Finding 513863 (2024-004)

-
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2024-12-11
Audit: 331877
Organization: Arlington Baptist University (CO)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: Federal aid was improperly disbursed to two students who did not attend classes.
  • Impacted Requirements: Violations of 34 CFR 668.32(a) and 34 CFR 600.2 regarding student eligibility.
  • Recommended Follow-Up: The University should match attendance records with federal aid disbursements and return any funds paid to ineligible students.

Finding Text

Disbursements to Ineligible Students DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: Two students who did not begin attendance in a semester were paid federal aid. Criteria: 34 CFR 668.32(a), 34 CFR 600.2 Questioned Costs: $9,500 Context: Out of 51 tested for eligibility, two students did not begin attendance in an eligible program. One student’s aid was returned prior to the end of the semester but beyond the allowable 30 days. The other student’s aid was returned shortly after fiscal year-end. Cause: The system check to verify attendance did not catch these students as not having begun the semester. Effect: Federal aid was paid to an ineligible student. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University compare a listing of students who have begun attendance to federal aid paid and return any federal aid paid to ineligible students. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Eligibility

Other Findings in this Audit

  • 513858 2024-001
    Material Weakness Repeat
  • 513859 2024-002
    Significant Deficiency Repeat
  • 513860 2024-002
    Significant Deficiency Repeat
  • 513861 2024-003
    Significant Deficiency Repeat
  • 513862 2024-004
    -
  • 1090300 2024-001
    Material Weakness Repeat
  • 1090301 2024-002
    Significant Deficiency Repeat
  • 1090302 2024-002
    Significant Deficiency Repeat
  • 1090303 2024-003
    Significant Deficiency Repeat
  • 1090304 2024-004
    -
  • 1090305 2024-004
    -

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $1.96M
84.063 Federal Pell Grant Program $793,987
84.425 Covid-19 Education Stabilization Fund Heerf - Institutional Portion $400,883
84.033 Federal Work-Study Program $9,444