Finding 1173274 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-11

AI Summary

  • Core Issue: The institution failed to return federal funds for students who did not attend or were over-awarded, violating multiple compliance requirements.
  • Impacted Requirements: Noncompliance with 34 CFR regulations regarding timely fund returns, including deadlines of 30 days, 45 days, and 120 days.
  • Recommended Follow-Up: Implement training for financial aid staff on federal return requirements and the Ellucian software to ensure timely identification of student statuses.

Finding Text

Information on the Federal Program: PELL (ALN 84.063), and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2024-25; Compliance requirement – Special Tests and Provisions; Type of Finding: Noncompliance. Criteria: 1) 34 CFR 668.21 requires that if a student does not begin attendance in a period of enrollment, the institution must return those funds as soon as possible, but no later than 30 days after the date that the institution becomes aware that the student will not or has not begun attendance. 2) 34 CFR 668.61 requires that, if an institution discovers that an applicant received more financial aid than eligible for, the program must be reimbursed by the earlier of the last day of the award year or sixty days after the applicant’s last day of attendance. 3) 34 CFR 668.22(j) requires that an institution return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. 4) United States Department of Education FSA 2024-2025 Handbook and 34 CFR 685.202(c)(4)(i) require that schools should not return Direct Loan funds on a borrower’s behalf if more than 120 days have passed since the disbursement date. Condition: Funds were not returned to the respective programs in the required timeframe. This is a continuation of finding 2024-002. Context: Findings were noted in the following categories, out of a total PELL and Direct Loan refund population of 57 totaling $114,401: 1) Three awards for students not enrolled, ranging from 13 to 70 days past the 30-day deadline, $4,141 total. 2) One award for an ineligible student, 36 days past the last day of award year deadline, $489. 3) One borrower-requested refund, 72 days past the120-day deadline, $1,732. Cause: Inadequate training in the Ellucian software system to timely identify students not enrolled, withdrawn, and over-awarded aid. Effect or Potential Effect: The University could retain use of federal funds longer than the permissible timeframe. Students could receive SFA benefits in error. Recommendation: Provide training to financial aid personnel on the federal return requirements and on the software system capabilities that identify student status and eligibility amounts. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.

Corrective Action Plan

Corrective Action: To prevent future occurrences of PELL and Direct Loans award findings identifying students not enrolled, withdrawn, and over-awarded aid. • Staff Training o Additional training sessions will be conducted for Student Finance staff to enhance understanding of awarding rules and system functionality. o Training will focus on identifying and correcting over-awarding scenarios before disbursement. • System Monitoring o Regular audits of the Ellucian System will be performed to ensure continued accuracy in aid calculations and refund processing. • Policy Enforcement o A formal policy will be adopted requiring aid disbursement only after census verification. o Exception will be documented and reviewed by the Vice President of Financial Administration. Contact Persons: Duane Valencia, Assistant Financial Vice President – Student Finance; Jason Kowarsch, Registrar Completion Date: To be completed by March 1, 2026

Categories

Student Financial Aid Eligibility Special Tests & Provisions

Other Findings in this Audit

  • 1173271 2025-001
    Material Weakness Repeat
  • 1173272 2025-001
    Material Weakness Repeat
  • 1173273 2025-002
    Material Weakness Repeat
  • 1173275 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $3.76M
84.063 FEDERAL PELL GRANT PROGRAM $2.22M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $1.23M
84.428 AUGUSTUS F. HAWKINS CENTERS OF EXCELLENCE—TEACHER PREPARATION AND DEVELOPMENT $282,591
84.033 FEDERAL WORK-STUDY PROGRAM $138,096
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $79,779
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $3,772