Finding 21819 (2022-003)

- Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2022
Accepted
2022-11-29

AI Summary

  • Core Issue: Two refunds were issued late, violating the requirement to return funds within 45 days of student withdrawal.
  • Impacted Requirements: This finding breaches federal regulations under 34 CFR 668.22 and 685.306 regarding the timely return of Title IV funds.
  • Recommended Follow-Up: Enhance controls in the financial aid department to prevent future late refunds and ensure compliance.

Finding Text

FINDING 2022-003: LATE REFUNDS FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: FEDERAL PELL GRANT PROGRAM AND FEDERAL DIRECT LOAN PROGRAM ALN#: 84.268 & 84.063 FEDERAL AWARD YEAR: 2021-2022 Compliance Requirement: Special Tests and Provisions (N.) - Return of Title IV Funds Criteria: The Department of Education requires that all refunds be made within 45 days of a student?s withdrawal (34 CFR 668.22, 685.306). Condition: We tested twelve drop students in our sample and noted two late refunds. We consider this finding to be an instance of non-compliance and is a repeat finding shown in Section IV of this report as prior year Finding 2021-004. Cause: The condition was caused by an oversight in the financial aid department. Effect: The result is the Institution retained funds which should have been returned to the Department of Education. Question Costs: $6,908 Statistical sampling was not used when making sample selections. See Schedule of Findings and Questioned Costs for chart/table Recommendation: We recommend the Institution increase controls over refunds. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.

Categories

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

  • 21815 2022-002
    -
  • 21816 2022-003
    - Repeat
  • 21817 2022-001
    - Repeat
  • 21818 2022-002
    -
  • 21820 2022-004
    Material Weakness
  • 21821 2022-005
    Material Weakness
  • 21822 2022-006
    Material Weakness
  • 21823 2022-007
    Material Weakness
  • 21824 2022-008
    Material Weakness
  • 21825 2022-004
    Material Weakness
  • 21826 2022-005
    Material Weakness
  • 21827 2022-006
    Material Weakness
  • 21828 2022-007
    Material Weakness
  • 21829 2022-008
    Material Weakness
  • 598257 2022-002
    -
  • 598258 2022-003
    - Repeat
  • 598259 2022-001
    - Repeat
  • 598260 2022-002
    -
  • 598261 2022-003
    - Repeat
  • 598262 2022-004
    Material Weakness
  • 598263 2022-005
    Material Weakness
  • 598264 2022-006
    Material Weakness
  • 598265 2022-007
    Material Weakness
  • 598266 2022-008
    Material Weakness
  • 598267 2022-004
    Material Weakness
  • 598268 2022-005
    Material Weakness
  • 598269 2022-006
    Material Weakness
  • 598270 2022-007
    Material Weakness
  • 598271 2022-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $1.89M
84.425 Education Stabilization Fund $460,753
84.063 Federal Pell Grant Program $408,794
84.007 Federal Supplemental Educational Opportunity Grants $23,390