Finding 501177 (2024-007)

-
Requirement
N
Questioned Costs
$1
Year
2024
Accepted
2024-10-01
Audit: 323427
Organization: Virginia Union University (VA)

AI Summary

  • Core Issue: Inadequate tracking of student attendance led to incorrect refund calculations for students who unofficially withdrew.
  • Impacted Requirements: Regulations mandate refunds for withdrawals within the first 60% of the semester; one student was incorrectly refunded after this period.
  • Recommended Follow-Up: The University should enhance monitoring of attendance records to ensure accurate handling of federal aid for students who stop attending.

Finding Text

Criteria: Regulations require Institutions to consider students who have stopped attending classes in the semester to be considered an unofficial withdrawal. If a student withdraws officially or unofficially within the first 60% of the semester, the Institution must calculate a refund to the student’s account statement. If a student withdraws after the 60% date in the semester, they are considered to have earned their aid and will not have a refund calculated. Condition: We tested the withdrawal process for eleven students. Out of these eleven, seven students withdrew in a period of 60% and needed a calculation of the return of funds to be made. We noted that one of these students received a refund of aid, though they did not cease attending their classes until after the 60% mark. Cause: Process and controls over attendance records and unofficial withdrawals are insufficient. Effect: Federal funds were returned to the Department of Education when the student had in fact earned the aid for the semester. Questioned costs: -$4,983 Identification of repeat findings: Not a repeat finding. Recommendation: The University should closely monitor the attendance records of students to ensure that if a student stops attending but returns later in the semester, that any issues with federal aid are addressed timely and appropriately. Views of responsible officials: The University agrees with the finding. See Client’s Corrective Action Plan – Single Audit Findings.

Categories

Questioned Costs

Other Findings in this Audit

  • 501168 2024-005
    Significant Deficiency Repeat
  • 501169 2024-005
    Significant Deficiency Repeat
  • 501170 2024-005
    Significant Deficiency Repeat
  • 501171 2024-005
    Significant Deficiency Repeat
  • 501172 2024-006
    Significant Deficiency Repeat
  • 501173 2024-006
    Significant Deficiency Repeat
  • 501174 2024-006
    Significant Deficiency Repeat
  • 501175 2024-006
    Significant Deficiency Repeat
  • 501176 2024-007
    -
  • 501178 2024-007
    -
  • 501179 2024-007
    -
  • 1077610 2024-005
    Significant Deficiency Repeat
  • 1077611 2024-005
    Significant Deficiency Repeat
  • 1077612 2024-005
    Significant Deficiency Repeat
  • 1077613 2024-005
    Significant Deficiency Repeat
  • 1077614 2024-006
    Significant Deficiency Repeat
  • 1077615 2024-006
    Significant Deficiency Repeat
  • 1077616 2024-006
    Significant Deficiency Repeat
  • 1077617 2024-006
    Significant Deficiency Repeat
  • 1077618 2024-007
    -
  • 1077619 2024-007
    -
  • 1077620 2024-007
    -
  • 1077621 2024-007
    -

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $15.28M
84.063 Federal Pell Grant Program $5.12M
11.028 Connecting Minority Communities Pilot Program $1.45M
84.116 Fund for the Improvement of Postsecondary Education $545,961
84.031 Higher Education_institutional Aid $458,706
47.076 Education and Human Resources $367,430
84.047 Trio_upward Bound $293,423
84.042 Trio_student Support Services $279,221
84.217 Trio_mcnair Post-Baccalaureate Achievement $274,078
84.044 Trio_talent Search $267,160
84.007 Federal Supplemental Educational Opportunity Grants $204,518
84.033 Federal Work-Study Program $202,379
84.021 Overseas Programs - Group Projects Abroad $119,602
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $68,168
45.309 Museum Grants for African American History and Culture $58,556