Finding 1179135 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-12

AI Summary

  • Core Issue: The University failed to return unearned Title IV funds for a student within the required 45-day timeframe after withdrawal.
  • Impacted Requirements: This lapse violates 34 CFR 668.22(j), which mandates timely return of Title IV funds to maintain compliance.
  • Recommended Follow-Up: Review and enhance procedures for returning Title IV funds, ensuring timely processing and improved communication among staff.

Finding Text

2025-001 Significant Deficiency: Untimely Return of Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Criteria: In accordance with 34 CFR 668.22(j), an institution must complete calculation and 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. Statement of Condition: During the audit, it was noted that the University did not return the determined unearned Title IV funds for one student within the prescribed timeframe. Questioned Costs: There is no monetary error associated with this lapse. Perspective Information: The audit included a detailed testing of 2 student files, of which this significant deficiency applies to 1, indicating an error rate of 50.00%. No other possible students to which this issue could have affected exist beyond those tested during the audit, as all withdrawn students were examined. Cause and Effect: For the noted withdrawal, the return of unearned aid was not completed within the 45-day window due to lapses in communication and nonadherence to established procedures. This could result in compliance deficiencies and affect future aid eligibility for institutions that routinely miss this deadline. Recommendation: The University should ensure that return to Title IV funds calculations and returns of unearned funds, if applicable, are completed within a reasonable timeframe once a student has officially withdrawn or been determined to have unofficially withdrawn. This can be achieved through a thorough review of the current process and enhanced oversight to ensure timely returns. View of Responsible Officials: The finance department has been building back proper procedure and protocol after experiencing several transitions in key departments. The Financial Aid Coordinator left in Spring, paralleled by a medical absence of our VP of Finance, both of which contributed to this oversight. Systems are being implemented to ensure that there are layers of security in place to make sure that compliance deadlines are met. These additional layers consist of cross-training staff, encouraging clear concise communication, and implementing control factors within the software.

Corrective Action Plan

2025-001 Initial Fiscal Year End, 2024 Summary of Finding- During the audit, it was noted that the University did not return the determined unearned Title IV funds for one student within the prescribed timeframe which resulted in non-adherence to the 45-day window. Name and Title of Responsible Contact Person(s)- Jane Hodgkins, Vice President for Finance Corrective Action Plan Summary- The finance department has been building back proper procedures and protocol after experiencing several transitions in key departments. The university will institute a compliance checklist that will ensure adherence to the dates for Title IV funding to be returned. This checklist will have the oversight of the Finance department to ensure that action and calculations are done accurately and in a timely manner adhering to the Financial Aid handbook. Anticipated Completion Date- Feb 28, 2026

Categories

Student Financial Aid

Other Findings in this Audit

  • 1179129 2025-001
    Material Weakness Repeat
  • 1179130 2025-002
    Material Weakness Repeat
  • 1179131 2025-001
    Material Weakness Repeat
  • 1179132 2025-002
    Material Weakness Repeat
  • 1179133 2025-001
    Material Weakness Repeat
  • 1179134 2025-002
    Material Weakness Repeat
  • 1179136 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $662,921
84.063 FEDERAL PELL GRANT PROGRAM $403,495
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $9,725
84.033 FEDERAL WORK-STUDY PROGRAM $6,718
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $3,772