Finding 1206252 (2025-003)

Material Weakness Repeat Finding
Requirement
CL
Questioned Costs
-
Year
2025
Accepted
2026-04-09
Audit: 398235
Organization: Livingstone College (NC)

AI Summary

  • Core Issue: Three out of sixty students had Title IV credit balances not released within the required 14 days, indicating a significant deficiency in compliance.
  • Impacted Requirements: This finding violates 34 CFR § 668.164, which mandates timely payment of Title IV credit balances, affecting the institution's administrative capability.
  • Recommended Follow-Up: Implement weekly monitoring of credit balances, enhance interdepartmental coordination, and establish automated alerts to ensure timely refunds.

Finding Text

Finding 2025-003 - U.S. Department of Education (ED) Student Financial Assistance Programs - Untimely Release of Title IV Credit Balances - (significant deficiency): Information on the federal program – Federal Direct Student Loans, FAL No. 84.268, June 30, 2025; Federal Pell Grant Program, FAL No. 84. 063, June 30, 2025; Federal Supplemental Educational Opportunity Grant, FAL No. 84.007, June 30, 2025; Federal Work-Study Program, FAL No. 84.033, 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 for a PLUS Loan) no later than 14 calendar days after the balance occurs. Condition – During testing of student account activity, we identified that three (3) out of sixty (60) sampled students had Title IV created credit balances that remained on their accounts for more than 14 days without being released to the student or parent. Cause – The delays appear to have resulted from insufficient monitoring of aged credit balances on student accounts. Effect – Holding Title IV funds beyond 14 days impact the institution’s administrative capability under 34 CFR § 668.16, exposing the College to regulatory findings and required 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 5% (3 out of 60 students) indicates an isolated oversight. Repeat Finding - No Auditor’s Recommendation - The institution should implement weekly monitoring of credit balances, improve coordination between departments, and establish system alerts or automated processes. View of Responsible Officials – Procedures will be developed to document the new process and delivery of refunds within the guidelines. The College will introduce a process to ensure there will be a meeting between Students Accounts and Financial Aid to determine the student refunds prior to start of the semester. Both departments will determine the target dates based on the estimated timing of financial aid, as well as completion of college charges to student accounts. Included in this period is time to review the refunds and adjust.

Corrective Action Plan

Finding 2025-003 – U.S. Department of Education (ED) Student Financial Assistance Programs – Untimely Release of Title IV Credit Balances – (significant deficiency): Information on the federal program – Federal Direct Student Loans, FAL No. 84.268, June 30, 2025; Federal Pell Grant Program, FAL No. 84. 063, June 30, 2025; Federal Supplemental Educational Opportunity Grant, FAL No. 84.007, June 30, 2025; Federal Work-Study Program, FAL No. 84.033, June 30, 2025. Condition – During testing of student account activity, we identified that three (3) out of sixty (60) sampled students had Title IV created credit balances that remained on their accounts for more than 14 days without being released to the student or parent. Management’s Position and Perspective – Three students received refunds outside the 14-day requirement. The College will introduce a process to ensure there will be a meeting between Students Accounts and Financial Aid to determine the student refunds prior to start of the semester. Both departments will determine the target dates based on the estimated timing of financial aid, as well as completion of college charges to student accounts. Included in this period is time to review the refunds and adjust. These deadlines will be outlined in the department calendar to ensure the student refunds within 14 days from posting awards and charges. Responsible Party – Assistant Vice President of Business Operations and the Director of Students Accounts are responsible for scheduling the refunds, managing workflows to ensure the 14-day time limit is achieved, and student refunds are delivered on time. Corrective Action Description – Procedures will be developed to document the new process and delivery of refunds within the guidelines. The College will introduce a process to ensure there will be a meeting between Students Accounts and Financial Aid to determine the student refunds prior to start of the semester. Both departments will determine the target dates based on the estimated timing of financial aid, as well as completion of college charges to student accounts. Included in this period is time to review the refunds and adjust. Timeline – Completion effective June 30, 2026.

Categories

Student Financial Aid Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 1206249 2025-003
    Material Weakness Repeat
  • 1206250 2025-003
    Material Weakness Repeat
  • 1206251 2025-003
    Material Weakness Repeat
  • 1206253 2025-004
    Material Weakness Repeat
  • 1206254 2025-004
    Material Weakness Repeat
  • 1206255 2025-004
    Material Weakness Repeat
  • 1206256 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $6.24M
84.063 FEDERAL PELL GRANT PROGRAM $4.73M
84.042 TRIO_STUDENT SUPPORT SERVICES $450,906
84.031 HIGHER EDUCATION_INSTITUTIONAL AID $409,977
84.033 FEDERAL WORK-STUDY PROGRAM $198,061
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $185,479
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $64,164
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $19,075
93.940 HIV PREVENTION ACTIVITIES_HEALTH DEPARTMENT BASED $15,906