Finding 1214586 (2024-010)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2026-05-12
Audit: 401247
Organization: Roxbury Community College (MA)

AI Summary

  • Core Issue: The College failed to provide documentation for returning unearned Title IV funds for 8 out of 25 students tested.
  • Impacted Requirements: Regulations under 34 CFR 668.22(e)(4) require accurate calculations and timely returns of Title IV funds within 45 days of withdrawal.
  • Recommended Follow-Up: The College should review and improve policies to ensure proper documentation is maintained for Title IV fund returns.

Finding Text

Finding number: 2024-010 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Criteria According to 34 CFR 668.22(e)(4): Total amount of unearned title IV assistance to be returned. The unearned amount of title IV assistance to be returned is calculated by subtracting the amount of title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Condition The Financial Aid Office is responsible for completing the Return of Title IV calculation to determine how much Title IV aid the student earned and how much must be returned to the Department of Education. Once the Return of Title IV calculation is completed, the College is responsible for adjusting the student’s billing statement and returning unearned Title IV funds through the U.S. Department of Education’s Grant Management System (“G5”). The College has 45 days from the date they determined the student withdrew to return any unearned portions of Title IV funds. During our testing, we noted 8 students, out of a sample of 25, where the college was unable to provide support showing the aid was returned. Cause The College did not ensure that the regulations were met in regard to refunding Title IV funds when maintaining support for returned aid. Effect The College was unable to provide support showing the correct amount of Title IV funds were returned to the Department of Education. Questioned Costs $7,396 Perspective Our sample was not, and was not intended to be, statistically valid. Of the 25 students selected for testing, 8 students, or 32% of our sample, did not have proper supporting documentation showing the proper return of Title IV funds returned. Identification as a Repeat Finding, if applicable Not applicable Recommendation The College should review their current policies and procedures to ensure proper support is maintained. View of Responsible Officials The College agrees with the finding and has implemented the corrective action plan listed within the management corrective action plan section of this report

Corrective Action Plan

Finding number: 2024-010 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2024 Corrective Action Plan: The College experienced significant turnover during FY24. The College has implemented standardized procedures for Return of Title IV calculations, including required documentation and supervisory review. A tracking system is used to ensure timely return of funds and proper documentation retention. Retraining of federal regulatory requirements has been provided to all staff. Timeline for Implementation of Corrective Action Plan: Immediate Contact Person Loriann Weiss Interim Director of Financial Aid

Categories

Student Financial Aid

Other Findings in this Audit

  • 1214579 2024-003
    Material Weakness Repeat
  • 1214580 2024-004
    Material Weakness Repeat
  • 1214581 2024-005
    Material Weakness Repeat
  • 1214582 2024-006
    Material Weakness Repeat
  • 1214583 2024-007
    Material Weakness Repeat
  • 1214584 2024-008
    Material Weakness Repeat
  • 1214585 2024-009
    Material Weakness Repeat
  • 1214587 2024-011
    Material Weakness Repeat
  • 1214588 2024-012
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $4.81M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $198,966
84.031 HIGHER EDUCATION INSTITUTIONAL AID $165,342
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $136,764
84.033 FEDERAL WORK-STUDY PROGRAM $107,918
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $33,935