Finding 384693 (2023-006)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-26
Audit: 297799
Organization: Columbia College (MO)
Auditor: Brown Edwards

AI Summary

  • Core Issue: The College failed to process refund calculations and return Title IV funds on time for students who withdrew, violating federal requirements.
  • Impacted Requirements: Refund calculations were not completed for two students, and four students had delays exceeding 45 days for returning funds.
  • Recommended Follow-up: Implement a reliable process for timely processing of withdrawal requests and ensure prompt return of Title IV funds.

Finding Text

2023-006 Return of Title IV Funds (Significant Deficiency) Department of Education, SFA Cluster Criteria: When a recipient of Title IV grant or loan assistance withdraws from a school during a payment period in which the recipient began attendance, the school must determine the amount of Title IV assistance earned by the student as of the student’s withdrawal date. If the total of the Title IV assistance earned by the student is less than the amount that was distributed to the student, the difference must be returned to the Title IV programs. A school must return Title IV funds to the programs from which the student received aid as soon as possible but no later than 45 days after the date of determination of a student’s withdrawal. Condition: From a population of 61 students that withdrew during the fiscal year, we tested seven and noted that six of the seven required a refund calculation and return of funds. Four of the students refund calculations were not completed in a timely fashion and two students that completed a withdrawal form did not have a refund calculations prepared. The College did not return Title IV funds for the two students that should have had refund calculations and the College did not return Title IV funds within 45 days after the date of determination of the student’s withdrawal for the four students that had refund calculations prepared. Cause: The two students that did not have refund calculations prepared withdrew electronically, however the withdrawal was not communicated to the Financial Aid Department in order to have a refund processed. Due to this, the students were considered by the College to have attended the entire semester and received failing grades for all classes. The refund calculations that were prepared for four students were prepared more than 45 days after the date of determination, thus, funds were returned more than 45 days after the date of determination of the student’s withdrawal date. Effect: The two students that withdrew but were not processed received failing grades in their classes instead of being withdrawn from their classes and no refund calculation was prepared. The four students that had refund calculations prepared were not prepared timely, resulting in Title IV funds not being returned timely. Repeat Finding from a Prior Year: No. Recommendation: We recommend the College put a process in place to ensure student withdrawal requests are processed properly and timely, and Title IV funds are returned timely. Management Response: We concur with this finding. During the 2022-2023 academic year, the Office of Financial Aid experienced much transition. The office is now fully staffed. In addition, the communication list for withdrawals was updated with the Director of Financial Aid’s information to ensure the financial aid office receives all withdrawal information in a timely manner.

Corrective Action Plan

2023-006 Return of Title IV Funds (Significant Deficiency) Criteria: When a recipient of Title IV grant or loan assistance withdraws from a school during a payment period in which the recipient began attendance, the school must determine the amount of Title IV assistance earned by the student as of the student’s withdrawal date. If the total of the Title IV assistance earned by the student is less than the amount that was distributed to the student, the difference must be returned to the Title IV programs. A school must return Title IV funds to the programs from which the student received aid as soon as possible but no later than 45 days after the date of determination of a student’s withdrawal. Condition: From a population of 61 students that withdrew during the fiscal year, we tested seven and noted that six of the seven required a refund calculation and return of funds. Four of the students refund calculations were not completed in a timely fashion and two students that completed a withdrawal form did not have a refund calculations prepared. The College did not return Title IV funds for the two students that should have had refund calculations and the College did not return Title IV funds within 45 days after the date of determination of the student’s withdrawal for the four students that had refund calculations prepared. Action Taken: We concur with this finding. During the 2022-2023 academic year, the Office of Financial Aid experienced much transition. The office is now fully staffed. In addition, the communication list for withdrawals was updated with the Director of Financial Aid’s information to ensure the financial aid office receives all withdrawal information in a timely manner. Responsible Party: Lola Kennedy, Senior Director of Financial Aid Point of Contact: Lola Kennedy, Senior Director of Financial Aid (lkennedy@columbiasc.edu) Expected date of correction: July 2023

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency

Other Findings in this Audit

  • 384688 2023-001
    Material Weakness
  • 384689 2023-002
    Significant Deficiency
  • 384690 2023-003
    Significant Deficiency
  • 384691 2023-004
    Significant Deficiency
  • 384692 2023-005
    Significant Deficiency
  • 384694 2023-007
    Significant Deficiency Repeat
  • 961130 2023-001
    Material Weakness
  • 961131 2023-002
    Significant Deficiency
  • 961132 2023-003
    Significant Deficiency
  • 961133 2023-004
    Significant Deficiency
  • 961134 2023-005
    Significant Deficiency
  • 961135 2023-006
    Significant Deficiency
  • 961136 2023-007
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $10.53M
84.063 Federal Pell Grant Program $3.17M
84.425 Education Stabilization Fund $1.34M
84.027 Special Education_grants to States $990,101
84.007 Federal Supplemental Educational Opportunity Grants $182,075
84.336 Teacher Quality Partnership Grants $173,922
84.033 Federal Work-Study Program $83,632
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $28,290
93.859 Biomedical Research and Research Training $1,538