Finding 1176366 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-04
Audit: 390188
Organization: Delaware Valley University (PA)

AI Summary

  • Core Issue: The University failed to return Title IV funds within the required 45 days after determining a student withdrew.
  • Impacted Requirements: This finding violates 34 CFR 668.22(j)(1), which mandates timely returns of federal funds.
  • Recommended Follow-Up: Review and improve policies and procedures for handling student withdrawals and ensure better communication between departments.

Finding Text

Federal Agency: Department of Education Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loans Assistance Listing Number: 84.063; 84.268 Federal Award Identification Number and Year: P268K252092, P063P242092; 2025 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.22(j)(1), states that: An institution must return the amount of title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew as defined in paragraph (l)(3) of this section. The timeframe for returning funds is further described in § 668.173(b). Condition: A student's Title IV funds were not returned with 45 days of the University determining the student withdrew. Questioned costs: None. Context: In our sample of 8 students, 1 student's return of title IV funds was returned over the 45 days after the date of the Institution's determination that the student withdrew. Cause: During our testing, it was noted that, on one occasion, established procedures were not followed, resulting in the untimely return of the student’s Title IV funds. Effect: The University did not comply with regulations to return funds back to the Department of Education within 45 days after the University determined the student withdrew. Repeat Finding: No. Recommendation: The University should review its policies and procedures on determining student's withdrawals and timely communication among departments to ensure timely returns of Title IV funds. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Recommendation: The University should review its policies and procedures on determining student's withdrawals and timely communication among departments to ensure timely returns of Title IV funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University automated the process of communicating withdrawals between departments a few years ago. Unfortunately, an individual responsible for communicating withdrawals failed to use the system in that instance. When the delay in process was discovered, the offices of Student Support, Registrar, Financial Aid, and Bursar met to review communication and documentation processes. Meetings occurred in Summer 2025 to implement a cohesive process. The corrective action is that dismissals related to student conduct follow the same agreed upon process that hiatus and withdrawal follow. The responsible individual no longer works at the University, and their replacement will be fully trained and using the system in place. Name(s) of the contact person(s) responsible for corrective action: Andrew Moyer Planned completion date for corrective action plan: March 31, 2026

Categories

Student Financial Aid Reporting Significant Deficiency

Other Findings in this Audit

  • 1176365 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $18.97M
84.063 FEDERAL PELL GRANT PROGRAM $3.80M
84.033 FEDERAL WORK-STUDY PROGRAM $308,849
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $141,915
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $134,202
10.902 SOIL AND WATER CONSERVATION $15,444
10.001 AGRICULTURAL RESEARCH BASIC AND APPLIED RESEARCH $8,806
84.025 SERVICES FOR CHILDREN WITH DEAF-BLINDNESS $740