Finding 1200812 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 395822
Organization: Eastern University (PA)
Auditor: CAPINCROUSE LLC

AI Summary

  • Core Issue: The University failed to return unearned Title IV funds on time for students who officially withdrew.
  • Impacted Requirements: This violates 34 CFR 668.22 regulations regarding timely returns of Title IV aid.
  • Recommended Follow-Up: Implement a monthly report for official withdrawals to ensure timely processing of R2T4 returns.

Finding Text

Untimely Returns of Title IV Funds (R2T4) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Direct Loans, 84.063 Federal Pell Grants Federal Award Identification #: 2024-2025 Financial Aid Year Condition: When students withdrew officially, the University did not always return unearned Title IV aid timely. Criteria: 34 CFR 668.22 Questioned Costs: $423 Context: Out of 60 students tested for withdrawal consideration, 2 students who withdrew during the audit period tested had funds returned late. One student was an official withdrawal for Spring 2025 and had $1,697 in federal loans returned in June 2025, 14 days late as this was caught during review of the unofficial withdrawals. The other student was an official withdrawal for Fall 2024 and the University did not complete R2T4 as required and needs to return $423 of Pell. The University is in process to review for any additional late returns for consideration. Cause: This was an oversight by the University. Effect: Noncompliance with R2T4 regulations regarding withdrawals from modular programs. Identification as repeat finding, if applicable: 2024-001 and 2023-001 Recommendation: We recommend that the University run a report of official withdrawals on a monthly basis to process R2T4's and any returns on a monthly basis to ensure those returns are done timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: As a result of the 24-25 annual audit and the Department of Education’s Program Review that is just being wrapped up now, I’ve worked with our IT department and Brightspace department on updating our data retrieval. The update to this process started in November of 2024 and concluded in May of 2025. We now have updated processes and reports in place that allow for quicker notification of withdrawals, non-attendance, and failed courses. The report is now run at least once a month to capture any changes in enrollment for students who fall into these categories. This information is also being included in the Department of Education’s Program Review response that will be submitted to them by the end of March 2026. Person Responsible for Corrective Action Plan: Andréa L. Ruth- Director of Financial Aid Anticipated Date of Completion: March 31, 2026

Categories

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Other Findings in this Audit

  • 1200811 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $50.85M
84.063 FEDERAL PELL GRANT PROGRAM $7.16M
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $1.17M
11.028 CONNECTING MINORITY COMMUNITIES PILOT PROGRAM $444,473
84.031 HIGHER EDUCATION INSTITUTIONAL AID $437,832
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $395,535
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $341,864
84.033 FEDERAL WORK-STUDY PROGRAM $203,576
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $118,211
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $89,406
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $35,677
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $9,000