Finding 1201264 (2025-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 395921
Organization: Lindenwood University (MO)
Auditor: RUBINBROWN LLP

AI Summary

  • Core Issue: The University failed to offer required post-withdrawal disbursements to two eligible students, violating federal R2T4 requirements.
  • Impacted Requirements: Lack of internal controls and documentation procedures led to noncompliance, potentially denying students access to entitled Title IV aid.
  • Recommended Follow-Up: Implement documentation controls and monitoring mechanisms to ensure all post-withdrawal disbursement offers are properly issued and recorded.

Finding Text

Finding 2025-005 - Significant Deficiency: Special Tests and Provisions - Compliance and Control Finding Student Financial Aid Cluster Federal Agency: U.S. Department of Education Federal Award Number: 84.268, 84.007, 84.063, 84.379 Criteria: Under federal Return to Title IV (R2T4) requirements, when a student receive less Title IV aid than the amount earned, the school must offer the student a post-withdrawal disbursement (PWD) of the earned aid the student did not receive. Condition: In our nonstatistical sample of 20 students tested for R2T4 compliance requirements, we noted two students who were eligible for a post-withdrawal disbursement. However, the University could not provide evidence that it offered the required post-withdrawal disbursement to either student. Cause: The University did not have sufficient internal controls to ensure that all students eligible for post-withdrawal disbursements were appropriately notified. Existing procedures did not require documentation of post-withdrawal disbursement offers or adequate monitoring to verify that offers were issued and retained in the student record. Effect: Failure to properly offer a post-withdrawal disbursement results in noncompliance with federal R2T4 requirements, potentially denying students access to Title IV aid they were entitled to receive. Questioned Costs: None. Context: For the two students where no post-withdrawal disbursement offer could be located by the University, the students were eligible to receive $493 of Pell and $631 of direct unsubsidized loans. Identification As A Repeat Finding: Not a repeat finding. Recommendation: We recommend the University implement documentation controls requiring staff to retain evidence of all post-withdrawal disbursement offers in the student file and develop monitoring or review mechanisms to verify that all required post-withdrawal disbursement offers are completed and documented in compliance with federal regulations. Views Of Responsible Officials: Management concurs with the finding. The University is revising its procedures to ensure all post-withdrawal disbursement offers are properly issued and documented and will implement additional controls and staff training to ensure future compliance with federal R2T4 requirements. Completion Date: February 2026 Contact Person: Joanne Rozborski, Assistant Vice President, Student Financial Services

Corrective Action Plan

Corrective Action Plan 2025-005: Management concurs with the finding. The University is revising its procedures to ensure all post-withdrawal disbursement offers are properly issued and documented and will implement additional controls and staff training to ensure future compliance with federal R2T4 requirements. Completion Date: February 2026 Contact Person: Joanne Rozborski, Assistant Vice President, Student Financial Services

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1201247 2025-001
    Material Weakness Repeat
  • 1201248 2025-001
    Material Weakness Repeat
  • 1201249 2025-001
    Material Weakness Repeat
  • 1201250 2025-001
    Material Weakness Repeat
  • 1201251 2025-001
    Material Weakness Repeat
  • 1201252 2025-002
    Material Weakness Repeat
  • 1201253 2025-003
    Material Weakness Repeat
  • 1201254 2025-003
    Material Weakness Repeat
  • 1201255 2025-003
    Material Weakness Repeat
  • 1201256 2025-003
    Material Weakness Repeat
  • 1201257 2025-004
    Material Weakness Repeat
  • 1201258 2025-004
    Material Weakness Repeat
  • 1201259 2025-004
    Material Weakness Repeat
  • 1201260 2025-004
    Material Weakness Repeat
  • 1201261 2025-005
    Material Weakness Repeat
  • 1201262 2025-005
    Material Weakness Repeat
  • 1201263 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $43.81M
84.063 FEDERAL PELL GRANT PROGRAM $10.62M
84.033 FEDERAL WORK-STUDY PROGRAM $433,528
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $240,653
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $7,544