FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.
FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in
Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn
during the year were selected and the student records were compared to the calculation of the return of
Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The
sample was not statistically valid.
The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of
San Diego did not return the funds within the required 45 days following the date of the University of San
Diego’s determination of withdrawal.
Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately
or timely return the required Title IV funds to the federal government.
Cause – For the exception identified, the Title IV funds were not returned within the required time frame
due to gaps in the lines of communication between one department in certain situations where there was
a change in status.
Repeat Finding – This is not a repeat finding.
Recommendation – We recommend the University of San Diego revise its process to ensure all changes
in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this
finding. This exception was due to Professional and Continuing Education (PCE) not being part of the
withdrawal information workflow. PCE has created an e-form which will be completed by them and
submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence.
Management believes these enhancements will be sufficient to prevent future errors.