Finding 1167756 (2025-006)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-05

AI Summary

  • Core Issue: The institution failed to reimburse students with Title IV credit balances within the required 14-day timeframe.
  • Impacted Requirements: Noncompliance with federal regulations (34 CFR 668.164(h)) regarding timely disbursement of funds.
  • Recommended Follow-Up: Implement automated tracking for credit balances, enhance internal controls, and train staff on federal disbursement regulations.

Finding Text

Assistance Listing, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Pell Grant Program ALN 84.063 Federal Award Identification Number and Year - Various Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 34 CFR 668.164(h), when a Title IV credit balance occurs, the School District must pay the credit balance directly to the student or parent no later than 14 calendar days after the balance is created unless the School District obtains a voluntary authorization from the student to hold the Title IV credit balance. Condition - The institution did not reimburse students with credit balances within 14 days of the balance being posted to their student ledger. Questioned Costs - None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - No over award identified, but noncompliance with timing requirements. Identification of How Questioned Costs Were Computed - N/A Context - During our review of student account records and disbursement activity, we identified that the institution did not consistently remit Title IV credit balances to students within the required 14 day timeframe. Of the 60 students tested, we identified that 48 students were not paid within the required 14 day period and authorizations to hold the funds were not obtained. Cause and Effect - The institution’s disbursement procedures establish that students will receive refund checks approximately 6 to 8 weeks following the aid being applied to their student ledger. Students experienced delays in receiving funds intended to cover educational and living expenses. The institution was not in compliance with federal disbursement timing requirements. Recommendation - We recommend the institution implement automated tracking of Title IV credit balances and establish internal controls to ensure timely remittance within the 14 day requirement. Staff should be trained on federal disbursement regulations and procedures should be updated to include regular monitoring. Views of Responsible Officials and Planned Corrective Actions - The School District agrees with the finding. The School District is implementing automated tracking of Title IV credit balances and establishing internal controls to ensure timely remittance within the 14-day federal requirement. Staff are being trained on updated federal disbursement regulations, and procedures are being revised to include routine monitoring to ensure ongoing compliance.

Corrective Action Plan

Condition: The institution did not reimburse students with credit balances within 14 days of the balance being posted to their student ledger. Planned Corrective Action: The School District will strengthen its procedures to ensure all student credit balances are identified and refunded within the required 14-day timeframe. Staff will receive training on the updated process, and the District will implement regular monitoring to verify timely issuance of refunds going forward. Contact Person Responsible for corrective action: Almir Hodzic Anticipated Completion Date: June 30, 2026

Categories

Student Financial Aid Subrecipient Monitoring Material Weakness

Other Findings in this Audit

  • 1167751 2025-001
    Material Weakness Repeat
  • 1167752 2025-002
    Material Weakness Repeat
  • 1167753 2025-003
    Material Weakness Repeat
  • 1167754 2025-004
    Material Weakness Repeat
  • 1167755 2025-005
    Material Weakness Repeat
  • 1167757 2025-007
    Material Weakness Repeat
  • 1167758 2025-008
    Material Weakness Repeat
  • 1167759 2025-009
    Material Weakness Repeat
  • 1167760 2025-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $17.54M
10.553 SCHOOL BREAKFAST PROGRAM $6.14M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $2.47M
84.063 FEDERAL PELL GRANT PROGRAM $1.93M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $1.65M
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $1.60M
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $1.52M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1.48M
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $916,153
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $812,728
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $226,229
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $219,077
84.282 CHARTER SCHOOLS $214,103
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $211,616
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $161,488
12.000 ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT $132,850
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $75,415
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $37,650
84.323 SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT $26,684
84.033 FEDERAL WORK-STUDY PROGRAM $20,608
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $20,291
84.424 COVID- 19 - STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $14,089
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $13,506
84.027 SPECIAL EDUCATION GRANTS TO STATES $1,668
10.646 SUMMER ELECTRONIC BENEFIT TRANSFER PROGRAM FOR CHILDREN $900