Finding 1164276 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2025
Accepted
2025-12-09

AI Summary

  • Core Issue: R2T4 calculations were inaccurate and not completed on time, leading to unreturned federal funds.
  • Impacted Requirements: Non-compliance with 34 CFR 668.22 regarding timely return of Title IV funds.
  • Recommended Follow-Up: Ensure proper monitoring and verification of R2T4 returns by knowledgeable staff, especially for modular programs.

Finding Text

Inaccurate and Untimely Return of Title IV Funds (R2T4) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Direct Student Loan Program, 84.063 Federal Pell Grants Federal Award Identification #: 2024-2025 Financial Aid Year Condition: R2T4's were not always completed accurately or timely Criteria: 34 CFR 668.22 Questioned Costs: $3,173 Context: Out of 9 withdrawals tested, 1 R2T4 was a modular withdrawal and was not properly calculated based on the 49% exemption rules, resulting in $512 Subsidized and $1,980 Unsubsidized Federal Direct Loans (FDL) not being returned. 1 out of 9 withdrawals tested had $681 of Pell funds returned late. Funds were returned during the audit. Cause: The application of the 49% exemption rule was misapplied due to a misinterpretation of the regulations. The process will be fixed moving forward. The late return was missed in the R2T4 process as the calculation was completed timely and correctly, but the return did not occur until the audit. Effect: Federal funding was not returned timely and unearned funds were not made within 45 days after the date of determination. Identification as repeat finding, if applicable: 2024-001 Recommendation: We recommend that all returns be properly monitored and verified as completed by an individual with appropriate knowledge. We also recommend that R2T4 calculations, especially for those students in modular programs, be reviewed by an individual with appropriate knowledge. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

2025-001 Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The current process for completing the Return of Title IV aid is to have the Title IV counselor review and complete the calculation. Then send it to the Director of Financial aid for final review. We have implemented an internal control as of 09/01/2025, that at the close of every month the Office of Financial Aid verifies with registrar’s office that we have been notified of all withdrawn students to ensure that the process has been completed within the 45 days. The misunderstanding with the 49% exemption has been clearly understood, and proper execution of that rule will be implemented. Person Responsible for Corrective Action Plan: Kenneth Piester, Director of Financial Aid Anticipated Date of Completion: 09/01/2025

Categories

Questioned Costs Student Financial Aid

Other Findings in this Audit

  • 1164275 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $7.57M
84.063 FEDERAL PELL GRANT PROGRAM $3.16M
84.033 FEDERAL WORK-STUDY PROGRAM $120,000
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $78,965