Finding 1166273 (2025-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-23

AI Summary

  • Core Issue: One student's unearned Title IV funds were not returned within the required 45 days after withdrawal.
  • Impacted Requirements: Compliance with 34 CFR 668.173 (b) regarding timely return of Title IV funds.
  • Recommended Follow-Up: The Student Financial Aid Office needs to establish a system for timely monitoring of withdrawals and ensure proper calculations for returning unearned aid.

Finding Text

Criteria: Per 34 CFR 668.173 (b), an institution returns unearned Title IV program funds timely if the funds are transferred later than 45 days after the institution determines that the student withdrew. Condition/context: Of the 13 students selected for testing, one student’s unearned aid was not returned to the U.S. Department of Education within 45 days of the date the institution determined that the student withdrew. Cause: The Student Financial Aid Office did not have a process in place to monitor and review official and unofficial withdrawals and ensure that a return of Title IV funds calculation had been performed for all withdrawn students and return unearned Title IV aid to the U.S. Department of Education timely. Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Questioned costs: None. Identification as a repeat finding: Yes. See 2024-004. Recommendation: The Student Financial Aid Office should develop, implement, and maintain a system to review students for withdrawal on a timely and consistent basis in order to properly determine withdrawal dates and return unearned Title IV aid in a timely manner. Views of responsible officials: Management concurs with the finding. See Exhibit I for the corrective action plan.

Corrective Action Plan

Western Wyoming Community College experienced an unexpected turnover in the Director position and had a consultant from Dynamic Campus and an Interim Director of Financial Aid step in to help assist staff during this time. Due to lack of communication, reporting of a return of Title IV funds for the one student found in the audit did not occur as it normally would. Corrective Action A new Director of Financial Aid has been hired and has worked with the Assistant Director of Financial Aid to train on the process of Return to Title IV and timely reporting. • Each day the total withdrawal list is checked to determine the students who are receiving federal aid and may need to have a Return of Title IV calculation performed. • The students who are determined to require a Return of Title IV calculation are then processed for the Return of Title IV funds. This process is completed by the Assistant Director or Director of Financial Aid. • Once the process is complete and funds have been adjusted appropriately the Assistant Director or Director of Financial immediately run the process to export the files and funds out to the Common Origination and Disbursement (COD). • The next day COD is checked to ensure no reject(s) of the file(s) have occurred. If there are errors/rejects of the file the issue is researched and fixed to be accepted by COD. This process will ensure the timely reporting and return of funds to the Department of Education. Anticipated Completion Date: October 24, 2025 Contact Persons: DeeAnna Archuleta, Director of Financial Aid

Categories

Student Financial Aid

Other Findings in this Audit

  • 1166269 2025-001
    Material Weakness Repeat
  • 1166270 2025-002
    Material Weakness Repeat
  • 1166271 2025-003
    Material Weakness Repeat
  • 1166272 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $2.64M
84.268 FEDERAL DIRECT STUDENT LOANS $1.57M
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $635,589
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $253,998
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $247,937
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $119,842
47.076 EDUCATION AND HUMAN RESOURCES $63,041
84.051 CAREER AND TECHNICAL EDUCATION -- NATIONAL PROGRAMS $39,966
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $32,535
84.033 FEDERAL WORK-STUDY PROGRAM $24,001
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $13,583
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $8,430