Audit 331080

FY End
2024-06-30
Total Expended
$6.27M
Findings
16
Programs
13
Year: 2024 Accepted: 2024-12-05

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
513111 2024-001 Significant Deficiency - E
513112 2024-001 Significant Deficiency - E
513113 2024-001 Significant Deficiency - E
513114 2024-001 Significant Deficiency - E
513115 2024-002 Significant Deficiency - N
513116 2024-002 Significant Deficiency - N
513117 2024-002 Significant Deficiency - N
513118 2024-002 Significant Deficiency - N
1089553 2024-001 Significant Deficiency - E
1089554 2024-001 Significant Deficiency - E
1089555 2024-001 Significant Deficiency - E
1089556 2024-001 Significant Deficiency - E
1089557 2024-002 Significant Deficiency - N
1089558 2024-002 Significant Deficiency - N
1089559 2024-002 Significant Deficiency - N
1089560 2024-002 Significant Deficiency - N

Contacts

Name Title Type
YG1WE9HVP8B7 Dennis Zeh Auditee
7244803361 Elizabeth E. Krisher Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The College has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the Community College of Beaver County (College) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position or changes in net position of the College.
Title: Student Financial Assistance Loan Programs Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The College has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. During the year ended June 30, 2024, the College processed $2,728,572 of new loans under the Federal Direct Student Loans Program. New loans made during the fiscal year relating to these programs are considered current year expenditures in the Schedule. Since these programs are administered by outside financial institutions, Federal Direct Student Loans are not reflected within the financial statements of the College, as revenue and their subsequent expense. Funds are received by the College and recorded as payables until disbursed.

Finding Details

Finding 2024-001: Student Financial Assistance Cluster - Student Eligibility Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.165 (a), before an institution disburses title IV program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV program and how and when those funds will be disbursed. Additionally, when Direct Loans are being credited to a student's account, the institution must notify the student, or parent, in writing of the date and amount of disbursement, as well as the timing and process by which a parent may cancel the loan. The notification process is often completed by either an award letter or college financing plan. Controls were not in place to ensure College financing plans were emailed to all required students and/or parents. Condition: The College notifies students of Title IV Funds by emailing a College Financing Plan to the student and/or parent. The College's manual process to identify students who should be notified of Title IV funding did not identify three students out of forty tested that should have received a College Financing Plan. Cause: The College's process to notify students and/or parents, involves a manual process to identify those who should receive a college financing plan. College financing plans are distributed via email to the student and/or parent. The College does not have a system in place to verify that everyone who received Title IV funding received a College Financing Plan. Effect: The College did not provide notification via a College Financing Plan of Title IV funding to three of its students as required and potentially could have additional students that did not receive proper notification. Repeat Finding: This is not a repeat finding. Questioned costs: None Recommendation: We recommend that the College implement additional procedures to ensure all students receive notification of Title IV funding as required under 34 CFR 668.165 (a). View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-001: Student Financial Assistance Cluster - Student Eligibility Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.165 (a), before an institution disburses title IV program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV program and how and when those funds will be disbursed. Additionally, when Direct Loans are being credited to a student's account, the institution must notify the student, or parent, in writing of the date and amount of disbursement, as well as the timing and process by which a parent may cancel the loan. The notification process is often completed by either an award letter or college financing plan. Controls were not in place to ensure College financing plans were emailed to all required students and/or parents. Condition: The College notifies students of Title IV Funds by emailing a College Financing Plan to the student and/or parent. The College's manual process to identify students who should be notified of Title IV funding did not identify three students out of forty tested that should have received a College Financing Plan. Cause: The College's process to notify students and/or parents, involves a manual process to identify those who should receive a college financing plan. College financing plans are distributed via email to the student and/or parent. The College does not have a system in place to verify that everyone who received Title IV funding received a College Financing Plan. Effect: The College did not provide notification via a College Financing Plan of Title IV funding to three of its students as required and potentially could have additional students that did not receive proper notification. Repeat Finding: This is not a repeat finding. Questioned costs: None Recommendation: We recommend that the College implement additional procedures to ensure all students receive notification of Title IV funding as required under 34 CFR 668.165 (a). View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-001: Student Financial Assistance Cluster - Student Eligibility Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.165 (a), before an institution disburses title IV program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV program and how and when those funds will be disbursed. Additionally, when Direct Loans are being credited to a student's account, the institution must notify the student, or parent, in writing of the date and amount of disbursement, as well as the timing and process by which a parent may cancel the loan. The notification process is often completed by either an award letter or college financing plan. Controls were not in place to ensure College financing plans were emailed to all required students and/or parents. Condition: The College notifies students of Title IV Funds by emailing a College Financing Plan to the student and/or parent. The College's manual process to identify students who should be notified of Title IV funding did not identify three students out of forty tested that should have received a College Financing Plan. Cause: The College's process to notify students and/or parents, involves a manual process to identify those who should receive a college financing plan. College financing plans are distributed via email to the student and/or parent. The College does not have a system in place to verify that everyone who received Title IV funding received a College Financing Plan. Effect: The College did not provide notification via a College Financing Plan of Title IV funding to three of its students as required and potentially could have additional students that did not receive proper notification. Repeat Finding: This is not a repeat finding. Questioned costs: None Recommendation: We recommend that the College implement additional procedures to ensure all students receive notification of Title IV funding as required under 34 CFR 668.165 (a). View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-001: Student Financial Assistance Cluster - Student Eligibility Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.165 (a), before an institution disburses title IV program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV program and how and when those funds will be disbursed. Additionally, when Direct Loans are being credited to a student's account, the institution must notify the student, or parent, in writing of the date and amount of disbursement, as well as the timing and process by which a parent may cancel the loan. The notification process is often completed by either an award letter or college financing plan. Controls were not in place to ensure College financing plans were emailed to all required students and/or parents. Condition: The College notifies students of Title IV Funds by emailing a College Financing Plan to the student and/or parent. The College's manual process to identify students who should be notified of Title IV funding did not identify three students out of forty tested that should have received a College Financing Plan. Cause: The College's process to notify students and/or parents, involves a manual process to identify those who should receive a college financing plan. College financing plans are distributed via email to the student and/or parent. The College does not have a system in place to verify that everyone who received Title IV funding received a College Financing Plan. Effect: The College did not provide notification via a College Financing Plan of Title IV funding to three of its students as required and potentially could have additional students that did not receive proper notification. Repeat Finding: This is not a repeat finding. Questioned costs: None Recommendation: We recommend that the College implement additional procedures to ensure all students receive notification of Title IV funding as required under 34 CFR 668.165 (a). View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-002: Student Financial Assistance Cluster – Refunds of Title IV Funds – Special Tests & Provisions Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.221, 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 aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV program within 45 days of the date of withdrawal. Condition: We examined 12 students who had withdrawn from the institution during a payment period or period of enrollment in which the recipient began attendance to ensure that the calculation and return of Title IV funds was done in accordance with 34 CFR 668.221. We noted that for one student who officially withdrew as of July 1, 2024, the calculation related to the return of Title IV funds was not done until October 7, 2024 and the return of funds did not occur until October 16, 2024. Controls in place were not operating effectively to ensure calculations and return of Title IV funds were done in the required time frame as outlined in 34 CFR 668.221. Cause: The College's process to identify students whose withdrawal requires a calculation of the return of Title IV funds is a manual process. The College does not have a process in place to verify that all students are identified and that all calculations and return of funds were done timely. Effect: The College had 1 student whose calculation and return of Title IV funds was not completed within the required timeframe and potentially could have additional students whose calculation and return of Title IV funds was also not completed timely. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College follow procedures in place to ensure all students who have withdrawn and require a calculation and potential return of Title IV funds are identified timely so that return of Title IV funds may be completed as required. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-002: Student Financial Assistance Cluster – Refunds of Title IV Funds – Special Tests & Provisions Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.221, 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 aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV program within 45 days of the date of withdrawal. Condition: We examined 12 students who had withdrawn from the institution during a payment period or period of enrollment in which the recipient began attendance to ensure that the calculation and return of Title IV funds was done in accordance with 34 CFR 668.221. We noted that for one student who officially withdrew as of July 1, 2024, the calculation related to the return of Title IV funds was not done until October 7, 2024 and the return of funds did not occur until October 16, 2024. Controls in place were not operating effectively to ensure calculations and return of Title IV funds were done in the required time frame as outlined in 34 CFR 668.221. Cause: The College's process to identify students whose withdrawal requires a calculation of the return of Title IV funds is a manual process. The College does not have a process in place to verify that all students are identified and that all calculations and return of funds were done timely. Effect: The College had 1 student whose calculation and return of Title IV funds was not completed within the required timeframe and potentially could have additional students whose calculation and return of Title IV funds was also not completed timely. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College follow procedures in place to ensure all students who have withdrawn and require a calculation and potential return of Title IV funds are identified timely so that return of Title IV funds may be completed as required. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-002: Student Financial Assistance Cluster – Refunds of Title IV Funds – Special Tests & Provisions Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.221, 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 aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV program within 45 days of the date of withdrawal. Condition: We examined 12 students who had withdrawn from the institution during a payment period or period of enrollment in which the recipient began attendance to ensure that the calculation and return of Title IV funds was done in accordance with 34 CFR 668.221. We noted that for one student who officially withdrew as of July 1, 2024, the calculation related to the return of Title IV funds was not done until October 7, 2024 and the return of funds did not occur until October 16, 2024. Controls in place were not operating effectively to ensure calculations and return of Title IV funds were done in the required time frame as outlined in 34 CFR 668.221. Cause: The College's process to identify students whose withdrawal requires a calculation of the return of Title IV funds is a manual process. The College does not have a process in place to verify that all students are identified and that all calculations and return of funds were done timely. Effect: The College had 1 student whose calculation and return of Title IV funds was not completed within the required timeframe and potentially could have additional students whose calculation and return of Title IV funds was also not completed timely. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College follow procedures in place to ensure all students who have withdrawn and require a calculation and potential return of Title IV funds are identified timely so that return of Title IV funds may be completed as required. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-002: Student Financial Assistance Cluster – Refunds of Title IV Funds – Special Tests & Provisions Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.221, 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 aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV program within 45 days of the date of withdrawal. Condition: We examined 12 students who had withdrawn from the institution during a payment period or period of enrollment in which the recipient began attendance to ensure that the calculation and return of Title IV funds was done in accordance with 34 CFR 668.221. We noted that for one student who officially withdrew as of July 1, 2024, the calculation related to the return of Title IV funds was not done until October 7, 2024 and the return of funds did not occur until October 16, 2024. Controls in place were not operating effectively to ensure calculations and return of Title IV funds were done in the required time frame as outlined in 34 CFR 668.221. Cause: The College's process to identify students whose withdrawal requires a calculation of the return of Title IV funds is a manual process. The College does not have a process in place to verify that all students are identified and that all calculations and return of funds were done timely. Effect: The College had 1 student whose calculation and return of Title IV funds was not completed within the required timeframe and potentially could have additional students whose calculation and return of Title IV funds was also not completed timely. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College follow procedures in place to ensure all students who have withdrawn and require a calculation and potential return of Title IV funds are identified timely so that return of Title IV funds may be completed as required. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-001: Student Financial Assistance Cluster - Student Eligibility Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.165 (a), before an institution disburses title IV program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV program and how and when those funds will be disbursed. Additionally, when Direct Loans are being credited to a student's account, the institution must notify the student, or parent, in writing of the date and amount of disbursement, as well as the timing and process by which a parent may cancel the loan. The notification process is often completed by either an award letter or college financing plan. Controls were not in place to ensure College financing plans were emailed to all required students and/or parents. Condition: The College notifies students of Title IV Funds by emailing a College Financing Plan to the student and/or parent. The College's manual process to identify students who should be notified of Title IV funding did not identify three students out of forty tested that should have received a College Financing Plan. Cause: The College's process to notify students and/or parents, involves a manual process to identify those who should receive a college financing plan. College financing plans are distributed via email to the student and/or parent. The College does not have a system in place to verify that everyone who received Title IV funding received a College Financing Plan. Effect: The College did not provide notification via a College Financing Plan of Title IV funding to three of its students as required and potentially could have additional students that did not receive proper notification. Repeat Finding: This is not a repeat finding. Questioned costs: None Recommendation: We recommend that the College implement additional procedures to ensure all students receive notification of Title IV funding as required under 34 CFR 668.165 (a). View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-001: Student Financial Assistance Cluster - Student Eligibility Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.165 (a), before an institution disburses title IV program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV program and how and when those funds will be disbursed. Additionally, when Direct Loans are being credited to a student's account, the institution must notify the student, or parent, in writing of the date and amount of disbursement, as well as the timing and process by which a parent may cancel the loan. The notification process is often completed by either an award letter or college financing plan. Controls were not in place to ensure College financing plans were emailed to all required students and/or parents. Condition: The College notifies students of Title IV Funds by emailing a College Financing Plan to the student and/or parent. The College's manual process to identify students who should be notified of Title IV funding did not identify three students out of forty tested that should have received a College Financing Plan. Cause: The College's process to notify students and/or parents, involves a manual process to identify those who should receive a college financing plan. College financing plans are distributed via email to the student and/or parent. The College does not have a system in place to verify that everyone who received Title IV funding received a College Financing Plan. Effect: The College did not provide notification via a College Financing Plan of Title IV funding to three of its students as required and potentially could have additional students that did not receive proper notification. Repeat Finding: This is not a repeat finding. Questioned costs: None Recommendation: We recommend that the College implement additional procedures to ensure all students receive notification of Title IV funding as required under 34 CFR 668.165 (a). View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-001: Student Financial Assistance Cluster - Student Eligibility Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.165 (a), before an institution disburses title IV program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV program and how and when those funds will be disbursed. Additionally, when Direct Loans are being credited to a student's account, the institution must notify the student, or parent, in writing of the date and amount of disbursement, as well as the timing and process by which a parent may cancel the loan. The notification process is often completed by either an award letter or college financing plan. Controls were not in place to ensure College financing plans were emailed to all required students and/or parents. Condition: The College notifies students of Title IV Funds by emailing a College Financing Plan to the student and/or parent. The College's manual process to identify students who should be notified of Title IV funding did not identify three students out of forty tested that should have received a College Financing Plan. Cause: The College's process to notify students and/or parents, involves a manual process to identify those who should receive a college financing plan. College financing plans are distributed via email to the student and/or parent. The College does not have a system in place to verify that everyone who received Title IV funding received a College Financing Plan. Effect: The College did not provide notification via a College Financing Plan of Title IV funding to three of its students as required and potentially could have additional students that did not receive proper notification. Repeat Finding: This is not a repeat finding. Questioned costs: None Recommendation: We recommend that the College implement additional procedures to ensure all students receive notification of Title IV funding as required under 34 CFR 668.165 (a). View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-001: Student Financial Assistance Cluster - Student Eligibility Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.165 (a), before an institution disburses title IV program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV program and how and when those funds will be disbursed. Additionally, when Direct Loans are being credited to a student's account, the institution must notify the student, or parent, in writing of the date and amount of disbursement, as well as the timing and process by which a parent may cancel the loan. The notification process is often completed by either an award letter or college financing plan. Controls were not in place to ensure College financing plans were emailed to all required students and/or parents. Condition: The College notifies students of Title IV Funds by emailing a College Financing Plan to the student and/or parent. The College's manual process to identify students who should be notified of Title IV funding did not identify three students out of forty tested that should have received a College Financing Plan. Cause: The College's process to notify students and/or parents, involves a manual process to identify those who should receive a college financing plan. College financing plans are distributed via email to the student and/or parent. The College does not have a system in place to verify that everyone who received Title IV funding received a College Financing Plan. Effect: The College did not provide notification via a College Financing Plan of Title IV funding to three of its students as required and potentially could have additional students that did not receive proper notification. Repeat Finding: This is not a repeat finding. Questioned costs: None Recommendation: We recommend that the College implement additional procedures to ensure all students receive notification of Title IV funding as required under 34 CFR 668.165 (a). View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-002: Student Financial Assistance Cluster – Refunds of Title IV Funds – Special Tests & Provisions Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.221, 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 aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV program within 45 days of the date of withdrawal. Condition: We examined 12 students who had withdrawn from the institution during a payment period or period of enrollment in which the recipient began attendance to ensure that the calculation and return of Title IV funds was done in accordance with 34 CFR 668.221. We noted that for one student who officially withdrew as of July 1, 2024, the calculation related to the return of Title IV funds was not done until October 7, 2024 and the return of funds did not occur until October 16, 2024. Controls in place were not operating effectively to ensure calculations and return of Title IV funds were done in the required time frame as outlined in 34 CFR 668.221. Cause: The College's process to identify students whose withdrawal requires a calculation of the return of Title IV funds is a manual process. The College does not have a process in place to verify that all students are identified and that all calculations and return of funds were done timely. Effect: The College had 1 student whose calculation and return of Title IV funds was not completed within the required timeframe and potentially could have additional students whose calculation and return of Title IV funds was also not completed timely. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College follow procedures in place to ensure all students who have withdrawn and require a calculation and potential return of Title IV funds are identified timely so that return of Title IV funds may be completed as required. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-002: Student Financial Assistance Cluster – Refunds of Title IV Funds – Special Tests & Provisions Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.221, 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 aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV program within 45 days of the date of withdrawal. Condition: We examined 12 students who had withdrawn from the institution during a payment period or period of enrollment in which the recipient began attendance to ensure that the calculation and return of Title IV funds was done in accordance with 34 CFR 668.221. We noted that for one student who officially withdrew as of July 1, 2024, the calculation related to the return of Title IV funds was not done until October 7, 2024 and the return of funds did not occur until October 16, 2024. Controls in place were not operating effectively to ensure calculations and return of Title IV funds were done in the required time frame as outlined in 34 CFR 668.221. Cause: The College's process to identify students whose withdrawal requires a calculation of the return of Title IV funds is a manual process. The College does not have a process in place to verify that all students are identified and that all calculations and return of funds were done timely. Effect: The College had 1 student whose calculation and return of Title IV funds was not completed within the required timeframe and potentially could have additional students whose calculation and return of Title IV funds was also not completed timely. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College follow procedures in place to ensure all students who have withdrawn and require a calculation and potential return of Title IV funds are identified timely so that return of Title IV funds may be completed as required. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-002: Student Financial Assistance Cluster – Refunds of Title IV Funds – Special Tests & Provisions Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.221, 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 aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV program within 45 days of the date of withdrawal. Condition: We examined 12 students who had withdrawn from the institution during a payment period or period of enrollment in which the recipient began attendance to ensure that the calculation and return of Title IV funds was done in accordance with 34 CFR 668.221. We noted that for one student who officially withdrew as of July 1, 2024, the calculation related to the return of Title IV funds was not done until October 7, 2024 and the return of funds did not occur until October 16, 2024. Controls in place were not operating effectively to ensure calculations and return of Title IV funds were done in the required time frame as outlined in 34 CFR 668.221. Cause: The College's process to identify students whose withdrawal requires a calculation of the return of Title IV funds is a manual process. The College does not have a process in place to verify that all students are identified and that all calculations and return of funds were done timely. Effect: The College had 1 student whose calculation and return of Title IV funds was not completed within the required timeframe and potentially could have additional students whose calculation and return of Title IV funds was also not completed timely. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College follow procedures in place to ensure all students who have withdrawn and require a calculation and potential return of Title IV funds are identified timely so that return of Title IV funds may be completed as required. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2024-002: Student Financial Assistance Cluster – Refunds of Title IV Funds – Special Tests & Provisions Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.221, 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 aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV program within 45 days of the date of withdrawal. Condition: We examined 12 students who had withdrawn from the institution during a payment period or period of enrollment in which the recipient began attendance to ensure that the calculation and return of Title IV funds was done in accordance with 34 CFR 668.221. We noted that for one student who officially withdrew as of July 1, 2024, the calculation related to the return of Title IV funds was not done until October 7, 2024 and the return of funds did not occur until October 16, 2024. Controls in place were not operating effectively to ensure calculations and return of Title IV funds were done in the required time frame as outlined in 34 CFR 668.221. Cause: The College's process to identify students whose withdrawal requires a calculation of the return of Title IV funds is a manual process. The College does not have a process in place to verify that all students are identified and that all calculations and return of funds were done timely. Effect: The College had 1 student whose calculation and return of Title IV funds was not completed within the required timeframe and potentially could have additional students whose calculation and return of Title IV funds was also not completed timely. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College follow procedures in place to ensure all students who have withdrawn and require a calculation and potential return of Title IV funds are identified timely so that return of Title IV funds may be completed as required. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.