FAC Explorer

Finding 1098483 (2024-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-02-05
Audit: 341282
Organization: Maine Community College System (ME)
Auditor: Berry Dunn McNeil & Parker LLC

AI Summary

  • Core Issue: Incorrect R2T4 calculations at two colleges included scheduled breaks, leading to inaccurate refund amounts.
  • Impacted Requirements: Compliance with 34 CFR section 668.22(f)(2)(i) regarding the exclusion of breaks from total days in payment periods.
  • Recommended Follow-Up: Implement a review process for refund calculations by management to ensure accuracy and proper documentation.

Finding Text

Finding 2024-002 Program Affected Assistance Listing - 84.007, 84.033, 84.063, 84.268 Department of Education - Direct Award Student Financial Aid Cluster Award Year July 1, 2023 through June 30, 2024 Criteria Per 34 CFR section 668.22(f)(2)(i), the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period. Condition and Context During testing of returns of Title IV funds (R2T4), we noted the following: • At Southern Maine Community College (SMCC), we noted the original R2T4 calculation for the fall 2023 semester was calculated to include the Thanksgiving break as part of the total days count. As the Thanksgiving break was 5 calendar days, it should have been excluded. As a result, 11 students selected for SMCC R2T4 testing needed to be recalculated resulting in an additional $193 needing to be returned. • At Kennebec Valley Community College (KVCC), we noted the original R2T4 calculation for the fall 2023 semester was calculated to include the Thanksgiving break as part of the total days count. As the Thanksgiving break was 5 calendar days, it should have been excluded. One student selected did not have the proper number of days excluded from their calculation resulting in $16 needing to be returned. • At KVCC, we noted the original R2T4 calculation for the spring 2024 semester was calculated to not include the preceding weekend days for spring break as part of the total days count. As a result, total days were originally calculated as two days higher than it should have been. Three students selected for KVCC R2T4 testing needed to be recalculated resulting in an additional $19 needing to be returned. Cause and Effect The conditions identified were caused by a misunderstanding of the required number of days in a break that are included or excluded from the total semester days when performed a R2T4 calculation. Recommendation We recommend the System implement a process in which all refund calculations are reviewed by the appropriate level of management to ensure the appropriate number of days are considered in the R2T4 calculations. This review should be documented. Identification as a Repeat Finding, if Applicable Not applicable. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding. See attached Corrective Action Plan.

Categories

Student Financial Aid

Other Findings in this Audit

  • 522015 2024-002
    Significant Deficiency
  • 522016 2024-002
    Significant Deficiency
  • 522017 2024-002
    Significant Deficiency
  • 522018 2024-002
    Significant Deficiency
  • 522019 2024-002
    Significant Deficiency
  • 522020 2024-002
    Significant Deficiency
  • 522021 2024-002
    Significant Deficiency
  • 522022 2024-002
    Significant Deficiency
  • 522023 2024-002
    Significant Deficiency
  • 522024 2024-002
    Significant Deficiency
  • 522025 2024-002
    Significant Deficiency
  • 522026 2024-002
    Significant Deficiency
  • 522027 2024-002
    Significant Deficiency
  • 522028 2024-002
    Significant Deficiency
  • 522029 2024-002
    Significant Deficiency
  • 522030 2024-002
    Significant Deficiency
  • 522031 2024-002
    Significant Deficiency
  • 522032 2024-002
    Significant Deficiency
  • 522033 2024-002
    Significant Deficiency
  • 522034 2024-002
    Significant Deficiency
  • 522035 2024-002
    Significant Deficiency
  • 522036 2024-002
    Significant Deficiency
  • 522037 2024-002
    Significant Deficiency
  • 522038 2024-002
    Significant Deficiency
  • 522039 2024-002
    Significant Deficiency
  • 522040 2024-002
    Significant Deficiency
  • 522041 2024-002
    Significant Deficiency
  • 522042 2024-002
    Significant Deficiency
  • 522043 2024-002
    Significant Deficiency
  • 522044 2024-002
    Significant Deficiency
  • 522045 2024-002
    Significant Deficiency
  • 522046 2024-002
    Significant Deficiency
  • 1098457 2024-002
    Significant Deficiency
  • 1098458 2024-002
    Significant Deficiency
  • 1098459 2024-002
    Significant Deficiency
  • 1098460 2024-002
    Significant Deficiency
  • 1098461 2024-002
    Significant Deficiency
  • 1098462 2024-002
    Significant Deficiency
  • 1098463 2024-002
    Significant Deficiency
  • 1098464 2024-002
    Significant Deficiency
  • 1098465 2024-002
    Significant Deficiency
  • 1098466 2024-002
    Significant Deficiency
  • 1098467 2024-002
    Significant Deficiency
  • 1098468 2024-002
    Significant Deficiency
  • 1098469 2024-002
    Significant Deficiency
  • 1098470 2024-002
    Significant Deficiency
  • 1098471 2024-002
    Significant Deficiency
  • 1098472 2024-002
    Significant Deficiency
  • 1098473 2024-002
    Significant Deficiency
  • 1098474 2024-002
    Significant Deficiency
  • 1098475 2024-002
    Significant Deficiency
  • 1098476 2024-002
    Significant Deficiency
  • 1098477 2024-002
    Significant Deficiency
  • 1098478 2024-002
    Significant Deficiency
  • 1098479 2024-002
    Significant Deficiency
  • 1098480 2024-002
    Significant Deficiency
  • 1098481 2024-002
    Significant Deficiency
  • 1098482 2024-002
    Significant Deficiency
  • 1098484 2024-002
    Significant Deficiency
  • 1098485 2024-002
    Significant Deficiency
  • 1098486 2024-002
    Significant Deficiency
  • 1098487 2024-002
    Significant Deficiency
  • 1098488 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $9.60M
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $2.42M
84.425P Education Stabilization Fund $877,239
84.268 Federal Direct Student Loans $518,812
21.027 Coronavirus State and Local Fiscal Recovery Funds $334,229
84.042 Trio Student Support Services $297,557
84.048 Career and Technical Education -- Basic Grants to States $159,880
84.007 Federal Supplemental Educational Opportunity Grants $144,986
84.033 Federal Work-Study Program $140,011
84.425F Education Stabilization Fund $129,883
84.425T Education Stabilization Fund $124,813
17.289 Community Project Funding/congressionally Directed Spending $105,490
84.335A Child Care Access Means Parents in School $94,679
84.031A Higher Education Institutional Aid $76,188
14.288 Community Development Block Grants $66,098
84.425C Education Stabilization Fund $58,738
97.044 Assistance to Firefighters Grant $49,294
59.059 Congressional Grants $47,723
84.425M Education Stabilization Fund $31,984
17.285 Registered Apprenticeship $30,000
10.310 Agriculture and Food Research Initiative (afri) $24,459
93.859 Biomedical Research and Research Training $23,539
11.611 Manufacturing Extension Partnership $15,000
43.008 Office of Stem Engagement (ostem) $14,137
84.116Z Fund for the Improvement of Postsecondary Education $11,167
47.076 Stem Education (formerly Education and Human Resources) $10,652
47.083 Integrative Activities $5,276
81.086 Conservation Research and Development $1,369