Finding 41848 (2022-014)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 40401
Organization: Harris-Stowe State University (MO)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: The University failed to exclude a scheduled break of at least five consecutive days when calculating Title IV aid for students who withdrew during the Fall 2020 semester.
  • Impacted Requirements: This finding violates 34 CFR 668.22(f)(2)(i) and (ii)(B), which outlines how to calculate the total number of calendar days in a period of enrollment.
  • Recommended Follow-Up: Management should review and strengthen compliance controls to ensure accurate calculations for Title IV funds, as this is a repeat finding from previous audits.

Finding Text

Finding 2022-014 ? Material Weakness: Special Tests And Provision ? Return Of Title IV Funds ? Compliance and Control Finding ALN 84.063 ? Federal Pell Grant Program and 84.268 ? Federal Direct Student Loan Program ? Student Financial Aid Cluster Federal Agency: Department of Education Pass-Through Entity: None Criteria Or Specific Requirement: Per 34 CFR 668.22(f)(2)(i) and (ii)(B), the total number of calendar days in a period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a period of enrollment and the number of calendar days completed in that period. Condition: The University did not exclude a scheduled break of at least five consecutive days in the Fall 2020 semester from the total number of calendar days in a period of enrollment and the number of calendar days completed in that period when calculation the amount of Title IV aid earned by students at the time of the withdrawal date. Cause: Controls over compliance put in place by management were not operating effectively as it relates to return of Title IV funds. Effect: The University?s controls did not prevent the errors noting during the return of Title IV funds. Questioned Costs: $914 of known questioned costs were identified in our testing sample. Likely questioned costs did not exceed $25,000. Context: Based on a sample of 18 students, the University did not exclude a scheduled break of five consecutive days for 8 students tested for the fall 2020 semester. The five consecutive days were not excluded from the period of enrollment and the number of calendar days completed in that period when calculating the amount of Title IV aid earned by the student for the semester. Identification As A Repeat Finding: 2021-021 and 2020-014 Recommendation: We recommend that management review its processes and controls surrounding this compliance requirement to ensure that the control is appropriate and operating effectively to support that the University is in compliance with the requirements of its federal program. Views Of Responsible Officials: The calendar for 2022 - 2023 academic year has been updated to ensure the correct number of days are used for return of Title IV calculations. The calendar for 2022 - 2023 academic year has been updated to ensure the correct number of days are used for return of Title IV calculations. The calendar for 2022 - 2023 academic year has been updated to ensure the correct number of days are used for return of Title IV calculations. ::

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring Special Tests & Provisions Material Weakness

Other Findings in this Audit

  • 41799 2022-003
    Material Weakness Repeat
  • 41800 2022-004
    Material Weakness Repeat
  • 41801 2022-011
    Material Weakness Repeat
  • 41802 2022-003
    Material Weakness Repeat
  • 41803 2022-004
    Material Weakness Repeat
  • 41804 2022-011
    Material Weakness Repeat
  • 41805 2022-003
    Material Weakness Repeat
  • 41806 2022-004
    Material Weakness Repeat
  • 41807 2022-005
    Material Weakness Repeat
  • 41808 2022-006
    Material Weakness Repeat
  • 41809 2022-003
    Material Weakness Repeat
  • 41810 2022-004
    Material Weakness Repeat
  • 41811 2022-005
    Material Weakness Repeat
  • 41812 2022-006
    Material Weakness Repeat
  • 41813 2022-003
    Material Weakness Repeat
  • 41814 2022-004
    Material Weakness Repeat
  • 41815 2022-005
    Material Weakness Repeat
  • 41816 2022-006
    Material Weakness Repeat
  • 41817 2022-007
    Material Weakness Repeat
  • 41818 2022-004
    Material Weakness
  • 41819 2022-009
    Material Weakness Repeat
  • 41820 2022-004
    Material Weakness
  • 41821 2022-010
    Material Weakness Repeat
  • 41822 2022-008
    Material Weakness Repeat
  • 41823 2022-004
    Material Weakness
  • 41824 2022-009
    Material Weakness Repeat
  • 41825 2022-003
    Material Weakness Repeat
  • 41826 2022-004
    Material Weakness Repeat
  • 41827 2022-003
    Material Weakness Repeat
  • 41828 2022-004
    Material Weakness Repeat
  • 41829 2022-003
    Material Weakness Repeat
  • 41830 2022-004
    Material Weakness Repeat
  • 41831 2022-012
    Material Weakness Repeat
  • 41832 2022-012
    Material Weakness Repeat
  • 41833 2022-012
    Material Weakness Repeat
  • 41834 2022-013
    Significant Deficiency Repeat
  • 41835 2022-014
    Material Weakness Repeat
  • 41836 2022-012
    Material Weakness Repeat
  • 41837 2022-012
    Material Weakness Repeat
  • 41838 2022-013
    Significant Deficiency Repeat
  • 41839 2022-014
    Material Weakness Repeat
  • 41840 2022-012
    Material Weakness Repeat
  • 41841 2022-013
    Significant Deficiency Repeat
  • 41842 2022-014
    Material Weakness Repeat
  • 41843 2022-012
    Material Weakness Repeat
  • 41844 2022-013
    Significant Deficiency Repeat
  • 41845 2022-014
    Material Weakness Repeat
  • 41846 2022-012
    Material Weakness Repeat
  • 41847 2022-013
    Significant Deficiency Repeat
  • 618241 2022-003
    Material Weakness Repeat
  • 618242 2022-004
    Material Weakness Repeat
  • 618243 2022-011
    Material Weakness Repeat
  • 618244 2022-003
    Material Weakness Repeat
  • 618245 2022-004
    Material Weakness Repeat
  • 618246 2022-011
    Material Weakness Repeat
  • 618247 2022-003
    Material Weakness Repeat
  • 618248 2022-004
    Material Weakness Repeat
  • 618249 2022-005
    Material Weakness Repeat
  • 618250 2022-006
    Material Weakness Repeat
  • 618251 2022-003
    Material Weakness Repeat
  • 618252 2022-004
    Material Weakness Repeat
  • 618253 2022-005
    Material Weakness Repeat
  • 618254 2022-006
    Material Weakness Repeat
  • 618255 2022-003
    Material Weakness Repeat
  • 618256 2022-004
    Material Weakness Repeat
  • 618257 2022-005
    Material Weakness Repeat
  • 618258 2022-006
    Material Weakness Repeat
  • 618259 2022-007
    Material Weakness Repeat
  • 618260 2022-004
    Material Weakness
  • 618261 2022-009
    Material Weakness Repeat
  • 618262 2022-004
    Material Weakness
  • 618263 2022-010
    Material Weakness Repeat
  • 618264 2022-008
    Material Weakness Repeat
  • 618265 2022-004
    Material Weakness
  • 618266 2022-009
    Material Weakness Repeat
  • 618267 2022-003
    Material Weakness Repeat
  • 618268 2022-004
    Material Weakness Repeat
  • 618269 2022-003
    Material Weakness Repeat
  • 618270 2022-004
    Material Weakness Repeat
  • 618271 2022-003
    Material Weakness Repeat
  • 618272 2022-004
    Material Weakness Repeat
  • 618273 2022-012
    Material Weakness Repeat
  • 618274 2022-012
    Material Weakness Repeat
  • 618275 2022-012
    Material Weakness Repeat
  • 618276 2022-013
    Significant Deficiency Repeat
  • 618277 2022-014
    Material Weakness Repeat
  • 618278 2022-012
    Material Weakness Repeat
  • 618279 2022-012
    Material Weakness Repeat
  • 618280 2022-013
    Significant Deficiency Repeat
  • 618281 2022-014
    Material Weakness Repeat
  • 618282 2022-012
    Material Weakness Repeat
  • 618283 2022-013
    Significant Deficiency Repeat
  • 618284 2022-014
    Material Weakness Repeat
  • 618285 2022-012
    Material Weakness Repeat
  • 618286 2022-013
    Significant Deficiency Repeat
  • 618287 2022-014
    Material Weakness Repeat
  • 618288 2022-012
    Material Weakness Repeat
  • 618289 2022-013
    Significant Deficiency Repeat
  • 618290 2022-014
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $5.15M
84.063 Federal Pell Grant Program $4.55M
84.268 Federal Direct Student Loans $656,198
84.044 Trio_talent Search $350,744
84.031 Higher Education_institutional Aid $342,394
84.047 Trio_upward Bound $254,172
84.042 Trio_student Support Services $225,270
47.076 Education and Human Resources $186,497
84.033 Federal Work-Study Program $108,511
84.007 Federal Supplemental Educational Opportunity Grants $86,085
84.120 Minority Science and Engineering Improvement $80,747
10.558 Child and Adult Care Food Program $20,267
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $18,389
93.088 Advancing System Improvements for Key Issues in Women's Health $12,000