Planned completion date for corrective action plan: Implemented August 2019 Plan to monitor completion of corrective action plan: The Director will monitor and work with staff to ensure the second level review is occurring for records where a "Confirmation of Future Attendance" notification was not acknowledged to ensure appropriate action is taken.
The College did not offer required information regarding loan exit counseling to a student that withdrew. Questioned costs: None. Context: For 1 of 23 students tested that withdrew during the year, the College did not send loan exit counseling. Cause: The College?s processes and controls did not ensure that a loan exit counseling notification was sent to the student. Effect: The student did not receive the required information regarding exit counseling after the student withdrew from the College. Repeat Finding: No. Recommendation: We recommend the College review its exit counseling notification procedures to ensure all Direct Loan borrowers receive the required counseling. Management Response and Corrective Action Plan: Refer to the College?s response on their letterhead as attached.
Show full finding ▾Hide full finding ▴2019 ? 006: Exit Counseling Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster CFDA Number: 84.007 ? Federal Supplemental Education Opportunity Grants 84.033 ? Federal Work Study 84.063 ? Federal Pell Grant Program 84.268 ? Federal Direct Student Loans Award Number and Period: P063P181559, P268K191559 (July 1, 2018 ? June 30, 2019) Compliance Requirement: Special Tests and Provisions Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Noncompliance Criteria or specific requirement: If a student borrower withdraws from school, exit counseling must, within 30 days after the school learns that the student borrower has withdrawn from school, be provided (34CFR section 685.304). Condition: The College did not offer required information regarding loan exit counseling to a student that withdrew. Questioned costs: None. Context: For 1 of 23 students tested that withdrew during the year, the College did not send loan exit counseling. Cause: The College?s processes and controls did not ensure that a loan exit counseling notification was sent to the student. Effect: The student did not receive the required information regarding exit counseling after the student withdrew from the College. Repeat Finding: No. Recommendation: We recommend the College review its exit counseling notification procedures to ensure all Direct Loan borrowers receive the required counseling. Management Response and Corrective Action Plan: Refer to the College?s response on their letterhead as attached.
Management Response and Corrective Action Plan- Explanation of disagreement with audit finding: Management concurs with the finding. Actions planned in response to finding: To ensure that all groups are identified and notified timely, a query will run at the census date each term to identify students who did not return, but did not formally withdraw from the College. The notification(s) will be sent at the third week of each term. Responsible party: Director of Student Financial Aid Planned completion date for corrective action plan: Implemented September 2019 Plan to monitor completion of corrective action plan: The director or program director of compliance will work with staff to confirm appropriate action taken at the census date to ensure compliance.
A student did not receive all of the Pell grant funding they were eligible to receive. Only 12.5% of the scheduled Pell award was disbursed when the student was eligible for 37.5%. Questioned costs: The student was under awarded by $1,524. Context: For 1 of 40 students, the College did not award the full amount of Pell grant funding that the student was eligible for. Cause: The College?s processes and controls were inadequate to ensure that the student received the full amount they were eligible for. Effect: The College did not award all Title IV financial aid assistance for which the student was eligible. Repeat Finding: No. Recommendation: We recommend that the College review and revise their awarding procedures to ensure that all students who attend year-round are receiving the full amount of their Pell grant eligibility. Management Response and Corrective Action Plan: Refer to the College?s response on their letterhead as attached.
Show full finding ▾Hide full finding ▴2019 ? 007: Federal Pell Grant Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster CFDA Number: 84.007 ? Federal Supplemental Education Opportunity Grants 84.033 ? Federal Work Study 84.063 ? Federal Pell Grant Program 84.268 ? Federal Direct Student Loans Award Number and Period: P063P181559, P268K191559 (July 1, 2018 ? June 30, 2019) Compliance Requirement: Eligibility Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Noncompliance Criteria or specific requirement: An institution must disburse a Federal Pell Grant to an eligible student who is otherwise qualified to receive that disbursement (34CFR section 690.61). Per 18-19 FSA Handbook, page 3-62: the student receives the same amount as is normally calculated for a payment period, but a student who is enrolled at least half-time and is in all other ways Pell-eligible may receive Pell funds for an award year up to 150 percent of their calculated Scheduled Award (a student may receive funds from the initial Pell award and from the Year-Round award in the same payment period). Condition: A student did not receive all of the Pell grant funding they were eligible to receive. Only 12.5% of the scheduled Pell award was disbursed when the student was eligible for 37.5%. Questioned costs: The student was under awarded by $1,524. Context: For 1 of 40 students, the College did not award the full amount of Pell grant funding that the student was eligible for. Cause: The College?s processes and controls were inadequate to ensure that the student received the full amount they were eligible for. Effect: The College did not award all Title IV financial aid assistance for which the student was eligible. Repeat Finding: No. Recommendation: We recommend that the College review and revise their awarding procedures to ensure that all students who attend year-round are receiving the full amount of their Pell grant eligibility. Management Response and Corrective Action Plan: Refer to the College?s response on their letterhead as attached.
Management Response and Corrective Action Plan- Explanation of disagreement with audit finding: Management concurs with the finding. Actions planned in response to finding: Management currently requests that students complete a request form when planning to attend the summer term. For students where the 150% rule is not applicable, and the six (6) credits minimum not required, a query will be used to identify the eligible students. During the next summer awarding cycle, the query will run at the front of the summer awarding process to ensure all eligible students, with or without a request form on file, receive the correct amount. **Note: The student in question subsequently was awarded and paid the correct Federal Pell Grant amount for the summer term.** Responsible party: Director of Student Financial Aid Planned completion date for corrective action plan: Implemented September 2019 Plan to monitor completion of corrective action plan: The director or associate director will work with staff to confirm the query runs to identify students and the awards are updated at the beginning of the summer term.
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
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2017-004, 2016-002, 2015-001
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FAC accepted this audit on December 4, 2017 — management decision was due June 4, 2018.
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2016-003
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2016-002
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2016-005
FAC accepted this audit on November 3, 2016 — management decision was due May 3, 2017.
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