Finding 37529 (2022-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-01-08
Audit: 31692
Organization: North Central Missouri College (MO)
Auditor: Kpm CPAS PC

AI Summary

  • Core Issue: The College failed to return Title IV funds within the required 45-day timeframe after a student withdrawal.
  • Impacted Requirements: This non-compliance violates 34 CFR 668.173(b), which mandates timely returns of unearned funds.
  • Recommended Follow-Up: Implement new procedures and weekly reports to ensure all withdrawals are promptly identified and processed for R2T4 calculations.

Finding Text

Significant Deficiency and Compliance U.S. Department of Education Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063 & 84.268 Award Year 2021-2022 2022-001 Special Test and Provisions - Return of Title IV Funds Criteria: In accordance with 34 CFR 668.173(b), the College must return Title IV funds within 45 days after the date the College determined the student withdrew. Condition: The College did not return unearned Title IV funds within the prescribed timeframe. Context: A sample of 20 R2T4 calculations revealed that one student had Title IV funds returned later than the allowable timeframe. All funds were returned in the proper order and amount. Effect: Title IV funds were not returned in a timely manner. Cause: The College did not have specific procedures in place to ensure timely reporting of withdraws by instructors, which in turn, did not provide enough time for the College to identify, prepare, and return funds within the required timeframe. Questioned Costs: The questioned costs would be insignificant due to the funds being returned in the proper order and amount. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 668.173 as it relates to the return of Title IV funds. Response: Through the processes the NCMC Financial Aid Office had in place, the affected student (an official withdraw) was missed until determination of unofficial withdraws at the end of the semester. To ensure the NCMC Financial Aid Office complies with the requirements of 34 CFR 668.173 as it relates to the return of Title IV funds, an additional weekly report was implemented to identify all withdraws and confirm an R2T4 calculation was performed (if required).

Categories

Student Financial Aid Special Tests & Provisions Reporting Significant Deficiency

Other Findings in this Audit

  • 37528 2022-001
    Significant Deficiency
  • 37530 2022-001
    Significant Deficiency
  • 37531 2022-001
    Significant Deficiency
  • 613970 2022-001
    Significant Deficiency
  • 613971 2022-001
    Significant Deficiency
  • 613972 2022-001
    Significant Deficiency
  • 613973 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $2.67M
84.268 Federal Direct Student Loans $2.01M
84.425 Education Stabilization Fund $457,345
84.047 Trio_upward Bound $312,393
84.042 Trio_student Support Services $275,032
84.048 Career and Technical Education -- Basic Grants to States $253,023
17.259 Wia Youth Activities $216,556
17.258 Wia Adult Program $201,809
93.600 Head Start $165,686
84.044 Trio_talent Search $110,088
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $67,720
84.033 Federal Work-Study Program $59,742
84.007 Federal Supplemental Educational Opportunity Grants $57,375
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $19,403
93.558 Temporary Assistance for Needy Families $15,201
10.558 Child and Adult Care Food Program $13,072
17.278 Wia Dislocated Worker Formula Grants $8,245
10.559 Summer Food Service Program for Children $4,360
17.225 Unemployment Insurance $1,277