Finding 1216232 (2024-009)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2026-06-01
Audit: 402736
Organization: Barclay College (KS)
Auditor: CAPINCROUSE LLC

AI Summary

  • Core Issue: Title IV funds were not returned accurately or on time for students who withdrew, leading to a material weakness in compliance.
  • Impacted Requirements: Violations of R2T4 regulations, including failure to monitor academic activity and incorrect setup of the R2T4 calendar.
  • Recommended Follow-Up: Implement a 0-credit report each semester to track withdrawals and establish a process for monitoring student attendance in distance education courses.

Finding Text

Return of Title IV (R2T4) Unearned Funds Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Direct Loans, 84.063 Pell Grants Federal Award Identification #: 2023-2024 Financial Aid Year Condition: Unearned Title IV aid was not returned accurately and timely. Criteria: 34 CFR 668.21, 34 CFR 668.22 Questioned Costs: $6,629 Context: Out of 5 students tested, 3 did not have correct returns of Title IV funds. 2 online students did not have an R2T4 performed after their withdrawal or Pell recalculated to ensure they were paid only for classes they began attendance in. This resulted in $3,511 in Federal Direct Loans and $3,118 in Pell under returned to the department of education. Another online student had an R2T4 performed, however the break day setup in the R2T4 calendar was done incorrectly and did not include weekends for breaks longer than 5 days. This resulted in an over return of Pell of $47. Cause: The College does not have a process to monitor students for academic activity in distance education courses. The College does not have a process to monitor students with federal aid disbursed for unofficial withdrawals. The R2T4 calendar was not correctly set up. Effect: Noncompliance with R2T4 regulations regarding withdrawals. Noncompliance with the requirement to determine a student has begun attendance in all courses for which Title IV aid is disbursed. Noncompliance with the requirement for distance education courses to have evidence of academic engagement to establish attendance in those courses. Identification as repeat finding, if applicable: 2023-011. Recommendation: We recommend a 0-credit report be run at the end of each semester to ensure all withdrawals are followed up on so that R2T4s are completed timely when required. We further recommend a process be implemented to track student attendance in courses. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Return of Title IV (R2T4) Unearned Funds Planned Corrective Action: A process will be implemented to run a 0-credit report at the end of each semester. This will ensure withdrawals are followed up on and that R2T4s are completed in a timely manner, if required. A process will be implanted to track student attendance in classes. Person Responsible for Corrective Action Plan: Lori Larsh, Vice President for Business Services Anticipated Date of Completion: 07/31/2026

Categories

Student Financial Aid

Other Findings in this Audit

  • 1216216 2024-004
    Material Weakness Repeat
  • 1216217 2024-004
    Material Weakness Repeat
  • 1216218 2024-004
    Material Weakness Repeat
  • 1216219 2024-004
    Material Weakness Repeat
  • 1216220 2024-004
    Material Weakness Repeat
  • 1216221 2024-005
    Material Weakness Repeat
  • 1216222 2024-005
    Material Weakness Repeat
  • 1216223 2024-005
    Material Weakness Repeat
  • 1216224 2024-005
    Material Weakness Repeat
  • 1216225 2024-005
    Material Weakness Repeat
  • 1216226 2024-006
    Material Weakness Repeat
  • 1216227 2024-006
    Material Weakness Repeat
  • 1216228 2024-007
    Material Weakness Repeat
  • 1216229 2024-008
    Material Weakness Repeat
  • 1216230 2024-008
    Material Weakness Repeat
  • 1216231 2024-009
    Material Weakness Repeat
  • 1216233 2024-010
    Material Weakness Repeat
  • 1216234 2024-010
    Material Weakness Repeat
  • 1216235 2024-010
    Material Weakness Repeat
  • 1216236 2024-010
    Material Weakness Repeat
  • 1216237 2024-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $722,969
84.063 FEDERAL PELL GRANT PROGRAM $524,882
84.033 FEDERAL WORK-STUDY PROGRAM $40,692
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $16,092
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $1,886