Finding 1180826 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-18
Audit: 392486
Organization: La Roche University (PA)

AI Summary

  • Core Issue: The University failed to return a student’s credit balance from federal aid within the required 14 days.
  • Impacted Requirements: This violates 34 CFR 668.165 regarding timely payment of Title IV funds.
  • Recommended Follow-Up: The University should enhance procedures to ensure timely processing of refunds and conduct a thorough review of current practices.

Finding Text

Federal Program - Student Financial Assistance Cluster, Federal Direct Student Loans Federal Agency - U.S. Department of Education Assistance Listing Number - 84.268 Federal Award Year - June 30, 2025 Criteria: 34 CFR 668.165 requires that when Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, the institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after the credit balance occurred. Condition: The federal aid disbursed resulting in a credit balance for one of the 25 students tested was not returned within 14 days of the date the credit balance occurred. The sample was not a statistically valid sample. Questioned Costs: There are no questioned costs associated with this finding. Cause: The University's procedures did not allow for timely payment of the funds to the student due to holidays that occurred. Effect: The University was in possession of funds belonging to the student for four days longer than allowed. Recommendation: The University should increase emphasis on timely processing of refund transactions. Views of Responsible Officials: Management acknowledges and concurs with the finding and returned the funds 18 days after the credit balance was created. The University plans to complete a comprehensive review of procedures to increase emphasis on timely payments of credit balances.

Corrective Action Plan

Condition The federal aid disbursed resulted in a credit balance for one of the 25 students tested were not returned within 14 days of the date the credit balance occurred. Corrective Action Plan La Roche University concurs with the finding. The University’s procedures did not allow for timely payment of the funds to the student due to holidays that occurred. The Office of Student Accounts has implemented enhanced controls to ensure that credit balances are reviewed and issued refunds in a timely manner. Name(s) of Contact Person(s) Responsible for Corrective Action • Frank Corona, Controller • Dayna Tinkey, Director of Student Accounts Anticipated Completion Date All corrective actions were implemented as of February 12, 2026.

Categories

Student Financial Aid HUD Housing Programs Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1180825 2025-001
    Material Weakness Repeat
  • 1180827 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $16.38M
84.063 FEDERAL PELL GRANT PROGRAM $1.85M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $186,625
84.033 FEDERAL WORK-STUDY PROGRAM $160,662
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $108,451