EIN: 570314390
UEI: ENNQK3ULL8K7
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. 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 October 1, 2026 (36 days from today).
What is a management decision? →The College did not report updated student enrollment information to the National Student Loan Data System (NSLDS) within required timeframes. Cause: The College did not have appropriate internal controls in place to ensure that information reported to NSLDS was accurate and that required updates were made within required timeframes. Effect: Enrollment information reported to NSLDS was not reported timely or was incorrect. Questioned costs: None noted Context: During testing for compliance with Special Tests and Provisions – NSLDS Reporting, 6 out of 20 selections resulted in an error. From a population of 128 students with changes in enrollment information that required reporting to NSLDS, 20 were selected for testing. 4 of the errors identified related to newly enrolled students whose updated enrollment status was not reported to NSLDS within the required 60-day timeframe. 2 errors related to students who changed from full-time to less than full-time time enrollment status and this change was not reported to NSLDS. Our sampling methodology is not considered statistically valid. It was also noted that there was one period during the year where the College did not make a batch submission to update NSLDS for more than 60 days. Repeat Finding: No Recommendation: We recommend that the College implement additional procedures to ensure that enrollment information files submitted to NSLDS are complete and accurate and that updates are submitted on a regular basis to ensure timely reporting. Views of responsible officials and planned corrective actions: College management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Federal Program: Student Financial Assistance Cluster Federal Agency: U.S. Department of Education Federal Assistance Listing Title and Number: Federal Pell Grant Program 84.063 and Federal Direct Loan Program 84.268 Criteria or specific requirement: Special Tests and Provisions – NSLDS Reporting Pell 34 CFR Section 690.83(b)(2);, FDL34 CFR 685.309(b) states that upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary in the manner and format prescribed by the Secretary and within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended. In addition, institutions are responsible for accurately reporting all Program-Level Records data elements including Published Program Length. Condition: The College did not report updated student enrollment information to the National Student Loan Data System (NSLDS) within required timeframes. Cause: The College did not have appropriate internal controls in place to ensure that information reported to NSLDS was accurate and that required updates were made within required timeframes. Effect: Enrollment information reported to NSLDS was not reported timely or was incorrect. Questioned costs: None noted Context: During testing for compliance with Special Tests and Provisions – NSLDS Reporting, 6 out of 20 selections resulted in an error. From a population of 128 students with changes in enrollment information that required reporting to NSLDS, 20 were selected for testing. 4 of the errors identified related to newly enrolled students whose updated enrollment status was not reported to NSLDS within the required 60-day timeframe. 2 errors related to students who changed from full-time to less than full-time time enrollment status and this change was not reported to NSLDS. Our sampling methodology is not considered statistically valid. It was also noted that there was one period during the year where the College did not make a batch submission to update NSLDS for more than 60 days. Repeat Finding: No Recommendation: We recommend that the College implement additional procedures to ensure that enrollment information files submitted to NSLDS are complete and accurate and that updates are submitted on a regular basis to ensure timely reporting. Views of responsible officials and planned corrective actions: College management agrees with the finding. See corrective action plan.
Finding Number: 2025-002 Planned Corrective Action: The College concurs with the finding and will implement enhanced internal controls to ensure that enrollment information reported to the National Student Loan Data System (NSLDS) is complete, accurate, and submitted within required timeframes. Personnel changes and lack of proper oversight resulted in the error. NSLDS reporting going forward will be reported within the 60-day requirement. Staff have now received additional training on federal reporting requirements, and management will conduct ongoing oversight to ensure compliance and the effectiveness of these controls. Person responsible for Corrective Action Plan: Madyson Barton, Director of Financial Aid Anticipated Date of Completion: June 30, 2026.
FSEOG program awards for the Spring 2025 semester were applied to student accounts more than 10 days before the start of the term. Cause: The College did not have appropriate internal controls in place to ensure that program funds were applied to student accounts according to program requirements. Effect: Program funds were not applied to student accounts in accordance with program requirements. Questioned costs: $40,475 – calculated as the portion of the FSEOG award for fiscal year 2025 that related to the Spring 2025 semester. Context: During testing of Disbursements to or on Behalf of Students requirements, it was noted that FSEOG funds related to awards for Spring 2025 were applied to student accounts more than 10 days before the start of the term. Repeat Finding: No Recommendation: We recommend that the College implement additional procedures to ensure that FSEOG funds are applied to student accounts in accordance with applicable compliance requirements. Views of responsible officials and planned corrective actions: College management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Federal Program: Student Financial Assistance Cluster Federal Agency: U.S. Department of Education Federal Assistance Listing Title and Number: Federal Supplemental Educational Opportunity Grant (FSEOG) Program 84.007 Criteria or specific requirement: Disbursements to or on behalf of students: Institutions may disburse SFA funds (other than FWS) 10 days before the first day of classes of the payment period or module for which the disbursement is intended for students enrolled in credit-hour programs with terms that are substantially equal in length (excluding subscription-based programs) (34 CFR 668.164(i)(1)(i)). Condition: FSEOG program awards for the Spring 2025 semester were applied to student accounts more than 10 days before the start of the term. Cause: The College did not have appropriate internal controls in place to ensure that program funds were applied to student accounts according to program requirements. Effect: Program funds were not applied to student accounts in accordance with program requirements. Questioned costs: $40,475 – calculated as the portion of the FSEOG award for fiscal year 2025 that related to the Spring 2025 semester. Context: During testing of Disbursements to or on Behalf of Students requirements, it was noted that FSEOG funds related to awards for Spring 2025 were applied to student accounts more than 10 days before the start of the term. Repeat Finding: No Recommendation: We recommend that the College implement additional procedures to ensure that FSEOG funds are applied to student accounts in accordance with applicable compliance requirements. Views of responsible officials and planned corrective actions: College management agrees with the finding. See corrective action plan.
Finding Number: 2025-003 Planned Corrective Action: The College will implement enhanced internal controls to ensure that FSEOG funds are applied to student accounts in accordance with federal requirements. Specifically, procedures will be established to ensure that disbursements are not made earlier than 10 days before the start of the term. The College will also strengthen coordination between the Financial Aid Office and Finance Department, implement standardized disbursement schedules, and provide training to staff responsible for Title IV administration. Person responsible for Corrective Action Plan: Madyson Barton, Director of Financial Aid Anticipated Date of Completion: June 30, 2026.
FAC accepted this audit on November 1, 2023 — management decision was due May 1, 2024.
The College did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $-0- Context: The College has not: • documented a written information security program addressing all requirements of GLBA • sufficiently documented its security risk assessment and safeguards for all systems containing personally identifiable information (PII) • implemented multi-factor authentication on systems containing personally identifiable information (PII) • implemented sufficient vendor management policies and reviews • provided a written, annual report to the board Cause: The College has not allocated sufficient resources to address and document compliance with the updated requirements of GLBA. Effect: The College has not adequately addressed the updated requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the College allocate sufficient resources to address all updated requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Gramm-Leach-Bliley Act (GLBA) Compliance Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, 84.033, 84.038, and 84.379-Student Financial Assistance Cluster Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The College did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $-0- Context: The College has not: • documented a written information security program addressing all requirements of GLBA • sufficiently documented its security risk assessment and safeguards for all systems containing personally identifiable information (PII) • implemented multi-factor authentication on systems containing personally identifiable information (PII) • implemented sufficient vendor management policies and reviews • provided a written, annual report to the board Cause: The College has not allocated sufficient resources to address and document compliance with the updated requirements of GLBA. Effect: The College has not adequately addressed the updated requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the College allocate sufficient resources to address all updated requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Gramm-Leach-Bliley Act Planned Corrective Action: 1. Erskine College will review all vendors who have access to personal identifiable information on an annual basis in addition to contract initiation. Erskine College will review vendors to make sure they are following Graham Leach Bliley Act standards. Erskine College IT department will maintain a list of all active vendors and access levels of such vendors. 2. An annual security report will be generated, written, and presented to our Board of Trustees on an annual basis moving forward. This report will be generated by the Information Technology department and will be submitted to the Vice President of Operations to report at the Board of Trustees meeting. 3. Erskine College will update our Information Security Program to address the components from 16 CFR 314.3 and 16 CFR 314.4 and have a new version approved by our Board of Trustees. Person Responsible for Corrective Action Plan: Stephanie Hudson. Director of Information Technology Anticipated Date of Completion: End of quarter 1, 2023
FAC accepted this audit on October 18, 2022 — management decision was due April 18, 2023.
The College did not report enrollment information to the National Student Loan Data System (NSLDS) in a timely and accurate manner. Criteria: 34 CFR 690.83(b) and 34 CFR 685.309 Questioned Costs: None Context: Out of 69 students tested, there were 5 students whose enrollment status did not reflect their current enrollment status. Due to NSLDS system updates occurring during summer 2022, the College was not able to correct during the audit, but will correct once the system is allowing corrections to be made again. Cause: The registrar?s office was not completing timely reconciliations of enrollment statuses throughout the year. Effect: Inaccurate reporting can impact a student's loan grace period in school deferment eligibility, beginning loan repayments, appropriate interest charges, etc. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend that the College work with National Student Clearinghouse to put a system in place to ensure that enrollment is reported timely and accurately. Additionally, we recommend that the College complete spot checks of NSLDS enrollment statuses throughout the year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Other Matter DEPARTMENT OF EDUCATION ALN #: 84.268 and 84.063 Federal Award Identification #: 2021-22 Financial Aid Year Condition: The College did not report enrollment information to the National Student Loan Data System (NSLDS) in a timely and accurate manner. Criteria: 34 CFR 690.83(b) and 34 CFR 685.309 Questioned Costs: None Context: Out of 69 students tested, there were 5 students whose enrollment status did not reflect their current enrollment status. Due to NSLDS system updates occurring during summer 2022, the College was not able to correct during the audit, but will correct once the system is allowing corrections to be made again. Cause: The registrar?s office was not completing timely reconciliations of enrollment statuses throughout the year. Effect: Inaccurate reporting can impact a student's loan grace period in school deferment eligibility, beginning loan repayments, appropriate interest charges, etc. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend that the College work with National Student Clearinghouse to put a system in place to ensure that enrollment is reported timely and accurately. Additionally, we recommend that the College complete spot checks of NSLDS enrollment statuses throughout the year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
2022-001 NSLDS Reporting Planned Corrective Action: All withdrawals will be updated in NSLDS at the time the withdrawal is processed, and notification is made to the appropriate offices by the registrar. This has not been the case, and it has resulted in withdrawn students being overlooked when preparing the enrollment spreadsheet for uploading into NSLDS. Including the NSLDS reporting as part of the withdrawal process will ensure that all withdrawn students are reported in a timely manner to NSLDS. At the beginning of each term, the registrar will ensure that all returning students are correctly reported to NSLDS. We have seen an increase in students who return, and a more deliberate effort to report these students will ensure that they students are correctly reported to NSLDS. In the near future, the registrar plans to partner with the National Clearinghouse for enrollment reporting. This partnership will involve the use of a report generated from CAMS for reporting rather than a spreadsheet that is manually updated by the registrar. Person Responsible for Corrective Action Plan: Tracey Spires- Registrar Anticipated Date of Completion: June 2023
FAC accepted this audit on April 25, 2022 — management decision was due October 25, 2022.
The College did not return R2T4 funds within the required 45 days or make post withdraw disbursements within 180 days of a student?s withdrawal from a term. Criteria: 34 CFR 668.22 Questioned Costs: $911 Context: Out of five R2T4s tested, one R2T4 had a $911 federal direct loan PWD that was disbursed beyond the 180 days after the withdrawal and the College did not obtain authorization from the student before disbursing the federal direct loans (FDL). In addition to this student, there were three R2T4s whose funds, both Pell ($3,122) and FDL ($1,294), were not returned to the Department of Education in a timely manner, ranging from 37 days late to 296 days late. Cause: Due to turnover in staffing and disruptions in processes due to COVID-19, the College was unable to complete R2T4s in a timely manner. Effect: Noncompliance with R2T4 regulations. Identification as repeat finding, if applicable: 2020-002 Untimely Return to Title IV (R4T4) and Post Withdraw Disbursements (PWD) Recommendation: Due to the challenges that the College has had in maintaining adequate staffing for the financial aid office, we recommend that the College consider outsourcing some of the financial aid office responsibilities to help ensure that internal controls over processes such as R2T4?s can operate effectively, and compliance achieved. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Untimely Return to Title IV (R2T4) and Post Withdraw Disbursements (PWD) Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.063 and 84.268 Federal Award Identification #: 20/21 Financial Aid Award Year Condition: The College did not return R2T4 funds within the required 45 days or make post withdraw disbursements within 180 days of a student?s withdrawal from a term. Criteria: 34 CFR 668.22 Questioned Costs: $911 Context: Out of five R2T4s tested, one R2T4 had a $911 federal direct loan PWD that was disbursed beyond the 180 days after the withdrawal and the College did not obtain authorization from the student before disbursing the federal direct loans (FDL). In addition to this student, there were three R2T4s whose funds, both Pell ($3,122) and FDL ($1,294), were not returned to the Department of Education in a timely manner, ranging from 37 days late to 296 days late. Cause: Due to turnover in staffing and disruptions in processes due to COVID-19, the College was unable to complete R2T4s in a timely manner. Effect: Noncompliance with R2T4 regulations. Identification as repeat finding, if applicable: 2020-002 Untimely Return to Title IV (R4T4) and Post Withdraw Disbursements (PWD) Recommendation: Due to the challenges that the College has had in maintaining adequate staffing for the financial aid office, we recommend that the College consider outsourcing some of the financial aid office responsibilities to help ensure that internal controls over processes such as R2T4?s can operate effectively, and compliance achieved. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding Number: 2021-002 Untimely Return to Title IV (R2T4) and Post Withdraw Disbursements (PWD) Planned Corrective Action: A financial aid consultant was retained in March 2022, to assist staff to more fully utilize the CAMS relational database to assure R2T4 and Post Withdrawal Disbursement functions are processed properly and timely within CAMS, including withdrawal recognition, R2T4 processing, timely refund and Post Withdrawal Disbursement payment and reporting. Person(s) Responsible for Corrective Action Plan: Consultant: Lois Madsen Committee Members: Tracey Spivey, Registrar Amanda Taylor, Financial Aid Director Shelby Crowley, Controller Kerry Coggins, Accounts Receivable Stephanie Hudson, Information Technology Anticipated Date of Completion: June 2022
2020-002
The College did not post the required Education Stabilization Fund Higher Education Emergency Relief (HEERF) reports to their website as required for the American Rescue Plan (ARP) student portion expended. Additionally, the quarterly report that was required to be posted to the College?s website within 10 days of the end of a quarter under HEERF was not posted for the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) HEERF institutional expenditures. Criteria: 86 FR 26213 The College was required to post the Institutional Quarterly Report to their website within 10 days of the end of the quarter in which the funds were spent. Additionally, for each student grant disbursement made, the College is required to report quarterly to their website a summary of how the funds were allocated and disbursed. Questioned Costs: None Context: During the audit, it was noted that the College did not continue to update their website with the HEERF reporting requirements as listed in their grant agreements. The College corrected and the reports were posted to the website during the course of the audit. Cause: There were multiple rounds of HEERF funding released, each with different requirements, which led to a gap in understanding of the requirements of the HEERF reporting. Effect: The College was not in compliance with the reporting requirements of HEERF. Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that the College complete the HEERF quarterly reporting until the HEERF funding is spent to ensure compliance is maintained. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Higher Education Stabilization Fund Reporting Other Matter DEPARTMENT OF EDUCATION ALN #: 84.425E and 84.425F Federal Award Identification #: P425E204724 and P425F203856 Condition: The College did not post the required Education Stabilization Fund Higher Education Emergency Relief (HEERF) reports to their website as required for the American Rescue Plan (ARP) student portion expended. Additionally, the quarterly report that was required to be posted to the College?s website within 10 days of the end of a quarter under HEERF was not posted for the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) HEERF institutional expenditures. Criteria: 86 FR 26213 The College was required to post the Institutional Quarterly Report to their website within 10 days of the end of the quarter in which the funds were spent. Additionally, for each student grant disbursement made, the College is required to report quarterly to their website a summary of how the funds were allocated and disbursed. Questioned Costs: None Context: During the audit, it was noted that the College did not continue to update their website with the HEERF reporting requirements as listed in their grant agreements. The College corrected and the reports were posted to the website during the course of the audit. Cause: There were multiple rounds of HEERF funding released, each with different requirements, which led to a gap in understanding of the requirements of the HEERF reporting. Effect: The College was not in compliance with the reporting requirements of HEERF. Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that the College complete the HEERF quarterly reporting until the HEERF funding is spent to ensure compliance is maintained. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding Number: 2021-003 Higher Education Stabilization Fund Reporting Planned Corrective Action: A financial aid consultant will be providing training and assistance with quarterly and annual HERF reporting and posting requirements. Person Responsible for Corrective Action Plan: Shelby Crowley - Financial Controller Anticipated Date of Completion: June 2022
The College is required to pay out credit balances created by federal aid within 14 days of the balance being created. Additionally, they are not allowed to hold credit balances beyond the end of the payment period. Criteria: 34 CFR 165(b)(5)(iii) Questioned Costs: $907 Context: Out of forty students tested for holding of credit balances, there were two students who had a credit balance created by Federal Direct Loans that were not paid out to the student before the end of the payment period. They were eventually applied to the following term?s tuition and fees. Cause: There was not a process in place to identify credit balances created by federal aid within the 14-day time frame and again at the end of the payment period. Effect: Noncompliance with the Department of Education?s cash management regulations Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that the College design and implement a process to identify credit balances created by federal aid and disburse them to students within 14 days of the balance being created and to pay out all credit balances at the end of the payment period. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Credit Balances Held Beyond Payment Period Other Matter DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 20/21 Financial Aid Award Year Condition: The College is required to pay out credit balances created by federal aid within 14 days of the balance being created. Additionally, they are not allowed to hold credit balances beyond the end of the payment period. Criteria: 34 CFR 165(b)(5)(iii) Questioned Costs: $907 Context: Out of forty students tested for holding of credit balances, there were two students who had a credit balance created by Federal Direct Loans that were not paid out to the student before the end of the payment period. They were eventually applied to the following term?s tuition and fees. Cause: There was not a process in place to identify credit balances created by federal aid within the 14-day time frame and again at the end of the payment period. Effect: Noncompliance with the Department of Education?s cash management regulations Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that the College design and implement a process to identify credit balances created by federal aid and disburse them to students within 14 days of the balance being created and to pay out all credit balances at the end of the payment period. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding Number: 2021-004 Credit Balances Held Beyond Payment Period Planned Corrective Action: A financial aid consultant was retained in March 2022, to train staff on calculation of Title IV Credit Balances and to assist staff to more fully utilize the CAMS relational database to assure Title IV Credit Balances are processed properly and timely within CAMS. Person(s) Responsible for Corrective Action Plan: Consultant: Lois Madsen Committee Members: Amanda Taylor, Financial Aid Director Shelby Crowley, Controller Kerry Coggins, Accounts Receivable Anticipated Date of Completion: June 2022
Out of forty-two students who were tested for proper Pell calculations, five students did not have the correct amount disbursed to them for the Summer 2021 term. Criteria: 34 CFR 690.63 Questioned Costs: $0 Context: All five of the students who did not have the correct Pell calculation were enrolled in summer terms at ? time enrollment. During the course of the audit, the College did a full review of all students enrolled in summer 2021 and identified a total of nineteen students that did not receive the correct summer disbursement. As a result, the College disbursed an additional $25,345 in Pell grants to these students to correct the issue as part of the audit process. Cause: Due to the complexity of the summer Pell calculations, the College was unaware of certain regulations regarding summer Pell calculations. Effect: There were certain students who were eligible for a summer disbursement of Pell but did not receive it. Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that the College adjust their summer Pell awarding process to properly include students who are enrolled at ? time. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Incorrect Pell Calculations Other Matter DEPARTMENT OF EDUCATION ALN #: 84.063 Federal Award Identification #: 20/21 Financial Aid Award Year Condition: Out of forty-two students who were tested for proper Pell calculations, five students did not have the correct amount disbursed to them for the Summer 2021 term. Criteria: 34 CFR 690.63 Questioned Costs: $0 Context: All five of the students who did not have the correct Pell calculation were enrolled in summer terms at ? time enrollment. During the course of the audit, the College did a full review of all students enrolled in summer 2021 and identified a total of nineteen students that did not receive the correct summer disbursement. As a result, the College disbursed an additional $25,345 in Pell grants to these students to correct the issue as part of the audit process. Cause: Due to the complexity of the summer Pell calculations, the College was unaware of certain regulations regarding summer Pell calculations. Effect: There were certain students who were eligible for a summer disbursement of Pell but did not receive it. Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that the College adjust their summer Pell awarding process to properly include students who are enrolled at ? time. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding Number: 2021-005 2021-005 Incorrect Pell Calculations Planned Corrective Action: A financial aid consultant was retained in March 2022, to train and assist staff to properly calculate Summer Pell Awards. Person(s) Responsible for Corrective Action Plan Consultant: Lois Madsen Committee Members: Amanda Taylor, Financial Aid Director Financial Aid Counselors Anticipated Date of Completion: June 2022
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
The College did not return R2T4 funds within the required 45 days or make post withdrawal disbursements within 180 days of a student?s withdrawal from a term. Criteria: 34 CFR 668.22 Questioned Costs: $1,556 Context: Out of 5 R2T4?s tested, one student had $375 in Pell returned 164 days late and one student had a post withdrawal disbursement of $1,181, 11 months after the student withdrew, and 5 months beyond the required 180 days. Cause: Large increase in student population due to adding sports programs along with turnover in staffing then COVID- 19 disruptions. Effect: Noncompliance with R2T4 regulations. Identification as repeat finding, if applicable: Not applicable. Recommendation: Due to the challenges that the College has had in maintaining adequate staffing for the financial aid office, we recommend that the College consider outsourcing some of the financial aid office responsibilities to help ensure that internal controls over processes such as R2T4?s can operate effectively and compliance achieved. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴2020-002 Untimely Return to Title IV (R2T4) and Post Withdraw Disbursements (PWD) Material Weakness DEPARTMENT OF EDUCATION CFDA #: 84.063 and 84.268 Federal Award Identification #: 19/20 Financial Aid Year Condition: The College did not return R2T4 funds within the required 45 days or make post withdrawal disbursements within 180 days of a student?s withdrawal from a term. Criteria: 34 CFR 668.22 Questioned Costs: $1,556 Context: Out of 5 R2T4?s tested, one student had $375 in Pell returned 164 days late and one student had a post withdrawal disbursement of $1,181, 11 months after the student withdrew, and 5 months beyond the required 180 days. Cause: Large increase in student population due to adding sports programs along with turnover in staffing then COVID- 19 disruptions. Effect: Noncompliance with R2T4 regulations. Identification as repeat finding, if applicable: Not applicable. Recommendation: Due to the challenges that the College has had in maintaining adequate staffing for the financial aid office, we recommend that the College consider outsourcing some of the financial aid office responsibilities to help ensure that internal controls over processes such as R2T4?s can operate effectively and compliance achieved. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding Number: 2020-002 Untimely Return to Title IV (R2T4) and Post Withdraw Disbursements (PWD) Planned Corrective Action: The Financial Aid Office has reviewed the process of returning Title IV (R2T4). We have determined that our process is the most effective process. Personnel were sent home due to the pandemic and created the delay in the timing of the return of Title IV funds. Person Responsible for Corrective Action Plan: Amanda Taylor, Director of Financial Aid Anticipated Date of Completion: Immediately
FAC accepted this audit on February 23, 2020 — management decision was due August 23, 2020.
The College did not always accurately complete the verifications. Criteria: 34 CFR 668.56 and Department of Education Handbook on Application and Verification Questioned Costs: $0 Context: Out of the 33 verifications tested, 2 students had inaccurate verifications. One student had an incorrect income tax paid amount reported, which after corrected did not affect the student?s Title IV eligibility. The other student reported the incorrect number of students in college, which when corrected increased the student?s Pell eligibility by $250. Effect: Incorrect expected family contribution for one student, which resulted in the student being under awarded $250 in Pell. Cause: Lack of sufficient process to review the verifications for accuracy. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the application of a review process that would require the review of all verifications for accuracy. The review should be completed by an individual who did not complete the verification. Views of Responsible Officials: Management is in agreement with the finding and is in the process of addressing the issue. See attached corrective action plan.
Show full finding ▾Hide full finding ▴2019-002 Verification Significant Deficiency DEPARTMENT OF EDUCATION CFDA #: 84.268, 84.063, 84.007, 84.033 and 84.379 Federal Award Identification #: 18/19 Award Year Condition: The College did not always accurately complete the verifications. Criteria: 34 CFR 668.56 and Department of Education Handbook on Application and Verification Questioned Costs: $0 Context: Out of the 33 verifications tested, 2 students had inaccurate verifications. One student had an incorrect income tax paid amount reported, which after corrected did not affect the student?s Title IV eligibility. The other student reported the incorrect number of students in college, which when corrected increased the student?s Pell eligibility by $250. Effect: Incorrect expected family contribution for one student, which resulted in the student being under awarded $250 in Pell. Cause: Lack of sufficient process to review the verifications for accuracy. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the application of a review process that would require the review of all verifications for accuracy. The review should be completed by an individual who did not complete the verification. Views of Responsible Officials: Management is in agreement with the finding and is in the process of addressing the issue. See attached corrective action plan.
Finding Number: 2019-002 Verification Planned Corrective Action: The financial aid office has reviewed our process for verification. We have determined that our process is the most effective process. Once the verification is complete, we will add another check off by another staff member in the office. This will allow another check before finalizing the verification. Person Responsible for Corrective Action Plan: Financial Aid Director Anticipated Date of Completion: Immediately
Students were not appropriately awarded Federal Direct Loans based on their eligibility. Criteria: 34 CFR 685.203(j) Questioned Costs: $0 Context: Out of the 60 students tested for need analysis, 4 students were under awarded Federal Direct Loans, 2 of these students were under awarded a total of $7,814 in unsubsidized loans, and 2 students were under awarded $1,500 in subsidized loans. 1 student was over awarded $659 in subsidized loans based on need. Effect: Under or over award of Federal Direct Loans based on the student?s need and year of enrollment. Cause: Lack of process to check correct amount of Federal Direct Loans has been awarded based on the student?s need and year of enrollment. Also, VA benefits for one student were included as financial resources but should have been excluded in the need analysis. Identification as repeat finding, if applicable: Yes, see finding 2018-001. Recommendation: We recommend the College use the financial aid system to create reports to verify students were awarded the correct amount of Federal Direct Loans. Views of Responsible Officials: Management is in agreement with the finding and is in the process of addressing the issue. See attached corrective action plan.
Show full finding ▾Hide full finding ▴2019-003 Need Analysis Significant Deficiency DEPARTMENT OF EDUCATION CFDA #: 84.268, Federal Direct Loans Federal Award Identification #: 18/19 Award Year Condition: Students were not appropriately awarded Federal Direct Loans based on their eligibility. Criteria: 34 CFR 685.203(j) Questioned Costs: $0 Context: Out of the 60 students tested for need analysis, 4 students were under awarded Federal Direct Loans, 2 of these students were under awarded a total of $7,814 in unsubsidized loans, and 2 students were under awarded $1,500 in subsidized loans. 1 student was over awarded $659 in subsidized loans based on need. Effect: Under or over award of Federal Direct Loans based on the student?s need and year of enrollment. Cause: Lack of process to check correct amount of Federal Direct Loans has been awarded based on the student?s need and year of enrollment. Also, VA benefits for one student were included as financial resources but should have been excluded in the need analysis. Identification as repeat finding, if applicable: Yes, see finding 2018-001. Recommendation: We recommend the College use the financial aid system to create reports to verify students were awarded the correct amount of Federal Direct Loans. Views of Responsible Officials: Management is in agreement with the finding and is in the process of addressing the issue. See attached corrective action plan.
Finding Number: 2019-003 Need Analysis Planned Corrective Action: The financial aid office has reviewed our process for calculating and awarding Federal need. We have determined that our current process is the most effective process possible based on the financial aid program that we use. Our current process involves the student receiving an initial award based on the information at the time. If the counselors make any changes to aid after the initial award, it is to be recorded on the awarding sheet and need is recalculated. Aid is then adjusted if needed. We are currently updating our system to better assist. Person Responsible for Corrective Action Plan: Financial Aid Director Anticipated Date of Completion: Immediately
2018-001
The College did not sufficiently comply with all the requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: Risk assessment and safeguards are not documented. Effect: The College has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Cause: The College has not allocated sufficient resources to address the requirements of GLBA. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the College allocate sufficient resources to address all requirements of GLBA. Views of Responsible Officials: Management is in agreement with the finding and is in the process of addressing the issue. See attached corrective action plan.
Show full finding ▾Hide full finding ▴2019-004 Gramm-Leach-Bliley-Act Compliance (GLBA) Significant Deficiency DEPARTMENT OF EDUCATION CFDA #: 84.268, 84.063, 84.007, 84.033, 84.038 and 84.379 Federal Award Identification #: 18/19 Award Year Condition: The College did not sufficiently comply with all the requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: Risk assessment and safeguards are not documented. Effect: The College has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Cause: The College has not allocated sufficient resources to address the requirements of GLBA. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the College allocate sufficient resources to address all requirements of GLBA. Views of Responsible Officials: Management is in agreement with the finding and is in the process of addressing the issue. See attached corrective action plan.
Finding Number: 2019-004 Gramm-Leach-Bliley-Act Compliance (GLBA) Planned Corrective Action: The IT department is developing a policy to address all requirements of GLBA. Person Responsible for Corrective Action Plan: Stephanie Hudson Anticipated Date of Completion: June 2020
Students were not always awarded Pell accurately based on their enrollment status. Criteria: 34 CFR 690.80 Questioned Costs: $0 Context: Out of the 26 students tested for correct awarding of Pell Grants, 1 student was not correctly awarded based on their full time status, which resulted in the student being under awarded $661 in Pell Grants. Effect: Student was under awarded Pell Grant. Cause: The use of the incorrect enrollment status. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the College implement procedures to review Pell Grant awards to verify they are correct based on the enrollment status and also when enrollment changes occur. Views of Responsible Officials: Management is in agreement with the finding and is in the process of addressing the issue. See attached corrective action plan.
Show full finding ▾Hide full finding ▴2019-005 Inaccurate Awarding of Pell Grants DEPARTMENT OF EDUCATION CFDA #: 84.063 Federal Pell Grants Federal Award Identification #: 18/19 Award Year Condition: Students were not always awarded Pell accurately based on their enrollment status. Criteria: 34 CFR 690.80 Questioned Costs: $0 Context: Out of the 26 students tested for correct awarding of Pell Grants, 1 student was not correctly awarded based on their full time status, which resulted in the student being under awarded $661 in Pell Grants. Effect: Student was under awarded Pell Grant. Cause: The use of the incorrect enrollment status. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the College implement procedures to review Pell Grant awards to verify they are correct based on the enrollment status and also when enrollment changes occur. Views of Responsible Officials: Management is in agreement with the finding and is in the process of addressing the issue. See attached corrective action plan.
Finding Number: 2019-005 Inaccurate Awarding of Pell Grants Planned Corrective Action: The financial aid office has reviewed our process for awarding pell. We have determined that our current process is the most effective process based on the financial aid program we use. We are currently updating our system to better assist. With the new updates process will be more automated where now it?s all manual. Person Responsible for Corrective Action Plan: Financial Aid Director Anticipated Date of Completion: Immediately
FAC accepted this audit on October 2, 2018 — management decision was due April 2, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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