Finding 504766 (2024-002)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-11-05
Audit: 327385
Organization: Wayland Baptist University (TX)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: Two students had incorrect calculations for returned Title IV funds after withdrawing, leading to underpayments.
  • Impacted Requirements: This violates 34 CFR 668.22 regarding proper R2T4 calculations.
  • Recommended Follow-Up: Increase training for counselors on R2T4 calculations to prevent future errors.

Finding Text

Return of Title IV (R2T4) Calculations Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: There were two incorrect calculations of returned funds for students that withdrew during the term. Criteria: 34 CFR 668.22 Questioned Costs: $0 Context: Out of 37 students, 2 students who withdrew had incorrect calculations. One student was not offered a post-withdrawal disbursement (PWD) of Pell when they attended less than half time in the spring, and one student had an incorrect last date of attendance used in the calculation. These students were not yet corrected during the audit process. Cause: These were oversights by the University. Effect: Incorrect amounts of federal funding were returned. One PWD of Pell was $76 less than the student was eligible for and a Pell PWD of $152 was not paid to one student. Identification as repeat finding, if applicable: Yes, 2023-002, 2022-002, 2021-004, and 2020-003. Recommendation: We recommend the University continue to provide additional training for counselors performing R2T4 calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

2024-002 Return of Title IV (R2T4) Calculations Recommendation: We recommend the University continue to provide additional training for counselors performing R2T4 calculations. Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting will provide regular in-house R2T4 training specific to WBU for all financial aid staff. All financial aid staff responsible for R2T4 will be required to complete pertinent training provided by FSA and purchased through NASFAA. Person Responsible for Corrective Action Plan: Robert Hamilton, Executive Director of Financial Aid and Brooke Tyler, Assistant Director of Compliance & Reporting Anticipated Date of Completion: December 15, 2024.

Categories

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $14.23M
84.063 Federal Pell Grant Program $5.29M
84.031 Higher Education Institutional Aid $452,720
84.007 Federal Supplemental Educational Opportunity Grants $198,741
47.076 Stem Education (formerly Education and Human Resources) $161,172
84.116 Fund for the Improvement of Postsecondary Education $155,557
84.033 Federal Work-Study Program $146,162
84.038 Federal Perkins Loan Program $84,079
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $73,439
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $2,829