Finding 1190770 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395071
Organization: East Central University (OK)

AI Summary

  • Core Issue: Title IV funds were not returned correctly or on time, affecting compliance with federal regulations.
  • Impacted Requirements: Failure to calculate returns accurately and maintain evidence of reviews, leading to questioned costs of $10,143.
  • Recommended Follow-Up: Update controls for accurate calculations and ensure timely returns of funds to the Department of Education.

Finding Text

Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or Specific Requirement - Special Tests: Return of Title IV Funds 34 CFR 668.22 Condition - Return of Title IV funds were not calculated correctly and funds were not returned within the required time frame. Evidence of review of return calculations is not maintained. Cause - The University calculated a return for three students who completed more than 60% of the payment period. The incorrect amount of Title IV assistance earned was used in determining the postwithdrawal disbursement for three students. For two students, amounts required to be returned were not returned to the Department of Education or removed from the students' accounts within the required time frame. The University does not maintain evidence of review of return of Title IV calculations prepared by the financial aid counselors. Effect or Potential Effect - The incorrect amount of funds were returned and funds were not returned within the required time frame. Questioned Costs - $10,143 Context - Out of a population of 179 official and unofficial withdrawals of students who received Student Financial Assistance, a sample of 20 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For three students, the University calculated a return and returned the funds to the Department of Education, however, the students completed more than 60% of the payment period, therefore, no return was required. For three students, the incorrect amount of Title IV assistance was used in determining the post-withdrawal disbursement which resulted in two students receiving more aid than was earned, and one student receiving less aid than was earned. For two students, the funds were not returned to the Department of Education and the credit to the students' account was not made within the required time frame. Identification as a Repeat Finding - Repeat finding, 2024-003 Recommendation - The University should update their controls to ensure inputs used to calculate the return are accurate and agree to institutional records. The University should review its processes for ensuring return of funds are returned in a timely manner.

Corrective Action Plan

The Financial Aid staff will receive ongoing training on accurate determination of withdrawal date, last date of attendance (LDA), and correct payment period start and end dates. The Director and Assistant Director will review all R2T4 calculations for accuracy prior to finalization, including verification of withdrawal date, LDA, and payment period start and end dates. The Director and Assistant Director will ensure that all applicable funds are returned to the Department of Education and properly removed from the students' accounts within the required time frame.

Categories

Student Financial Aid

Other Findings in this Audit

  • 1190767 2025-002
    Material Weakness Repeat
  • 1190768 2025-002
    Material Weakness Repeat
  • 1190769 2025-003
    Material Weakness Repeat
  • 1190771 2025-004
    Material Weakness Repeat
  • 1190772 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $11.57M
84.063 FEDERAL PELL GRANT PROGRAM $9.46M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $5.56M
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $516,184
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $461,616
84.382 STRENGTHENING MINORITY-SERVING INSTITUTIONS $410,297
84.042 TRIO STUDENT SUPPORT SERVICES $391,438
84.033 FEDERAL WORK-STUDY PROGRAM $355,065
84.217 TRIO MCNAIR POST-BACCALAUREATE ACHIEVEMENT $333,775
84.428 AUGUSTUS F. HAWKINS CENTERS OF EXCELLENCE—TEACHER PREPARATION AND DEVELOPMENT $311,930
93.778 MEDICAL ASSISTANCE PROGRAM $304,321
84.031 HIGHER EDUCATION INSTITUTIONAL AID $295,632
84.047 TRIO UPWARD BOUND $284,848
97.067 HOMELAND SECURITY GRANT PROGRAM $280,976
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $196,215
16.526 OVW TECHNICAL ASSISTANCE INITIATIVE $185,487
93.788 OPIOID STR $112,331
66.445 INNOVATIVE WATER INFRASTRUCTURE WORKFORCE DEVELOPMENT PROGRAM (SDWA 1459E) $108,745
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $84,945
66.509 SCIENCE TO ACHIEVE RESULTS (STAR) RESEARCH PROGRAM $80,169
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $68,000
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $64,987
15.554 COOPERATIVE WATERSHED MANAGEMENT $59,517
47.050 GEOSCIENCES $53,546
93.799 CARA ACT – COMPREHENSIVE ADDICTION AND RECOVERY ACT OF 2016 $50,347
66.312 ENVIRONMENTAL JUSTICE GOVERNMENT-TO-GOVERNMENT (EJG2G) PROGRAM $38,382
15.156 TRIBAL CLIMATE RESILIENCE $37,283
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $36,505
47.041 ENGINEERING $32,479
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $27,101
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $16,915
66.604 ENVIRONMENTAL JUSTICE SMALL GRANT PROGRAM $14,230
93.632 UNIVERSITY CENTERS FOR EXCELLENCE IN DEVELOPMENTAL DISABILITIES EDUCATION, RESEARCH, AND SERVICE $9,918
66.511 OFFICE OF RESEARCH AND DEVELOPMENT CONSOLIDATED RESEARCH/TRAINING/FELLOWSHIPS $7,993
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $7,970
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $6,994
45.312 NATIONAL LEADERSHIP GRANTS $2,400