Finding 1179679 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-16
Audit: 392102
Organization: The Methodist University, Inc. (NC)
Auditor: BDO USA PC

AI Summary

  • Core Issue: The University failed to return a credit balance to a student within the required 14-day timeframe.
  • Impacted Requirements: Non-compliance with federal regulations regarding disbursements and credit balances for Federal Student Aid.
  • Recommended Follow-Up: Conduct a timely review of credit balances and improve monitoring processes to ensure compliance, especially during the transition to a new system.

Finding Text

Finding 2025-002 Federal Program Information: Federal Direct Student Loan Program (ALN#: 84.268) Criteria or Specific Requirement: Special Tests and Provisions – Disbursements to or on Behalf of Students – Federal Student Aid (“FSA”) Credit Balances - Where disbursements created a credit balance in the student account and the student or parent did not provide an authorization for the institution to retain funds, the institution must provide the credit balance amount to the student within 14 days of the date the balance was created (34 CFR 668.164(h)). Condition: Instance was identified where the University did not return a credit balance within the required timeframe. Cause: Administrative oversight with respect to disbursement to or on behalf of students. Effect or Possible Effect: The University was not in compliance with disbursement to or on behalf of students. Questioned Costs: None. Context: For 1 of 40 students selected for testing, the University did not return a credit balance within the required 14 days. Identification of Repeat Finding: There was a similar finding, 2024-003, identified during the prior year. Recommendation: We recommend the University complete a timely review of credit balances in order to return all credit balances with respect to FSA credit balances within the required timeframe. Views of Responsible Officials: The current refund report used to monitor Title IV refunds has limitations that affected the completeness of data reviewed. Reports rely on manual batch postings, which can delay or omit certain transactions at the time of report generation. This created gaps in monitoring and potential human error. The institution is transitioning to a new system. The new program is expected to improve the accuracy and completeness of refund monitoring. System implementation and staff training are currently underway, with full adoption beginning with the 2026-2027 academic year.

Corrective Action Plan

FINDING 2025-002 Name of Responsible Individual: Mary Mercer, Director Student Financial Services Corrective Action: Issue: The current refund report used to monitor Title IV refunds has limitations that affected the completeness of data reviewed. Reports rely on manual batch postings, which can delay or omit certain transactions at the time of report generation. This created gaps in monitoring and potential human error. Action Step Responsible Party Timeline Transition to new system – Implement refund reporting to reduce manual errors and improve completeness. Student Financial Services & IT (if needed) Full adoption by Academic Year 2026–2027 Staff training – Provide comprehensive training to Student Financial Services staff on new system processes, reporting, and controls for Title-IV refunding. Ellucian Consultant & Student Financial Services When training session is scheduled through first report in 2026-2027 Interim verification controls – Conduct weekly reconciliation of batch postings and verifications that all Title IV refunds are captured until the new system is fully operational. Student Financial Services & Controller’s Office Immediate until system adoption Validation & reconciliation process – Establish a formal process within the new system to ensure all refunds are accurately captured and reported. Student Financial Services By first full report in 2026–2027

Categories

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1179678 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $22.64M
84.063 FEDERAL PELL GRANT PROGRAM $4.79M
84.033 FEDERAL WORK-STUDY PROGRAM $279,209
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $136,603
84.425 EDUCATION STABILIZATION FUND $5,510