Finding Text
FINDING 2024-004: UNPAID REFUND
FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION
PROGRAM NAME: FEDERAL PELL GRANT PROGRAM
ALN: 84.063
FEDERAL AWARD YEAR: 2023-2024
Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds
Criteria: Refunds, if necessary, must be calculated and made within 45 calendar days of the date the student
withdraws (34 CFR 668.22, 685.306).
Condition: We tested eighteen drop students and noted one unpaid refund. We consider this finding to be an
instance of non-compliance.
Cause: The condition was caused by issues transferring to a new student information system.
Effect: The result is the Institution is retaining monies which need to be returned to the Department of
Education.
Question Costs: $2,071
Statistical sampling was not used when making sample selections.
Recommendation: We recommend the Institution refund the $2,071 to the Department of Education and
increase controls over paying refunds.
Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is
included in the Corrective Action Plan.