Finding Text
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Number: 84.007, 84.033, 84.063, 84.268
Federal Award Identification Number: P007A223424-2023, P033A223424-2023, P063P220352-2023,
and P268K220352-2023
Award Period: 7/1/22-6/30/23
Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters
Condition: Langston University had 2 instance of Title IV refund checks to students that were outstanding
longer than 240 days as of June 30, 2023.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an
institution that attempts to disburse funds by check and the check is not cashed, the institution must return
the funds to the Secretary no later than 240 days after the date it issued that check. The Code of Federal
Regulations, 2 CFR 200.303, required that entities must establish and maintain internal controls which
provide reasonable assurance that federal award expenditures are in compliance with Federal statutes,
regulations, and the terms and conditions of the Federal Award.
Context: During the testing of the outstanding Title IV student check listing CLA observed two instances of
stale checks at Langston that were aged greater than 240 days.
Questioned costs: N/A
Cause: The University did not return checks that were not cashed within 240 days.
Effect: Funds are not returned to the Department of Education in a timely manner.
Repeat finding: No
Recommendation: We recommend that the University establish and maintain internal controls which
provide reasonable assurance that federal award expenditures are in compliance with Federal statutes,
regulations, and the terms and conditions of the Federal Award and that stale federal aid checks are returned
to the Department of Education with 240 days after the date of issuance if not cashed.
Views of responsible officials: Management agrees with the finding and has developed a plan to correct
the finding.