Finding 1160239 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-10-09
Audit: 370626
Organization: Northwest University (WA)
Auditor: Clark Nuber Ps

AI Summary

  • Core Issue: There are significant deficiencies in internal controls regarding the timely return of Title IV funds, leading to delays beyond the required 45 days.
  • Impacted Requirements: Compliance with 34 CFR 668.22, which mandates returning Title IV funds promptly after a student withdrawal.
  • Recommended Follow-Up: Enhance training for staff involved in Title IV fund processes and review policies to strengthen controls for timely fund returns.

Finding Text

Significant deficiency in internal controls over compliance with Return of Title IV funds requirements. Federal Agency: U.S. Department of Education Program Title: Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Teacher Education Assistance for College and Higher Education Grants Assistance Listing Number: 84.268, 84.063, 84.379, 84.007, 84.033 Award Period: 2024-25 Criteria Per 34 CFR 668.22, an institution must return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew. Condition/Context for Evaluation For the population of students who received federal financial aid during the 2024-2025 fiscal year and for whom a Return of Title IV funds was required, we selected a sample of six students. We noted that for two of the six sampled students, funds were returned to ED more than 45 days after the date the University determined the student had withdrawn. For one selection, a Return of Title IV calculation was performed timely, but an administrative error caused the disbursement to be delayed eight months. For the second selection, the University was notified of withdrawal in early March 2025 and student was included in registrar’s withdrawal listing, but was missed in review by Student Financial Services until late April 2025. Effect or Potential Effect Both exceptions were the result of administrative errors with resulted in delayed return of Title IV funds to ED. Questioned Costs None. Repeat Finding Not applicable. Recommendation We recommend that the University further educate and train those involved in the reporting and disbursement of the return of Title IV funds. We also recommend that the University review their documented policies and procedures to ensure controls exist and are well documented to ensure funds are returned timely. Views of Responsible Officials Management concurs with the finding and has provided the accompanying corrective action plan

Corrective Action Plan

Auditors noted that for two of the six sampled students, funds were returned to ED more than 45 days after the date the University determined the student had withdrawn. For one selection, a Return of Title IV calculation was performed timely, but an administrative error caused the disbursement to be delayed eight months. For the second selection, the University was notified of withdrawal in early March 2025 and student was included in registrar’s withdrawal listing, but was missed in review by Student Financial Services until late April 2025. Contact Person(s): Vickie Rekov, VP Enrollment Services; Roger Wilson, Associate Director of Financial Aid, SFS; Ryan Porter, CFO and Bernie Rundquist, Controller Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: All employees in Student Financial Services and Accounting Office involved in the reporting, distribution, drawdown and return of federal funds have reviewed the criteria under 34 CFR 668.22 The two departments involved will be meeting in the month of September 2025 to review policies and procedures to ensure controls exist and are well documented to ensure funds are returned timely. In-charge personnel will gather training resources to educate those involved in the reporting, disbursement and return of Title IV Funds. Anticipated completion date: October 2025

Categories

Student Financial Aid Reporting Significant Deficiency

Other Findings in this Audit

  • 1160234 2025-001
    Material Weakness Repeat
  • 1160235 2025-002
    Material Weakness Repeat
  • 1160236 2025-002
    Material Weakness Repeat
  • 1160237 2025-002
    Material Weakness Repeat
  • 1160238 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $12.89M
84.063 Federal Pell Grant Program $2.65M
84.033 Federal Work-Study Program $131,545
84.007 Federal Supplemental Educational Opportunity Grants $131,135
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $4,713