Finding 2023-002: Incorrect Pell Grants Compliance Requirement: Eligibility (E.) Criteria: The amount of a student’s Federal Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year (34 CFR 690.62). Condition: We tested sixty-four files, fifty-three of which were Pell Grant recipients, and six students received Pell grants in excess of their allowed amounts and eight students did not receive the full amount of their allowed Pell grants. The students were eligible for $17,880, but received $16,738. We consider this finding to be a significant deficiency and is a repeat finding shown in Section IV of this report as prior year Finding 2022-003. Cause: The condition was caused by using an incorrect number of credits while calculating the Pell Grants for eleven students, by using an incorrect Pell per table for two students and by not packaging up to 600% Pell Lifetime Eligibility Used (LEU) for one student. Effect: The result is the students received ineligible Pell monies. Question Costs: $0 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $3,097 to the Department of Education, credit $4,239 to the students' accounts and increase controls over Pell Grants. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-004: Untimely and Unpaid Credit Balances While Participating under the Zone Alternative and the Heightened Cash Monitoring Payment Method. Compliance Requirement: Eligibility (E.) Criteria: Under the heightened cash monitoring payment method, an institution must credit a student’s ledger account for the amount of Title IV, HEA program funds that the student or parent is eligible to receive, and pay the amount of any credit balance due before the institution submits a request for funds (34 CFR 668.162(d)). Condition: We tested sixty-four files and found unpaid and untimely credit balances for ten students. We consider this finding to be a material weakness and is a repeat finding shown in Section IV of this report as prior year Finding 2022-009. Cause: The condition was caused by a breakdown in controls over paying credit balances prior to requesting funds. Effect: As a result, the Institution paid $7,904 of late credit balances and still owes $2,740 of unpaid credit balances. Question Costs: $10,644 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over the payment of credit balances. We are qualifying our opinion over this attribute as the conditions of Heightened Cash Payment Monitoring 1 have not been adhered to for the audit period. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-005: Incorrect Refund Calculations Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds Criteria: An institution must use the Return to Title IV refund calculation (34 CFR 668.22). Condition: We tested thirty-two drop students and found four incorrect refund calculations. We consider this finding to be a significant deficiency and is a repeat finding shown in Section IV of this report as prior year Finding 2022-006. Cause: The condition was caused by using incorrect charges in Step 5 of the Return to Title IV refund calculations. Effect: The result is the Institution refunded incorrect amounts to the Department of Education. Question Costs: $953 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $953 to the Department of Education, credit $3,569 to the students' accounts and increase controls over refunds. There is no liablity for the remaining $1,556, as this was due to overrefunding loans. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-006: Late Refunds Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds Criteria: The Department of Education requires that all refunds be made within 45 days of a student’s withdrawal (34 CFR 668.22, 685.306). Condition: We tested thirty-two drop students in our sample and noted three late refunds. We consider this finding to be an instance of non-compliance and is a repeat finding shown in Section IV of this report as prior year Finding 2022-005. Cause: The condition was caused by oversights in the financial aid department. Effect: The result is the Institution retained funds which should have been returned to the Department of Education. Question Costs: $4,077 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over refunds. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-007: Refunds made in Improper Sequence Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds Criteria: Refunds made for withdrawn students must be returned in the sequence described in 34 CFR 668.22. Condition: We tested thirty-two drop students and and noted three refunds which were not refunded in the proper sequence. We consider this finding to be an instance of non-compliance. Cause: The condition was caused by applying the percentage of aid due back to all fund sources and not in the proper sequence described in 34 CFR 668.22. Effect: The result is the Institution refunded incorrect amounts to the Department of Education. Question Costs: $2,811 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $2,811 to the Department of Education, credit $2,563 to the students' accounts and increase controls over refunds. There is no liablity for the remaining $248, as this was due to overrefunding loans. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-008: Untimely Enrollment Status Reporting Compliance Requirement: Reporting (L.) Criteria: Institutions are required to provide enrollment update responses to the Enrollment Reporting Roster File within fifteen days of receipt (34 CFR 685.309). Condition: The Institution did not provide enrollment update responses in a timely manner for May 2023. We consider this finding to be a significant deficiency. Cause: The condition was caused by an oversight in the financial aid department. Effect: The result is the Department of Education was not made aware of the changes in student statuses in a timely manner. Question Costs: $0 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over enrollment reporting. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-003: Overaward Federal Direct loans Compliance Requirement: Eligibility (E.) Criteria: A first year student can receive up to $3,500 in subsidized loans and $6,000 in unsubsidized loans in one academic year (34 CFR 685.203). Condition: We tested sixty-four files, fifty-five of which were Federal Direct Loan recipients, and two students were overawarded Federal Direct loans. We consider this finding to be an instance of non-compliance and is a repeat finding shown in Section IV of this report as prior year Finding 2022-004. Cause: The condition was caused by using an incorrect number of credits while calculating the remainder of the programs, which was less than an academic year in length. Effect: The result is the students received ineligible loan proceeds. Question Costs: $1,056 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $1,056 to the Department of Education and increase controls over Direct Loans. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-004: Untimely and Unpaid Credit Balances While Participating under the Zone Alternative and the Heightened Cash Monitoring Payment Method. Compliance Requirement: Eligibility (E.) Criteria: Under the heightened cash monitoring payment method, an institution must credit a student’s ledger account for the amount of Title IV, HEA program funds that the student or parent is eligible to receive, and pay the amount of any credit balance due before the institution submits a request for funds (34 CFR 668.162(d)). Condition: We tested sixty-four files and found unpaid and untimely credit balances for ten students. We consider this finding to be a material weakness and is a repeat finding shown in Section IV of this report as prior year Finding 2022-009. Cause: The condition was caused by a breakdown in controls over paying credit balances prior to requesting funds. Effect: As a result, the Institution paid $7,904 of late credit balances and still owes $2,740 of unpaid credit balances. Question Costs: $10,644 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over the payment of credit balances. We are qualifying our opinion over this attribute as the conditions of Heightened Cash Payment Monitoring 1 have not been adhered to for the audit period. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-005: Incorrect Refund Calculations Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds Criteria: An institution must use the Return to Title IV refund calculation (34 CFR 668.22). Condition: We tested thirty-two drop students and found four incorrect refund calculations. We consider this finding to be a significant deficiency and is a repeat finding shown in Section IV of this report as prior year Finding 2022-006. Cause: The condition was caused by using incorrect charges in Step 5 of the Return to Title IV refund calculations. Effect: The result is the Institution refunded incorrect amounts to the Department of Education. Question Costs: $953 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $953 to the Department of Education, credit $3,569 to the students' accounts and increase controls over refunds. There is no liablity for the remaining $1,556, as this was due to overrefunding loans. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-006: Late Refunds Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds Criteria: The Department of Education requires that all refunds be made within 45 days of a student’s withdrawal (34 CFR 668.22, 685.306). Condition: We tested thirty-two drop students in our sample and noted three late refunds. We consider this finding to be an instance of non-compliance and is a repeat finding shown in Section IV of this report as prior year Finding 2022-005. Cause: The condition was caused by oversights in the financial aid department. Effect: The result is the Institution retained funds which should have been returned to the Department of Education. Question Costs: $4,077 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over refunds. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-007: Refunds made in Improper Sequence Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds Criteria: Refunds made for withdrawn students must be returned in the sequence described in 34 CFR 668.22. Condition: We tested thirty-two drop students and and noted three refunds which were not refunded in the proper sequence. We consider this finding to be an instance of non-compliance. Cause: The condition was caused by applying the percentage of aid due back to all fund sources and not in the proper sequence described in 34 CFR 668.22. Effect: The result is the Institution refunded incorrect amounts to the Department of Education. Question Costs: $2,811 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $2,811 to the Department of Education, credit $2,563 to the students' accounts and increase controls over refunds. There is no liablity for the remaining $248, as this was due to overrefunding loans. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-008: Untimely Enrollment Status Reporting Compliance Requirement: Reporting (L.) Criteria: Institutions are required to provide enrollment update responses to the Enrollment Reporting Roster File within fifteen days of receipt (34 CFR 685.309). Condition: The Institution did not provide enrollment update responses in a timely manner for May 2023. We consider this finding to be a significant deficiency. Cause: The condition was caused by an oversight in the financial aid department. Effect: The result is the Department of Education was not made aware of the changes in student statuses in a timely manner. Question Costs: $0 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over enrollment reporting. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-002: Incorrect Pell Grants Compliance Requirement: Eligibility (E.) Criteria: The amount of a student’s Federal Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year (34 CFR 690.62). Condition: We tested sixty-four files, fifty-three of which were Pell Grant recipients, and six students received Pell grants in excess of their allowed amounts and eight students did not receive the full amount of their allowed Pell grants. The students were eligible for $17,880, but received $16,738. We consider this finding to be a significant deficiency and is a repeat finding shown in Section IV of this report as prior year Finding 2022-003. Cause: The condition was caused by using an incorrect number of credits while calculating the Pell Grants for eleven students, by using an incorrect Pell per table for two students and by not packaging up to 600% Pell Lifetime Eligibility Used (LEU) for one student. Effect: The result is the students received ineligible Pell monies. Question Costs: $0 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $3,097 to the Department of Education, credit $4,239 to the students' accounts and increase controls over Pell Grants. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-004: Untimely and Unpaid Credit Balances While Participating under the Zone Alternative and the Heightened Cash Monitoring Payment Method. Compliance Requirement: Eligibility (E.) Criteria: Under the heightened cash monitoring payment method, an institution must credit a student’s ledger account for the amount of Title IV, HEA program funds that the student or parent is eligible to receive, and pay the amount of any credit balance due before the institution submits a request for funds (34 CFR 668.162(d)). Condition: We tested sixty-four files and found unpaid and untimely credit balances for ten students. We consider this finding to be a material weakness and is a repeat finding shown in Section IV of this report as prior year Finding 2022-009. Cause: The condition was caused by a breakdown in controls over paying credit balances prior to requesting funds. Effect: As a result, the Institution paid $7,904 of late credit balances and still owes $2,740 of unpaid credit balances. Question Costs: $10,644 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over the payment of credit balances. We are qualifying our opinion over this attribute as the conditions of Heightened Cash Payment Monitoring 1 have not been adhered to for the audit period. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-005: Incorrect Refund Calculations Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds Criteria: An institution must use the Return to Title IV refund calculation (34 CFR 668.22). Condition: We tested thirty-two drop students and found four incorrect refund calculations. We consider this finding to be a significant deficiency and is a repeat finding shown in Section IV of this report as prior year Finding 2022-006. Cause: The condition was caused by using incorrect charges in Step 5 of the Return to Title IV refund calculations. Effect: The result is the Institution refunded incorrect amounts to the Department of Education. Question Costs: $953 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $953 to the Department of Education, credit $3,569 to the students' accounts and increase controls over refunds. There is no liablity for the remaining $1,556, as this was due to overrefunding loans. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-006: Late Refunds Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds Criteria: The Department of Education requires that all refunds be made within 45 days of a student’s withdrawal (34 CFR 668.22, 685.306). Condition: We tested thirty-two drop students in our sample and noted three late refunds. We consider this finding to be an instance of non-compliance and is a repeat finding shown in Section IV of this report as prior year Finding 2022-005. Cause: The condition was caused by oversights in the financial aid department. Effect: The result is the Institution retained funds which should have been returned to the Department of Education. Question Costs: $4,077 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over refunds. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-007: Refunds made in Improper Sequence Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds Criteria: Refunds made for withdrawn students must be returned in the sequence described in 34 CFR 668.22. Condition: We tested thirty-two drop students and and noted three refunds which were not refunded in the proper sequence. We consider this finding to be an instance of non-compliance. Cause: The condition was caused by applying the percentage of aid due back to all fund sources and not in the proper sequence described in 34 CFR 668.22. Effect: The result is the Institution refunded incorrect amounts to the Department of Education. Question Costs: $2,811 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $2,811 to the Department of Education, credit $2,563 to the students' accounts and increase controls over refunds. There is no liablity for the remaining $248, as this was due to overrefunding loans. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-008: Untimely Enrollment Status Reporting Compliance Requirement: Reporting (L.) Criteria: Institutions are required to provide enrollment update responses to the Enrollment Reporting Roster File within fifteen days of receipt (34 CFR 685.309). Condition: The Institution did not provide enrollment update responses in a timely manner for May 2023. We consider this finding to be a significant deficiency. Cause: The condition was caused by an oversight in the financial aid department. Effect: The result is the Department of Education was not made aware of the changes in student statuses in a timely manner. Question Costs: $0 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over enrollment reporting. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-003: Overaward Federal Direct loans Compliance Requirement: Eligibility (E.) Criteria: A first year student can receive up to $3,500 in subsidized loans and $6,000 in unsubsidized loans in one academic year (34 CFR 685.203). Condition: We tested sixty-four files, fifty-five of which were Federal Direct Loan recipients, and two students were overawarded Federal Direct loans. We consider this finding to be an instance of non-compliance and is a repeat finding shown in Section IV of this report as prior year Finding 2022-004. Cause: The condition was caused by using an incorrect number of credits while calculating the remainder of the programs, which was less than an academic year in length. Effect: The result is the students received ineligible loan proceeds. Question Costs: $1,056 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $1,056 to the Department of Education and increase controls over Direct Loans. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-004: Untimely and Unpaid Credit Balances While Participating under the Zone Alternative and the Heightened Cash Monitoring Payment Method. Compliance Requirement: Eligibility (E.) Criteria: Under the heightened cash monitoring payment method, an institution must credit a student’s ledger account for the amount of Title IV, HEA program funds that the student or parent is eligible to receive, and pay the amount of any credit balance due before the institution submits a request for funds (34 CFR 668.162(d)). Condition: We tested sixty-four files and found unpaid and untimely credit balances for ten students. We consider this finding to be a material weakness and is a repeat finding shown in Section IV of this report as prior year Finding 2022-009. Cause: The condition was caused by a breakdown in controls over paying credit balances prior to requesting funds. Effect: As a result, the Institution paid $7,904 of late credit balances and still owes $2,740 of unpaid credit balances. Question Costs: $10,644 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over the payment of credit balances. We are qualifying our opinion over this attribute as the conditions of Heightened Cash Payment Monitoring 1 have not been adhered to for the audit period. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-005: Incorrect Refund Calculations Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds Criteria: An institution must use the Return to Title IV refund calculation (34 CFR 668.22). Condition: We tested thirty-two drop students and found four incorrect refund calculations. We consider this finding to be a significant deficiency and is a repeat finding shown in Section IV of this report as prior year Finding 2022-006. Cause: The condition was caused by using incorrect charges in Step 5 of the Return to Title IV refund calculations. Effect: The result is the Institution refunded incorrect amounts to the Department of Education. Question Costs: $953 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $953 to the Department of Education, credit $3,569 to the students' accounts and increase controls over refunds. There is no liablity for the remaining $1,556, as this was due to overrefunding loans. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-006: Late Refunds Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds Criteria: The Department of Education requires that all refunds be made within 45 days of a student’s withdrawal (34 CFR 668.22, 685.306). Condition: We tested thirty-two drop students in our sample and noted three late refunds. We consider this finding to be an instance of non-compliance and is a repeat finding shown in Section IV of this report as prior year Finding 2022-005. Cause: The condition was caused by oversights in the financial aid department. Effect: The result is the Institution retained funds which should have been returned to the Department of Education. Question Costs: $4,077 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over refunds. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-007: Refunds made in Improper Sequence Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds Criteria: Refunds made for withdrawn students must be returned in the sequence described in 34 CFR 668.22. Condition: We tested thirty-two drop students and and noted three refunds which were not refunded in the proper sequence. We consider this finding to be an instance of non-compliance. Cause: The condition was caused by applying the percentage of aid due back to all fund sources and not in the proper sequence described in 34 CFR 668.22. Effect: The result is the Institution refunded incorrect amounts to the Department of Education. Question Costs: $2,811 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $2,811 to the Department of Education, credit $2,563 to the students' accounts and increase controls over refunds. There is no liablity for the remaining $248, as this was due to overrefunding loans. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2023-008: Untimely Enrollment Status Reporting Compliance Requirement: Reporting (L.) Criteria: Institutions are required to provide enrollment update responses to the Enrollment Reporting Roster File within fifteen days of receipt (34 CFR 685.309). Condition: The Institution did not provide enrollment update responses in a timely manner for May 2023. We consider this finding to be a significant deficiency. Cause: The condition was caused by an oversight in the financial aid department. Effect: The result is the Department of Education was not made aware of the changes in student statuses in a timely manner. Question Costs: $0 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over enrollment reporting. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.