Finding 1205707 (2025-006)

Material Weakness Repeat Finding
Requirement
CLN
Questioned Costs
-
Year
2025
Accepted
2026-04-01
Audit: 397416
Organization: Paine College (GA)

AI Summary

  • Core Issue: Nine out of 38 students had Title IV credit balances not released within the required 14 days, indicating a significant deficiency.
  • Impacted Requirements: This violates 34 CFR § 668.164, which mandates timely payment of Title IV credit balances to students.
  • Recommended Follow-Up: Implement weekly monitoring, improve interdepartmental coordination, and set up automated alerts for timely disbursements.

Finding Text

Finding 2025-006 - U.S. Department of Education (ED), Student Financial Assistance Cluster - Untimely Release of Title IV Credit Balances (significant deficiency): Information on the Federal Program: Federal Pell Grant Program, FAL No. 84. 063, June 30, 2025; Federal Supplemental Educational Opportunity Grant (FSEOG), FAL No. 84.007, June 30, 2025; Federal Work-Study Program (FWS), FAL No. 84.033, June 30, 2025; Federal Direct Student Loans, FAL No. 84.268, June 30, 2025. Criteria – Per 34 CFR § 668.164 (h)(1)-(2), institutions must Pay a Title IV credit balance to the student (or parent, in the case of a PLUS Loan) no later than 14 calendar days after the balance occurs. Condition – During testing of student account activity, we identified that nine (9) out of 38 students had credit balances related to Title IV funds that remained on their accounts for more than 14 days without being released. Cause – The delays resulted from insufficient monitoring and follow-up of aged credit balances on student accounts. Effect – Holding Title IV funds beyond the allowable timeframe negatively impacts administrative capability under 34 CFR § 668.16 and exposes the College to regulatory findings and corrective action. Questioned Costs – $0 Perspective – Timely release of Title IV credit balances is one of the Department of Education’s most frequently tested compliance areas. A failure rate of 13.3% (8 out of 60 students) indicates a systemic internal control weakness rather than an isolated oversight error. Repeat Finding – Yes Auditor’s Recommendation – The institution should implement weekly monitoring of credit balances, enhance interdepartmental coordination, and establish automated alerts to ensure timely disbursements. View of Responsible Officials – The institution is aware of the late refunds and has implemented a process to prevent this from recurring.

Corrective Action Plan

Uniform Guidance Financial and Compliance Audit-June 30, 2025, Ending Fiscal Year Paine College has developed a structured corrective action plan to address findings (2025- 001, 2025-002, 2025-003, 2025-004, and 2025-005) identified in the Uniform Guidance Financial and Compliance Audit. The institution is prioritizing the strengthening of internal controls, the improvement of financial oversight, and the enhancement of compliance monitoring to ensure responsible stewardship offederal funds and long-term institutional stability. The corrective action outlines each audit finding and the steps the College is taking to resolve the identified concerns.

Categories

Student Financial Aid Internal Control / Segregation of Duties Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 1205698 2025-003
    Material Weakness Repeat
  • 1205699 2025-003
    Material Weakness Repeat
  • 1205700 2025-005
    Material Weakness Repeat
  • 1205701 2025-005
    Material Weakness Repeat
  • 1205702 2025-005
    Material Weakness Repeat
  • 1205703 2025-005
    Material Weakness Repeat
  • 1205704 2025-006
    Material Weakness Repeat
  • 1205705 2025-006
    Material Weakness Repeat
  • 1205706 2025-006
    Material Weakness Repeat
  • 1205708 2025-007
    Material Weakness Repeat
  • 1205709 2025-007
    Material Weakness Repeat
  • 1205710 2025-007
    Material Weakness Repeat
  • 1205711 2025-007
    Material Weakness Repeat
  • 1205712 2025-002
    Material Weakness Repeat
  • 1205713 2025-004
    Material Weakness Repeat
  • 1205714 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $2.44M
84.063 FEDERAL PELL GRANT PROGRAM $1.86M
84.047 TRIO_UPWARD BOUND $429,258
84.042 TRIO_STUDENT SUPPORT SERVICES $420,418
84.031 HIGHER EDUCATION INSTITUTIONAL AID $412,232
15.932 PRESERVATION OF HISTORIC STRUCTURES ON THE CAMPUSES OF HISTORICALLY BLACK COLLEGES AND UNIVERSITIES (HBCUS). $317,823
84.033 FEDERAL WORK-STUDY PROGRAM $293,686
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $236,590
84.120 MINORITY SCIENCE AND ENGINEERING IMPROVEMENT $43,531
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $26,075
47.076 EDUCATION AND HUMAN RESOURCES $10,003