Finding 1191200 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-27

AI Summary

  • Core Issue: Incorrect calculation of total term days and failure to return aid for one student, risking compliance with federal regulations.
  • Impacted Requirements: Federal regulations require accurate calculations of Title IV aid earned and timely returns of unearned funds.
  • Recommended Follow-Up: Continue updating procedures in the Student Financial Aid Department to ensure compliance with return of funds requirements.

Finding Text

FINDING 2025-002 – CONTROLS AND NONCOMPLIANCE OVER SPECIAL TESTS AND PROVISIONS – RETURN OF FUNDS Federal Department: Department of Education Assistance Listing Number(s): 84.063, 84.007, 84.033 Program Name(s): Student Financial Assistance Cluster Questioned Costs: $268 Criteria Federal regulations dictate when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs and no additional disbursements may be made to the student for the payment period or period of enrollment, per the provisions 34 CFR 668.22(a)(1) through (a)(5)). Condition During our compliance testing, we noted 1 out of the 7 students selected for testing had their total term days incorrectly calculated by the College. However, this student was not required to have aid returned. This was for the Summer 2024 semester; there were no incorrectly calculated days noted from our testing of Fall 2024 and Spring 2025 students. Additionally, we noted 1 student of 7 selected from the Fall 2024 semester testing did not have their aid of $268 returned. We additionally noted that review of the students’ worksheets was not properly documented. Questioned Costs None Context A sample of 7 students were selected for compliance testing. 1 student did not have their total term days calculated correctly and 1 student did not have their aid returned. Effect When the total term days are incorrectly calculated, there is a risk that the amount of funds required to be returned is incorrectly calculated. Additionally, lack of documented review of calculations could lead to incorrectly calculated days and unreturned aid. Cause The cause appears to be an error in the processing of the information, due to turnover in the Student Financial Aid department. Identification as a Repeat Finding, if Applicable This matter is considered a repeat finding, and was reported previously as finding 2024-003. Recommendation We are aware that the Student Financial Aid Department updates to its procedures term days calculations and return of funds determination. We recommend that the College continue these efforts to ensure future compliance with all applicable return of funds requirements. Views of Responsible Officials and Planned Corrective Actions See Corrective Action Plan.

Corrective Action Plan

Finding: 2025-002 – Controls and Noncompliance Over Special Tests and Provisions: Return of Funds Management’s Response South Suburban College acknowledges this finding and has implemented corrective actions to strengthen compliance with established policies and procedures. These actions will ensure that Return of Title IV (R2T4) calculations are performed accurately, using correct term dates, and completed within required timeframes. Action Plan 1. Training The Director of Financial Aid will provide formal training to the Financial Aid Manager on federal Return of Title IV Funds (R2T4) calculation procedures, including the use of accurate term dates. Training of additional personnel will support the internal review process. 2. Control Process South Suburban College has established and will reinforce internal control processes to ensure compliance with federal Return of Title IV (R2T4) requirements. All Return of Title IV Funds R2T4 calculations prepared by the Financial Aid Director or Manager will have second review prior to final submission. This review process will ensure accuracy, timeliness, and compliance with Title IV regulations. Anticipated Date of Completion Note the audit found the error to be remedied as of Spring 2025 and the college continue its efforts. The additional actions noted above demonstrate South Suburban College’s commitment to ensuring Return of Title IV (R2T4) calculations are performed accurately and completed within required timeframes. Name of Contact Person: Yolanda Freemon Director of Financial Aid yfreemon@ssc.edu ext.5845

Categories

Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1191193 2025-001
    Material Weakness Repeat
  • 1191194 2025-001
    Material Weakness Repeat
  • 1191195 2025-001
    Material Weakness Repeat
  • 1191196 2025-001
    Material Weakness Repeat
  • 1191197 2025-002
    Material Weakness Repeat
  • 1191198 2025-002
    Material Weakness Repeat
  • 1191199 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $701,368
17.259 WIOA YOUTH ACTIVITIES $318,203
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $141,804
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $134,604
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $83,288
93.495 COMMUNITY HEALTH WORKERS FOR PUBLIC HEALTH RESPONSE AND RESILIENT $71,300
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $61,972
17.258 WIOA ADULT PROGRAM $41,770
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $37,666
84.033 FEDERAL WORK-STUDY PROGRAM $33,193
20.205 HIGHWAY PLANNING AND CONSTRUCTION $19,183
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $17,951
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $10,573
84.063 FEDERAL PELL GRANT PROGRAM $8,350
10.935 URBAN AGRICULTURE AND INNOVATIVE PRODUCTION $1,050