Finding 1161101 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-10-21
Audit: 371097
Organization: Lenoir-Rhyne University (NC)
Auditor: BDO USA PC

AI Summary

  • Core Issue: The University failed to return credit balances to students within the required 14-day timeframe, violating federal regulations.
  • Impacted Requirements: Compliance with federal regulations regarding the timely return of credit balances for federal financial aid programs.
  • Recommended Follow-Up: Enhance procedures and monitoring to ensure timely refunds, including more frequent processing and cross-training of staff.

Finding Text

Federal Program Information: Student Financial Assistance Cluster: Federal Supplemental Education Opportunity Grants (Assistance Listing #84.007), Federal Work-Study Program (Assistance Listing #84.033), Federal Pell Grant Program (Assistance Listing #84.063), Federal Direct Loan Program (Assistance Listing #84.268) Criteria or Specific Requirement: N. Special Tests and Provisions –Return of Credit Balances: Federal Regulations require credit balances to returned to students within 14 days of the credit being created on the students account. Condition: The University did not return credit balances to students within the required timeframe. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with federal regulations regarding the timing of return of credit balances. Questioned Costs: None. Context: Based on a sample of 40 students, 2 students selected had a credit balance that was not returned within the 14-day period. Subsequent to the 14-day period, the credit balances were returned to the students. Identification of Repeat Finding: This is a repeat of prior year finding 2024-002. Recommendation: We recommend that the University enhance its procedures to ensure timely return of credit balances to students. Views of Responsible Officials: The University experienced significant turnover of staff in the Business Office, particularly in Student Accounts, during summer 2024 through fall 2024. The University recognizes that there needs to be better checks and balances in place to ensure all credit balances triggered by federal aid are properly refunded to students within the 14-day required period. Director of Student Accounts will more frequently post financial aid awards on student accounts, once a week at a minimum. The Business Office will monitor all refunds and process them twice weekly, with two different staff members cross-trained so that a week is never missed. The AVP of Business and Finance will review the status of all credit balances on Student accounts’ on a weekly basis throughout the year to ensure timely reimbursement. This was identified in the prior year audit, but unfortunately not fixed until well into the 2025 fiscal year.

Corrective Action Plan

Name of Responsible Individual: Alex Putzer, AVP of Business and Finance Condition: The University did not return credit balances to students within the required timeframe. Corrective Action Plan: The University experienced significant turnover of staff in the Business Office, particularly in Student Accounts, during summer 2024 through fall 2024. The University recognizes that there needs to be better checks and balances in place to ensure all credit balances triggered by federal aid are properly refunded to students within the 14-day required period. Director of Student Accounts will more frequently post financial aid awards on student accounts, once a week at a minimum. The Business Office will monitor all refunds and process them twice weekly, with two different staff members cross-trained so that a week is never missed. The AVP of Business and Finance will review the status of all credit balances on Student accounts’ on a weekly basis throughout the year to ensure timely reimbursement. This was identified in the prior year audit, but unfortunately not fixed until well into the 2025 fiscal year. Anticipated Completion Date: May 31, 2025

Categories

Student Financial Aid Special Tests & Provisions Cash Management

Other Findings in this Audit

  • 1161094 2025-001
    Material Weakness Repeat
  • 1161095 2025-001
    Material Weakness Repeat
  • 1161096 2025-001
    Material Weakness Repeat
  • 1161097 2025-001
    Material Weakness Repeat
  • 1161098 2025-002
    Material Weakness Repeat
  • 1161099 2025-002
    Material Weakness Repeat
  • 1161100 2025-002
    Material Weakness Repeat
  • 1161102 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $17.99M
84.063 FEDERAL PELL GRANT PROGRAM $3.85M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $146,429
84.033 FEDERAL WORK-STUDY PROGRAM $122,039