Finding 1204866 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396488
Organization: Ohio Christian University (OH)
Auditor: CAPINCROUSE LLC

AI Summary

  • Core Issue: The University failed to pay out credit balances from federal aid within the required 14 days and did not disburse some before the end of the payment period.
  • Impacted Requirements: This violates 34 CFR 668.164(h) regarding timely disbursement of federal funds.
  • Recommended Follow-Up: Implement a reliable process to ensure credit balances are identified and paid out on time to avoid future noncompliance.

Finding Text

Credit Balances Held Beyond Payment Period Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Direct Loans and 84.063 Federal Pell Grants Federal Award Identification #: 2024-2025 Financial Aid Year Condition: The University is required to pay out credit balances created by federal aid within 14 days of the balance being created. Additionally, they are not allowed to hold credit balances beyond the end of the payment period. Criteria: 34 CFR 668.164(h) Questioned Costs: $0 Context: Out of 40 students tested for holding credit balances, there were three students who had a credit balance created by federal direct loans and federal pell that were not paid out to the student within 14 days, and two that were not paid out before the end of the payment period. They were refunded to the students ranging from 6 to 163 days late. Cause: There was turnover in staffing, and the process in place to identify credit balances created by federal aid within the 14 day time frame and again at the end of the payment period was not consistently applied. Effect: Noncompliance with the Department of Education’s cash management regulations Identification as repeat finding, if applicable: Not applicable Recommendation: We recommend the University design and implement a process to identify credit balances created by federal aid and disburse them to students within 14 days of the balance being created and to pay out all credit balances at the end of the payment period. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Credit Balances Held Beyond Payment Period Planned Corrective Action: Ohio Christian University has implemented procedures to ensure that all Title IV credit balances are identified and released to students within 14 days of the credit balance occurring, in compliance with federal regulations. The Financial Aid Office will run weekly credit balance reports following each disbursement to identify any student accounts with a Title IV credit balance. These reports will be reviewed jointly by the Financial Aid and Student Accounts offices to confirm eligibility and authorize timely refunds. As an ongoing quality assurance measure, supervisory review will be conducted monthly to verify compliance with the 14-day requirement, and any exceptions will be documented and addressed immediately. Staff training has been enhanced to reinforce regulatory requirements and internal timelines related to credit balance processing. Person Responsible for Corrective Action Plan: Justin Pichey, Director of Financial Aid & Chelsie Hedrick, Senior Accountant Anticipated Date of Completion: This was implemented starting with the Spring 2026 semester.

Categories

Student Financial Aid Cash Management Significant Deficiency

Other Findings in this Audit

  • 1204865 2025-002
    Material Weakness Repeat
  • 1204867 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $6.69M
84.063 FEDERAL PELL GRANT PROGRAM $2.82M
84.033 FEDERAL WORK-STUDY PROGRAM $91,646
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $69,550
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $22,362