Maricopa County Community College District
Schedule of Findings and Questioned Costs
Year Ended June 30, 2007
10
07-102
CFDA No.: 47.076 Education and Human Resources, #s DUE-0501854, DUE-0302523, DUE-0402075,
DUE-0603379, DUE-0603491, DUE-0501626, DUE-0702753, DUE-0220800, DUE-
0422512, DUE-0220755, DUE-0324025, DRL-0101998, DRL-0353469 (direct grants);
2123-8224C (passed through from Central New Mexico Community College); 07-793,
05-544, F06US001, S07US002, and S07US005 (passed through from Arizona State
University); DUE-0402263 (passed through from Mohawk Valley Community College);
and R430138 (passed through from University of Buffalo).
National Science Foundation
Award Period: July 1, 2006 through June 30, 2007
Questioned Cost: $20,875
The District did not have adequate internal controls to ensure that only eligible students received National
Science Foundation (NSF) computer science, engineering, and mathematics scholarship awards that
were funded under contract #s DUE-0220800 and DUE-0422512. Specifically, for all scholarships
awarded during the period July 1, 2006 through June 30, 2007, three students at Mesa Community
College and one student at Phoenix College did not demonstrate a financial need as outlined by the U.S.
Department of Education guidelines for federal financial aid. In addition, at Glendale Community College,
eight students were awarded scholarships after dropping below full-time equivalency status. These
students were awarded a combined total of $20,875 in scholarships for that period. During fiscal year
2007, the District awarded a total of $138,375 in scholarships at the three participating colleges.
This finding is a significant deficiency and noncompliance over the activities allowed or unallowed and
eligibility compliance requirements. This instance of noncompliance is similar to a prior-year finding.
To comply with the NSF Publications 02-006 and 04-506 and to strengthen internal controls, the District
should establish policies and procedures to ensure that NSF scholarships are awarded only to eligible
students.
07-103
Student Financial Assistance Cluster:
CFDA No.: 84.007 Federal Supplemental Educational Opportunity Grants
84.032 Federal Family Education Loans
84.033 Federal Work-Study Program
84.038 Federal Perkins Loan Program—Federal Capital Contributions
84.063 Federal Pell Grant Program
84.268 Federal Direct Student Loans
84.375 Academic Competitiveness Grants
U.S. Department of Education
Award Period: July 1, 2006 through June 30, 2007
Questioned Cost: Unknown
The District is required to notify the Secretary of Education or guaranty agency within 30 days when a
student who receives a Stafford, Unsubsidized Stafford, or Federal PLUS Federal Family Education Loan
ceases to be enrolled at least half time unless it expects to submit its next student status confirmation