Audit 289547

2023-004 (2022-004) GEAR UP–ELIGIBILITY (ROSWELL CAMPUS) (Significant Deficiency, Other Non-compliance) – Repeated and Modified Federal Program information: Title: Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP) Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.334 Award Year: 2023 Questioned Costs: None Condition During our testing of the GEAR UP program at ENMU-Roswell for internal control requirements for eligibility, for six of the 40 students tested, these students had signed on to the program, but there was no subsequent record of any allowable activities being performed. This is an improvement over the prior year. In the prior year, there were 15 out of 40 students tested that had no subsequent record of any allowable activities being performed. Criteria A system of internal control needs to provide reasonable assurance that objectives of internal control over compliance requirements relating to compliance with federal statutes, regulations, and the terms and conditions of Federal awards will be achieved. Part 6 of the Compliance Supplement states that the objectives of internal control over the compliance requirements for federal awards (2 CFR 200.62) are as follows: • Transactions are properly recorded and accounted for in order to (a) permit the preparation of reliable financial statements and federal reports, (b) maintain accountability over assets, and (c) demonstrate compliance with federal statutes, regulations, and the terms and conditions of the federal award. • Transactions are executed in compliance with (a) federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program, and (b) any other federal statutes and regulations identified in the Compliance Supplement. • Funds, property, and other assets are safeguarded against loss from unauthorized use of disposition. Effect By allowing students to sign on to the program, but then to not follow up with those students at a high rate, program participation was not as high as it could have been. Cause Recordkeeping of these documents appears to have not been properly maintained. The program experienced challenges during fiscal year 2023 with the loss of two advisors during the year.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-004 (2022-004) GEAR UP–ELIGIBILITY (ROSWELL CAMPUS) (Significant Deficiency, Other Non-compliance) – Repeated and Modified Federal Program information: Title: Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP) Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.334 Award Year: 2023 Questioned Costs: None Condition During our testing of the GEAR UP program at ENMU-Roswell for internal control requirements for eligibility, for six of the 40 students tested, these students had signed on to the program, but there was no subsequent record of any allowable activities being performed. This is an improvement over the prior year. In the prior year, there were 15 out of 40 students tested that had no subsequent record of any allowable activities being performed. Criteria A system of internal control needs to provide reasonable assurance that objectives of internal control over compliance requirements relating to compliance with federal statutes, regulations, and the terms and conditions of Federal awards will be achieved. Part 6 of the Compliance Supplement states that the objectives of internal control over the compliance requirements for federal awards (2 CFR 200.62) are as follows: • Transactions are properly recorded and accounted for in order to (a) permit the preparation of reliable financial statements and federal reports, (b) maintain accountability over assets, and (c) demonstrate compliance with federal statutes, regulations, and the terms and conditions of the federal award. • Transactions are executed in compliance with (a) federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program, and (b) any other federal statutes and regulations identified in the Compliance Supplement. • Funds, property, and other assets are safeguarded against loss from unauthorized use of disposition. Effect By allowing students to sign on to the program, but then to not follow up with those students at a high rate, program participation was not as high as it could have been. Cause Recordkeeping of these documents appears to have not been properly maintained. The program experienced challenges during fiscal year 2023 with the loss of two advisors during the year.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.

2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) 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 in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.