Finding 1182773 (2025-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-25
Audit: 394160
Organization: Missouri Valley College (MO)

AI Summary

  • Core Issue: Nine out of ten student withdrawals were not reported on time, violating federal regulations.
  • Impacted Requirements: Timely reporting of student status changes and Pell adjustments is required within 30 days and 15 days, respectively.
  • Recommended Follow-Up: Ensure adherence to policies and procedures for withdrawals; management will submit a Corrective Action Plan to address these issues.

Finding Text

Finding 2025-004 (continuing finding): Policies and Procedures Related to Withdrawals – SFA Cluster (significant deficiency) Statement of Condition: From our testing sample of ten (10) students, we found nine (9) instances where changes in student status due to withdrawal were not reported timely or were not reported at all as of our testing date. We also noted from our testing that of our sample of ten (10) students, three (3) Pell adjustments that were not reported timely. We also found one (1) instance where the Title IV funds were not returned timely. Criteria: In accordance with 34 CFR 668.22, Treatment of Title IV Funds When a Student Withdrawals, any changes to a student’s enrollment status are required to be reported within thirty (30) days, or within sixty (60) days if a roster file is expected within that time frame. Institutions must report Pell grant disbursement adjustments within 15 calendar days after the institution becomes aware of the need for an adjustment. Also, in accordance with 34 CFR 668.22, Treatment of Title IV Fund When a Student Withdrawals, all students who withdraw and receive Title IV funds should be identified so that return calculations can be performed and any refunds can be made within forty-five (45) days after the date of the school’s determination that the student has withdrawn. Effect of Condition: We found nine (9) instances where changes in student status was not reported timely. We found three (3) instances where adjustments to Pell were not reported timely. We also found one (1) instance where the Title IV funds were not returned timely. Cause of Condition: The College does not consistently follow its policies and procedures related to withdrawals. Recommendation: We recommend the College follow its policies and procedures to address these issues. Management’s Response: Management agrees and will submit a Corrective Action Plan to implement this recommendation immediately.

Corrective Action Plan

Finding Number: 2025-004 Associated Criterion: 34 CFR 668.22 - Treatment of Title IV Funds When a Student Withdraws To effectively address the issues related to student withdrawals, a comprehensive action plan will be implemented. First, a thorough review of existing withdrawal policies and procedures will be conducted to identify any gaps in the notification process concerning withdrawn students. Building on this assessment, a timely notification procedure will be developed, which will standardize how all relevant departments, including the Registrar, Financial Aid, and Student Affairs, are notified whenever a student withdraws. This procedure will outline specific timelines and designate responsible parties for alerting each department. To maintain compliance, regular audits of withdrawal cases will be conducted, ensuring adherence to the newly established procedures. Quarterly reviews will also be set up to assess the effectiveness of the notification process. By implementing this Corrective Action Plan, Missouri Valley College aims to improve the timely notification of withdrawn students, ensuring compliance with federal regulations and minimizing the risks associated with late reporting of Title IV funds. Anticipated Completion Date: March 31, 2026

Categories

Student Financial Aid Significant Deficiency

Other Findings in this Audit

  • 1182768 2025-004
    Material Weakness Repeat
  • 1182769 2025-004
    Material Weakness Repeat
  • 1182770 2025-004
    Material Weakness Repeat
  • 1182771 2025-004
    Material Weakness Repeat
  • 1182772 2025-004
    Material Weakness Repeat
  • 1182774 2025-005
    Material Weakness Repeat
  • 1182775 2025-005
    Material Weakness Repeat
  • 1182776 2025-005
    Material Weakness Repeat
  • 1182777 2025-005
    Material Weakness Repeat
  • 1182778 2025-005
    Material Weakness Repeat
  • 1182779 2025-005
    Material Weakness Repeat
  • 1182780 2025-006
    Material Weakness Repeat
  • 1182781 2025-006
    Material Weakness Repeat
  • 1182782 2025-006
    Material Weakness Repeat
  • 1182783 2025-006
    Material Weakness Repeat
  • 1182784 2025-006
    Material Weakness Repeat
  • 1182785 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $6.45M
84.063 FEDERAL PELL GRANT PROGRAM $3.98M
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $774,562
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $635,097
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $117,999
10.351 CONGRESSIONAL DIRECTIVES $100,000
84.033 FEDERAL WORK-STUDY PROGRAM $83,737
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $32,558