Finding 1172925 (2025-007)

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

AI Summary

  • Core Issue: The disbursement date in the Common Origination and Disbursement System (COD) did not match the date on a student's account for one student.
  • Impacted Requirements: The institution failed to ensure that disbursement dates reported to COD align with the dates credited to student accounts.
  • Recommended Follow-Up: The Student Financial Aid Director should ensure consistency between COD and student account disbursement dates and implement improved procedures to prevent future discrepancies.

Finding Text

Federal Agency: U.S. Department of Education; Office of Federal Student Aid Pass through Entity: Not applicable Program Name: Federal Pell Grant Program ALN and Program Expenditures: 84.063 ($509,088) Award Number: P063P243315 Federal Award Year: July 1, 2024 to June 30, 2025 Questioned Costs: N/A Condition Found: The Common Origination and Disbursement System (“COD”) disbursement date did not agree with the disbursement date on the students’ accounts for one of the seventeen students in our compliance testing sample. Criteria: The disbursement date to be reported to the COD is the date that the institution credits funds to a student’s account or pays funds to a student or parent directly. Cause: This was an oversight of the business and financial aid offices. The disbursement date from COD was August 30, 2024 and the disbursement date per the student account was January 27, 2025. Possible Asserted Effect: The University did not comply with the requirement that the disbursements in COD and the disbursement dates on the student account agree with each other. 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: The Student Financial Aid Director should either correct the disbursement date on the student account or in COD so that the two disbursement dates agree. Management Response: The Student Financial Aid Director corrected the date the aid was posted to the student account in December 2025. Procedures will be improved to ensure that the disbursements date per COD and the student account agree.

Corrective Action Plan

FINDING 2025-007 – COD Disbursement Dates Program Name: Federal Pell Grant Program ALN and Program Expenditures: 84.063 ($509,088) Award Number: P063P243315 Federal Award Year: July 1, 2024 to June 30, 2025 Questioned Costs: N/A Condition Found: The Common Origination and Disbursement System (“COD”) disbursement date did not agree with the disbursement date on the students’ accounts for one of the seventeen students in our compliance testing sample. Corrective Action Plan: The Student Financial Aid Director correct the date the aid was posted to the student account in December 2025. Procedures will be improved to ensure that the disbursements date per COD and the student account agree. Anticipated Completion Date: The corrective action was completed in December 2025. Contact Person: Brad Burnett, Director of Financial Aid 405-912-9000

Categories

Student Financial Aid

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
  • 1172919 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
  • 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