Finding 1191653 (2025-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395499
Organization: Hawaii Pacific University (HI)
Auditor: KMH LLP

AI Summary

  • Core Issue: The University failed to pay Title IV credit balances to students or parents within the required 14-day timeframe.
  • Impacted Requirements: This noncompliance violates 34 CFR 668.164(h)(2), which mandates timely disbursement of credit balances.
  • Recommended Follow-Up: Enhance controls and training for staff involved in processing Title IV refunds to ensure compliance and consistency in procedures.

Finding Text

Criteria: 34 CFR 668.164(h)(2) requires that a Title IV credit balance must be paid directly to the student or parent as soon as possible, but no later than (i) 14 days after the balance occurred if the credit balance occurred after the first day of class or a payment period; or (ii) 14 days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period.Condition: The University did not pay all Title IV credit balances to students or parents within the 14 days. Context: We selected a non-statistical sample of 60 Title IV credit balances. For 9 out of the 60 credit balances, payments to the student or parent were made after the 14-day requirement. In all instances identified, the Title IV credit balances were ultimately paid to the student or parent. Cause: Although the University has policies and procedures in place over the payment of Title IV credit balances, management indicated that responsibility for reviewing and processing Title IV credit balances transferred from the Business Office to the Student Accounts during the year. This transition was not supported by sufficient training or clarification of compliance requirements, resulting in misunderstandings and inconsistent execution of required procedures. Effect: Failure to timely pay Title IV credit balances to students or parents resulted in noncompliance with the special tests and provisions – disbursements to or on behalf of students requirement. Questioned Costs: None Identification of a repeat finding: This is a repeat finding. See prior year finding 2024-006. Recommendations: We recommend the University strengthen its controls over the review and processing of Title IV credit balances to ensure refunds to students or parents are issued within the required 14-day timeframe. In addition, when responsibilities related to Title IV compliance are transferred between departments, the University should implement procedures to ensure staff receive appropriate training, roles and responsibilities are clearly defined, and compliance requirements are communicated to support consistent execution of required procedures. Views of responsible officials: The officials responsible for Student Accounts acknowledge that certain student financial aid refunds were processed outside the 14-day federal deadline, primarily due to insufficient Title IV training during the initial transfer of responsibilities to Student Accounts. While a standard operating procedures (SOP) exists within the current refunds training, it is limited, focusing primarily on the reports and some of federal requirements but does not provide sufficient detail on regulations, reviews, approvals, and timelines. Student Accounts has already taken steps to address and correct the misinformation, but additional improvements are still needed. The SOP for refunds is currently in progress to fully incorporate all necessary items to ensure better and clearer training guidelines. Mandatory Title IV refund training will be provided to all Refund Representatives and included in onboarding for new hire. We shall set established expectations set for all individuals involved in the process, including their delegates, to ensure accountability and consistent application of procedures. Ongoing collaboration with Financial Aid will ensure procedures are consistently applied, questions are addressed, and staff remain current with requirements. These actions are expected to ensure compliance with the 14-day federal requirement, strengthen staff competency, and support continuous improvement in refund processing.

Corrective Action Plan

The officials responsible for Student Accounts acknowledge that certain student financial aid refunds were processed outside the 14-day federal deadline, primarily due to insufficient Title IV training during the initial transfer of responsibilities to Student Accounts. While a standard operating procedures (SOP) exists within the current refunds training, it is limited, focusing primarily on the reports and some of federal requirements but does not provide sufficient detail on regulations, reviews, approvals, and timelines. Student Accounts has already taken steps to address and correct the misinformation, but additional improvements are still needed. The SOP for refunds is currently in progress to fully incorporate all necessary items to ensure better and clearer training guidelines. Mandatory Title IV refund training will be provided to all Refund Representatives and included in onboarding for new hire. We shall set established expectations set for all individuals involved in the process, including their delegates, to ensure accountability and consistent application of procedures. Ongoing collaboration with Financial Aid will ensure procedures are consistently applied, questions are addressed, and staff remain current with requirements. These actions are expected to ensure compliance with the 14-day federal requirement, strengthen staff competency, and support continuous improvement in refund processing. Person(s) Responsible: Student Accounts Manager (training), Associate Vice President & Controller Targeted Correction Date: June 30, 2026

Categories

Special Tests & Provisions Student Financial Aid

Other Findings in this Audit

  • 1191633 2025-002
    Material Weakness Repeat
  • 1191634 2025-003
    Material Weakness Repeat
  • 1191635 2025-004
    Material Weakness Repeat
  • 1191636 2025-002
    Material Weakness Repeat
  • 1191637 2025-003
    Material Weakness Repeat
  • 1191638 2025-004
    Material Weakness Repeat
  • 1191639 2025-002
    Material Weakness Repeat
  • 1191640 2025-003
    Material Weakness Repeat
  • 1191641 2025-004
    Material Weakness Repeat
  • 1191642 2025-002
    Material Weakness Repeat
  • 1191643 2025-003
    Material Weakness Repeat
  • 1191644 2025-004
    Material Weakness Repeat
  • 1191645 2025-002
    Material Weakness Repeat
  • 1191646 2025-003
    Material Weakness Repeat
  • 1191647 2025-004
    Material Weakness Repeat
  • 1191648 2025-002
    Material Weakness Repeat
  • 1191649 2025-003
    Material Weakness Repeat
  • 1191650 2025-004
    Material Weakness Repeat
  • 1191651 2025-002
    Material Weakness Repeat
  • 1191652 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $50.47M
84.063 FEDERAL PELL GRANT PROGRAM $5.18M
11.417 SEA GRANT SUPPORT $1.12M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $951,650
20.200 HIGHWAY RESEARCH AND DEVELOPMENT PROGRAM $616,339
10.237 FROM LEARNING TO LEADING: CULTIVATING THE NEXT GENERATION OF DIVERSE FOOD AND AGRICULTURE PROFESSIONALS $429,973
93.364 NURSING STUDENT LOANS $421,135
84.033 FEDERAL WORK-STUDY PROGRAM $381,152
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $305,820
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $297,712
93.264 NURSE FACULTY LOAN PROGRAM (NFLP) $229,197
93.847 DIABETES, DIGESTIVE, AND KIDNEY DISEASES EXTRAMURAL RESEARCH $150,259
11.609 MEASUREMENT AND ENGINEERING RESEARCH AND STANDARDS $136,476
11.999 MARINE DEBRIS PROGRAM $103,583
11.620 SCIENCE, TECHNOLOGY, BUSINESS AND/OR EDUCATION OUTREACH $99,264
84.325 SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $79,002
93.853 EXTRAMURAL RESEARCH PROGRAMS IN THE NEUROSCIENCES AND NEUROLOGICAL DISORDERS $73,265
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $68,919
93.310 TRANS-NIH RESEARCH SUPPORT $61,791
19.501 PUBLIC DIPLOMACY PROGRAMS FOR AFGHANISTAN AND PAKISTAN $61,722
11.454 UNALLIED MANAGEMENT PROJECTS $40,339
93.213 RESEARCH AND TRAINING IN COMPLEMENTARY AND INTEGRATIVE HEALTH $38,610
47.050 GEOSCIENCES $36,640
11.427 FISHERIES DEVELOPMENT AND UTILIZATION RESEARCH AND DEVELOPMENT GRANTS AND COOPERATIVE AGREEMENTS PROGRAM $32,208
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $22,179
10.200 GRANTS FOR AGRICULTURAL RESEARCH, SPECIAL RESEARCH GRANTS $20,459
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $12,033
93.279 DRUG USE AND ADDICTION RESEARCH PROGRAMS $1,505