Finding 369034 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-14
Audit: 290456
Organization: Louisburg College Inc. (NC)

AI Summary

  • Core Issue: The College failed to accurately calculate Title IV aid earned for three out of six students tested.
  • Impacted Requirements: Non-compliance with the requirement to return Title IV funds when aid disbursed exceeds aid earned.
  • Recommended Follow-up: Implement accurate R2T4 calculation procedures and develop a training manual for new hires on federal aid requirements.

Finding Text

2023-001 – U.S. Department of Education Student Financial Assistance Cluster – Special Tests and Provisions: Return of Title IV Funds Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or the period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. If the amount the student earned is greater than the amount disbursed, the difference between the amounts must be treated as a post-withdrawal disbursement (34 CFR 668.22(a)(1) through (a)(5)). Condition and Context: The College was unable to correctly calculate the amount of aid earned for three students out of six students tested. Known Questioned Costs: None, reporting requirement not met. Cause: The College did not correctly complete the R2T4 calculation worksheet. Effect: The College was out of compliance with the requirement to return Title IV funds. Recommendation: The College should continue to implement procedures to ensure the R2T4 calculation worksheet is accurately completed, as required. The College should also consider creating a training manual for any future new hires to learn the requirements related to federal aid scholarships.

Categories

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

Other Findings in this Audit

  • 369031 2023-001
    Significant Deficiency
  • 369032 2023-001
    Significant Deficiency
  • 369033 2023-001
    Significant Deficiency
  • 945473 2023-001
    Significant Deficiency
  • 945474 2023-001
    Significant Deficiency
  • 945475 2023-001
    Significant Deficiency
  • 945476 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $15.05M
84.268 Federal Direct Student Loans $3.28M
84.063 Federal Pell Grant Program $1.31M
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $689,768
84.425 Education Stabilization Fund $288,416
84.425 Covid-19 Education Stabilization Fund $247,877
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $104,124
64.028 Post-9/11 Veterans Educational Assistance $87,520
84.033 Federal Work-Study Program $80,000
84.007 Federal Supplemental Educational Opportunity Grants $68,902