Finding 1172919 (2025-003)

Material Weakness Repeat Finding
Requirement
CP
Questioned Costs
-
Year
2025
Accepted
2026-02-09
Audit: 386308
Organization: Randall University (OK)

AI Summary

  • Core Issue: The University was placed on Heightened Cash Monitoring Method 2 (HCM2) due to a failure to disburse Title IV funds properly, resulting in a credit balance held for over 14 days.
  • Impacted Requirements: Institutions under HCM2 cannot hold credit balances, even with student authorization, and must return these balances before seeking reimbursement from the U.S. Department of Education.
  • Recommended Follow-Up: The business office should review all student accounts for potential credit balances and enhance procedures to comply with HCM2 regulations.

Finding Text

Federal Agency: U.S. Department of Education; Office of Federal Student Aid Pass through Entity: Not applicable Program Name: Federal Direct Student Loan Program Federal Pell Grant Program ALN and Program Expenditures: 84.268 ($866,312) 84.063 ($509,088) Award Number: P268K253315 P063P243315 Federal Award Year: July 1, 2024 to June 30, 2025 Questioned Costs: N/A Condition Found: The University was placed on the Heightened Cash Monitoring Method 2 (“HCM2”) for disbursing aid in May 2023. In the current fiscal year, a Title IV Credit Balance was held for more than 14 days for one of the seventeen students in our sample. Criteria: One of the requirements of HCM2 is that an institution cannot hold credit balances even with the student’s authorization. An institution must disburse aid and return all credit balances created by Title IV funds before requesting reimbursement from the U.S. Department of Education. Cause: This credit balance was overlooked by the business office and Bursar when issuing Title IV credit balance refunds. Possible Asserted Effect: The Title IV Credit Balance was not returned timely as required by Institution being placed on the HCM2 method of disbursing aid. Repeat Finding: There was not a similar finding for the year ended June 30, 2024. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: There is no longer a credit balance on the account of the student in question. The business office should review student accounts to determine if any additional credit balances should be refunded. Procedures should be improved to ensure the University is following the HCM2 regulations. Management Response: There is no longer a credit balance on the account of the student in question. If time allows, the business office will review student accounts to determine if any additional credit balances should be refunded. Procedures should be improved to ensure the University is following the HCM2 regulations.

Corrective Action Plan

84.063 ($509,088) Award Number: P268K253315 P063P243315 Federal Award Year: July 1, 2024 to June 30, 2025 Questioned Costs: N/A Condition Found: The University was placed on the Heightened Cash Monitoring Method 2 (“HCM2”) for disbursing aid in May 2023. In the current fiscal year, a Title IV Credit Balance was held for more than 14 days for one of the seventeen students in our sample. Corrective Action Plan: There is no longer a credit balance on the account of the student in question. If time allows, the business office will review student accounts to determine if any additional credit balances should be refunded. Procedures should be improved to ensure the University is following the HCM2 regulations. Anticipated Completion Date: The University anticipates the corrective action being completed by March 31, 2026. Contact Person: Brad Burnett, Director of Financial Aid 405-912-9000

Categories

Student Financial Aid Subrecipient Monitoring Cash Management

Other Findings in this Audit

  • 1172914 2025-001
    Material Weakness Repeat
  • 1172915 2025-001
    Material Weakness Repeat
  • 1172916 2025-001
    Material Weakness Repeat
  • 1172917 2025-002
    Material Weakness Repeat
  • 1172918 2025-003
    Material Weakness Repeat
  • 1172920 2025-004
    Material Weakness Repeat
  • 1172921 2025-004
    Material Weakness Repeat
  • 1172922 2025-004
    Material Weakness Repeat
  • 1172923 2025-005
    Material Weakness Repeat
  • 1172924 2025-006
    Material Weakness Repeat
  • 1172925 2025-007
    Material Weakness Repeat
  • 1172926 2025-008
    Material Weakness Repeat
  • 1172927 2025-009
    Material Weakness Repeat
  • 1172928 2025-009
    Material Weakness Repeat
  • 1172929 2025-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $866,312
84.063 FEDERAL PELL GRANT PROGRAM $509,088
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $5,400
84.033 FEDERAL WORK-STUDY PROGRAM $0
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $0
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $0