FINDING 2022 – 002:
Repeat of Prior Year Finding 2021-004
Name of Responsible Individual: Joyce Lubeck-Sonenberg, Acting Director of Financial Aid
Type of Finding: Federal Award Findings and Questioned Costs
Criteria: Recipients of federal awards are required to administer its federal programs with an
adequate system of internal controls over applicable compliance requirements.
Condition: The University did not reconcile its SAS data file to its financial records for all 12 months of
the fiscal year.
Corrective Action: Wheeling University has implemented several significant corrective actions towards
improving the reconciliation requirements for the Pell and Direct Loan Programs. A highly
administratively capable staff person has been promoted to Assistant Director and demonstrates a level
of financial aid leadership that is appreciated throughout the campus community. This individual has
received extensive regulatory and technical training regarding the federal requirements to monthly
reconcile cash received from the G5 account with disbursements submitted to the COD System. In
addition to confirming the accuracy of monthly reconciliation efforts, this approach allows the FA office
to compare internal awarding databases against COD’s database for Pell and Direct Loan awards and
identify discrepancies that require further attention. Also, this assists the University to be better
prepared to perform efficient and accurate closeout activities at year-end. Previous audit findings
showed little evidence of accurate reconciliation efforts. In working with the University IT Department,
monthly reconciliation files are now housed in a shared electronic file system, easily retrieved for
review, and are confirmed for accuracy by the acting Director of Financial Aide each month.
Anticipated Completion Date: This process was completed in March of 2023 and is ongoing.