Finding 1170229 (2025-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-22
Audit: 383253
Organization: McMurry University (TX)
Auditor: CAPINCROUSE LLC

AI Summary

  • Core Issue: The University inaccurately calculated Return of Title IV Funds (R2T4) for students who withdrew, leading to incorrect returns.
  • Impacted Requirements: This violates 34 CFR 668.22, which governs the accurate calculation of R2T4 funds.
  • Recommended Follow-Up: Assign an experienced financial aid staff member to regularly review R2T4 calculations to improve compliance and internal controls.

Finding Text

Inaccurate Return of Title IV Funds (R2T4) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Direct Loans and 84.063 Federal Pell Grants Federal Award Identification #: 2024-2025 Financial Aid Year Condition: When students withdrew either officially or unofficially, the University did not always calculate R2T4s accurately. Criteria: 34 CFR 668.22 Questioned Costs: $0 Context: Out of 15 withdrawals tested, 2 students had incorrect R2T4 calculations. 1 nontraditional student had incorrect institutional charges considered in the R2T4 calculation and an incorrect Pell amount initially included in the return calculation. This caused an over-return of $1,579 in FDL as Pell ended up being corrected. 1 modular student did not have both modules the student attended included in the total days used in the R2T4 calculation. When both modules were included, the student had completed past 60%, therefore, a return was not necessary. This caused an over-return of $534 in FDL. Cause: This was an oversight by the University. Effect: Incorrect amount of unearned Title IV funds returned. Identification as repeat finding, if applicable: See Finding 2024-003 Recommendation: We recommend an individual in financial aid with the appropriate level of experience periodically review R2T4 calculations and returns to help ensure that internal controls over such process can operate effectively and achieve compliance. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: Pertinent financial aid staff will perform additional training on R2T4 regulations and implement a second review on R2T4 calculations performed. Additionally, financial aid staff will work with the staff in Online Learning Office of Academic Affairs to retain academic activity for all distance education students without passing grades. Person Responsible for Corrective Action Plan: Tim Sechrist, Director of Financial Aid Anticipated Date of Completion: January 31, 2026

Categories

Student Financial Aid Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1170228 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $6.48M
84.063 FEDERAL PELL GRANT PROGRAM $4.58M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $680,158
84.042 TRIO STUDENT SUPPORT SERVICES $272,254
84.033 FEDERAL WORK-STUDY PROGRAM $142,963
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $124,422
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $116,972
47.083 INTEGRATIVE ACTIVITIES $13,987
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $11,316