thx for taking time to help.
My post was to understand the discrepancy I am seeing. For someone attending UPenn with an EFC of 40,000 they must spend 40,000 i.e. the total of grants / scholarships etc cannot exceed 35,000 dollars - { COA - EFC = UPenn grants }. This is the explanation I am given by FAO (Financial Aid Officer). However according to my friend it is costing him only 27,000 dollars not 40,000 a difference of 13,000 dollars. My friend is unwilling to share the details and I am unsure if he is just making it up or being real