FAC Explorer

Finding 516115 (2024-002)

-
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-12-19
Audit: 333933
Organization: University of Hawaii (HI)
Auditor: Accuity LLP

AI Summary

  • Core Issue: The institution failed to determine withdrawal dates for 5 out of 15 students who unofficially withdrew, violating federal regulations.
  • Impacted Requirements: Non-compliance with Title 34, Section 668.22(j)(2) could lead to fines or suspension from federal financial aid programs.
  • Recommended Follow-Up: Ensure timely determination of withdrawal dates within 30 days post-enrollment, and adhere to the new internal deadline of 20 days.

Finding Text

Questioned Costs $ -0- Finding No. 2024 002: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education Assistance Listing Number and Title: 84.063P – Federal Pell Grant Program Condition During our audit, we noted for 5 out of 15 students selected for testing, the institution failed to determine the withdrawal date for students who unofficially withdrew from the institution within 30 days after the end of the period of enrollment. Criteria Title 34, Section 668.22(j)(2) of the CFR requires if an institution is not required to take attendance, the institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of (1) the payment period or period of enrollment, as applicable; (2) the academic year; or (3) the program. Cause Due to on going staffing issues within the financial aid office, the institution was unable to perform the return of the Title IV funds calculation timely. Effect In accordance with 34 CFR 668.84, the Secretary of Education may levy fines and/or penalties on the institution or suspend future participation in federal student financial assistance programs for failure to comply with the requirements applicable to Title IV of the HEA. Context A sample of 15 students who withdrew from the institution and were disbursed a total of $56,370 in Title IV funds were selected for testing from a population of 117 students who withdrew and were disbursed a total of $407,987 in Title IV funds. Our test results found 5 students did not have their withdrawal date determined by the institution in a timely manner. Our sample was a statistically valid sample. Repeat Finding This is not a repeat finding. Recommendation We recommend that the institution determines the withdrawal date for students who withdrew without providing notification within 30 days after the end of the period of enrollment in accordance with federal regulations. Views of Responsible Officials and Planned Corrective Actions The institution has implemented procedures to establish an internal deadline of 20 days to determine the withdrawal date for students who unofficially withdrew from the institution.

Corrective Action Plan

Finding No. 2024-002: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.063 – Federal Pell Grant Questioned Costs: $ - Responsible Individual: Davileigh Naeole, Financial Aid Director Date Action Taken: November 12, 2024 To address the auditor’s findings and ensure timely processing of unofficial withdrawals, our strategy will be to implement an internal deadline in our office of 20 days for determining withdrawal dates, ahead of the 30-day required deadline. This will provide a buffer to manage delays and ensure compliance.

Categories

Student Financial Aid Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $121.18M
84.063 Federal Pell Grant Program $52.78M
12.019 Pacific Center Disaster (pdc) Program $13.12M
84.048 Career and Technical Education -- Basic Grants to States $7.36M
12.005 Conservation and Rehabilitation of Natural Resources on Military Installations $6.43M
43.U01 Irtf Operation $6.18M
21.029 Coronavirus Capital Projects Fund $5.66M
97.005 State and Local Homeland Security National Training Program $4.85M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $4.49M
11.012 Integrated Ocean Observing System (ioos) $3.94M
84.042 Trio Student Support Services $2.53M
12.U02 Other $2.35M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $2.13M
15.820 National and Regional Climate Adaptation Science Centers $2.13M
93.107 Area Health Education Centers $2.07M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $2.00M
11.420 Coastal Zone Management Estuarine Research Reserves $1.99M
12.550 The Language Flagship Grants to Institutions of Higher Education $1.92M
84.033 Federal Work-Study Program $1.81M
10.228 Alaska Native Serving and Native Hawaiian Serving Institutions Education Grants $1.81M
10.511 Smith-Lever Extension Funding $1.71M
84.371 Comprehensive Literacy Development $1.68M
94.006 Americorps State and National 94.006 $1.68M
43.U01 Other $1.67M
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $1.59M
11.405 Cooperative Institute (inter-Agency Funded Activities) $1.55M
84.007 Federal Supplemental Educational Opportunity Grants $1.47M
93.352 Construction Support $1.41M
93.778 Medical Assistance Program $1.35M
93.434 Every Student Succeeds Act/preschool Development Grants $1.30M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.26M
84.U01 Other $1.25M
84.310 Statewide Family Engagement Centers $1.22M
59.037 Small Business Development Centers $1.12M
93.495 Community Health Workers for Public Health Response and Resilient $1.10M
84.044 Trio Talent Search $1.01M
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $1.00M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $960,139
93.969 Pphf Geriatric Education Centers $918,696
84.206 Javits Gifted and Talented Students Education $908,282
10.310 Agriculture and Food Research Initiative (afri) $852,227
93.398 Cancer Research Manpower $817,916
15.818 Volcano Hazards Program Research and Monitoring $806,702
93.395 Cancer Treatment Research $773,464
93.874 Strengthening the Public Health System in US-Affiliated Pacific Islands $767,124
93.157 Centers of Excellence $759,949
84.382 Strengthening Minority-Serving Institutions $723,360
43.009 Mission Support $716,042
84.015 National Resource Centers Program for Foreign Language and Area Studies Or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program $715,971
84.407 Transition Programs for Students with Intellectual Disabilities Into Higher Education $702,838
93.959 Block Grants for Prevention and Treatment of Substance Abuse $676,136
15.615 Cooperative Endangered Species Conservation Fund $659,396
93.747 Elder Abuse Prevention Interventions Program $655,896
32.006 Covid-19 Telehealth Program $655,705
10.937 Partnerships for Climate-Smart Commodities $635,824
43.RD Other $620,007
84.335 Child Care Access Means Parents in School $583,153
93.822 Health Careers Opportunity Program (hcop) $570,338
10.912 Environmental Quality Incentives Program $556,201
81.113 Defense Nuclear Nonproliferation Research $550,283
12.017 Readiness and Environmental Protection Integration (repi) Program $541,272
97.132 Financial Assistance for Targeted Violence and Terrorism Prevention $523,048
84.372 Statewide Longitudinal Data Systems $514,046
15.945 Cooperative Research and Training Programs � Resources of the National Park System $513,539
11.035 Broadband Equity, Access, and Deployment Program $510,955
10.514 Expanded Food and Nutrition Education Program $506,710
12.630 Basic, Applied, and Advanced Research in Science and Engineering $493,049
84.365 English Language Acquisition State Grants $479,376
84.066 Trio Educational Opportunity Centers $478,494
84.047 Trio Upward Bound $477,239
93.304 Racial and Ethnic Approaches to Community Health $458,543
59.044 Veterans Outreach Program $442,553
93.310 Trans-Nih Research Support $432,411
10.237 From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals $432,293
93.211 Rural Telemedicine Grants $416,241
11.017 Ocean Acidification Program (oap) $415,936
93.958 Block Grants for Community Mental Health Services $407,593
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $378,458
12.335 Navy Command, Control, Communications, Computers, Intelligence, Surveillance, and Reconnaissance $376,230
93.667 Social Services Block Grant $374,917
20.109 Air Transportation Centers of Excellence $370,288
93.810 Paul Coverdell National Acute Stroke Program National Center for Chronic Disease Prevention and Health Promotion $361,835
47.041 Engineering $360,818
15.RD Other $356,435
93.113 Environmental Health $349,126
93.U02 Other $337,886
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $328,355
93.866 Aging Research $325,402
12.800 Air Force Defense Research Sciences Program $324,563
84.116 Fund for the Improvement of Postsecondary Education $324,306
15.678 Cooperative Ecosystem Studies Units $312,238
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $311,499
15.805 Assistance to State Water Resources Research Institutes $301,189
10.202 Cooperative Forestry Research $297,638
93.137 Community Programs to Improve Minority Health Grant Program $294,864
10.684 International Forestry Programs $294,349
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $291,951
93.838 Lung Diseases Research $291,448
97.RD Other $281,403
20.U01 Other $278,123
66.046 Climate Pollution Reduction Grants $274,393
11.805 Mbda Business Center $272,962
15.660 Candidate Species Conservation $272,518
20.205 Highway Planning and Construction $270,529
15.614 Coastal Wetlands Planning, Protection and Restoration $269,028
98.001 Usaid Foreign Assistance for Programs Overseas $253,344
93.326 Strengthening Public Health Through Surveillance, Epidemiologic Research, Disease Detection and Prevention $249,403
12.903 Gencyber Grants Program $248,963
84.259 Native Hawaiian Career and Technical Education $245,497
47.084 Nsf Technology, Innovation, and Partnerships $242,098
15.611 Wildlife Restoration and Basic Hunter Education and Safety $236,863
12.431 Basic Scientific Research $235,948
19.U01 Other $233,773
93.516 Public Health Training Centers Program $233,316
16.820 Postconviction Testing of Dna Evidence $228,675
47.078 Polar Programs $224,607
84.229 Language Resource Centers $222,466
93.556 Marylee Allen Promoting Safe and Stable Families Program $217,077
10.311 Beginning Farmer and Rancher Development Program $210,031
98.U01 Other $190,666
84.129 Rehabilitation Long-Term Training $190,612
45.161 Promotion of the Humanities Research $186,887
93.226 Research on Healthcare Costs, Quality and Outcomes $185,782
93.145 Aids Education and Training Centers $183,270
15.657 Endangered Species Recovery Implementation $178,785
93.U04 Other $177,449
84.010 Title I Grants to Local Educational Agencies $160,784
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $157,041
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $153,964
20.616 National Priority Safety Programs $150,034
16.825 Smart Prosecution Initiative $149,620
66.461 Regional Wetland Program Development Grants $149,440
11.439 Marine Mammal Data Program $147,624
93.394 Cancer Detection and Diagnosis Research $141,220
10.200 Grants for Agricultural Research, Special Research Grants $137,523
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $135,309
11.472 Unallied Science Program $132,485
10.680 Forest Health Protection $132,432
11.303 Economic Development Technical Assistance $131,414
20.701 University Transportation Centers Program $130,318
96.008 Social Security - Work Incentives Planning and Assistance Program $125,107
11.802 Minority Business Resource Development $123,614
10.577 Snap Partnership Grant $122,758
11.008 Noaa Mission-Related Education Awards $121,838
98.U02 Other $119,868
84.031 Higher Education Institutional Aid $116,963
43.001 Science $114,304
20.219 Recreational Trails Program $112,743
19.RD Other $111,384
81.087 Renewable Energy Research and Development $109,554
93.426 The National Cardiovascular Health Program $107,761
47.074 Biological Sciences $104,530
21.027 Coronavirus State and Local Fiscal Recovery Funds $103,391
10.001 Agricultural Research Basic and Applied Research $103,322
12.910 Research and Technology Development $102,652
97.067 Homeland Security Grant Program $102,617
12.002 Procurement Technical Assistance for Business Firms $101,726
11.U01 Other $100,357
93.165 Grants to States for Loan Repayment $100,000
12.401 National Guard Military Operations and Maintenance (o&m) Projects $99,507
15.630 Coastal $98,345
93.732 Mental and Behavioral Health Education and Training Grants $97,541
15.812 Cooperative Research Units $97,189
94.003 Americorps State Commissions Support Grant $95,241
93.250 Geriatric Academic Career Awards Programs $93,912
10.351 Rural Business Development Grant $91,251
10.932 Regional Conservation Partnership Program $89,713
10.500 Cooperative Extension Service $88,512
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $86,484
47.050 Geosciences $84,980
93.251 Universal Newborn Hearing and Screening $84,202
11.429 Marine Sanctuary Program $82,543
81.089 Fossil Energy Research and Development $81,425
93.217 Family Planning Services $80,588
84.362 Native Hawaiian Education $79,732
93.991 Preventive Health and Health Services Block Grant $79,534
84.021 Overseas Programs - Group Projects Abroad $79,300
11.463 Habitat Conservation $78,065
45.025 Promotion of the Arts Partnership Agreements $77,387
03.301 Museums for America $76,720
15.634 State Wildlife Grants $76,014
10.516 Rural Health and Safety Education Competitive Grants Program $75,565
98.U03 Other $75,218
15.670 Adaptive Science $73,194
15.232 Joint Fire Science Program $72,542
15.654 National Wildlife Refuge System Enhancements $71,664
47.079 Office of International Science and Engineering $69,589
11.469 Congressionally Identified Awards and Projects $69,552
81.041 State Energy Program $69,248
10.309 Specialty Crop Research Initiative $68,692
11.RD Other $68,030
47.RD Other $67,136
47.076 Stem Education (formerly Education and Human Resources) $64,427
81.U01 Other $64,018
10.307 Organic Agriculture Research and Extension Initiative $62,764
84.425 Education Stabilization Fund $62,241
10.U02 Other $62,190
14.267 Continuum of Care Program $62,189
84.RD Other $61,518
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $61,420
10.675 Urban and Community Forestry Program $61,306
11.417 Sea Grant Support $61,168
10.217 Higher Education - Institution Challenge Grants Program $60,849
93.172 Human Genome Research $59,650
20.325 Consolidated Rail Infrastructure and Safety Improvements $59,127
43.U02 Other $58,830
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $56,993
14.RD Other $56,649
81.049 Office of Science Financial Assistance Program $54,794
12.U01 Other $51,612
84.022 Overseas Programs - Doctoral Dissertation Research Abroad $51,478
15.663 Nfwf-Usfws Conservation Partnership $50,354
81.U02 Other $48,425
10.515 Renewable Resources Extension Act $48,374
66.509 Science to Achieve Results (star) Research Program $48,351
93.155 Rural Health Research Centers $47,563
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $47,392
11.467 Meteorologic and Hydrologic Modernization Development $47,038
84.415 Indian Education National Activities (state Tribal Education Partnership (step) and Native American Language (nal) $45,326
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $44,822
10.215 Sustainable Agriculture Research and Education $44,517
10.698 State & Private Forestry Cooperative Fire Assistance $44,380
15.069 Zoonotic Disease Initiative $44,207
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $44,000
12.003 Community Economic Adjustment Assistance for Responding to Threats to the Resilience of A Military Installation $43,825
15.608 Fish and Wildlife Management Assistance $43,523
12.U06 Other $43,288
12.900 Language Grant Program $43,286
47.083 Integrative Activities $42,470
15.981 Water Use and Data Research $41,159
10.028 Wildlife Services $40,969
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $40,895
12.420 Military Medical Research and Development $40,782
20.RD Other $40,571
10.678 Forest Stewardship Program $39,018
11.419 Coastal Zone Management Administration Awards $38,973
99.U01 Other $37,689
97.047 Bric: Building Resilient Infrastructure and Communities $37,303
15.423 Bureau of Ocean Energy Management (boem) Environmental Studies (es) $36,815
93.396 Cancer Biology Research $35,836
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $35,681
15.944 Natural Resource Stewardship $34,632
43.012 Space Technology $33,651
12.300 Basic and Applied Scientific Research $33,600
15.815 National Land Remote Sensing Education Outreach and Research $33,380
97.039 Hazard Mitigation Grant $33,000
10.934 Feral Swine Eradication and Control Pilot Program $32,999
66.460 Nonpoint Source Implementation Grants $32,955
93.387 National and State Tobacco Control Program $32,777
11.407 Interjurisdictional Fisheries Act of 1986 $32,438
14.218 Community Development Block Grants/entitlement Grants $31,820
45.024 Promotion of the Arts Grants to Organizations and Individuals $31,679
93.297 Teenage Pregnancy Prevention Program $31,548
12.U05 Other $31,067
81.RD Other $31,066
10.025 Plant and Animal Disease, Pest Control, and Animal Care $30,687
03.312 National Leadership Grants $30,294
93.647 Social Services Research and Demonstration $30,226
93.110 Maternal and Child Health Federal Consolidated Programs $29,502
10.664 Cooperative Forestry Assistance $27,377
12.902 Information Security Grants $27,319
93.989 International Research and Research Training $26,550
93.369 Acl Independent Living State Grants $26,149
10.962 Cochran Fellowship Program $25,737
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $25,583
10.574 Team Nutrition Grants $25,548
10.329 Crop Protection and Pest Management Competitive Grants Program $24,907
47.049 Mathematical and Physical Sciences $23,002
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $22,992
93.393 Cancer Cause and Prevention Research $22,846
12.905 Cybersecurity Core Curriculum $21,598
10.304 Food and Agriculture Defense Initiative (fadi) $21,365
93.855 Allergy and Infectious Diseases Research $20,916
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $20,571
93.859 Biomedical Research and Research Training $20,368
93.279 Drug Abuse and Addiction Research Programs $19,190
64.U01 Other $19,181
97.U01 Other $18,966
10.RD Other $17,931
19.009 Academic Exchange Programs - Undergraduate Programs $17,902
11.029 Tribal Broadband Connectivity Program $17,859
93.361 Nursing Research $17,837
45.149 Promotion of the Humanities Division of Preservation and Access $17,709
10.332 Agricultural Genome to Phenome Initiative $17,388
12.351 Scientific Research - Combating Weapons of Mass Destruction $17,284
45.129 Promotion of the Humanities Federal/state Partnership $17,206
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $16,744
15.875 Economic, Social, and Political Development of the Territories $16,232
99.U03 Other $16,148
21.019 Coronavirus Relief Fund $16,118
94.008 Americorps Commission Investment Fund 94.008 $16,008
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $15,815
94.013 Americorps Volunteers in Service to America 94.013 $15,658
10.699 Partnership Agreements $15,618
93.932 Native Hawaiian Health Systems $15,300
93.307 Minority Health and Health Disparities Research $14,982
93.U03 Other $14,955
12.U03 Other $14,092
11.454 Unallied Management Projects $13,004
10.328 Food Safety Outreach Program $12,991
10.558 Child and Adult Care Food Program $12,540
20.215 Highway Training and Education $12,304
11.307 Economic Adjustment Assistance $12,102
93.865 Child Health and Human Development Extramural Research $12,065
99.RD Other $11,876
12.740 Past Conflict Accounting $11,462
64.RD Other $11,141
15.664 Fish and Wildlife Coordination and Assistance $10,910
84.019 Overseas Programs - Faculty Research Abroad $10,900
10.902 Soil and Water Conservation $10,837
66.605 Performance Partnership Grants $10,658
45.U01 Other $10,630
10.961 Scientific Cooperation and Research $9,986
15.808 U.s. Geological Survey Research and Data Collection $9,566
11.452 Unallied Industry Projects $9,164
11.437 Pacific Fisheries Data Program $9,086
10.207 Animal Health and Disease Research $9,049
93.493 Congressional Directives $9,037
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $9,026
12.RD Other $8,738
47.075 Social, Behavioral, and Economic Sciences $8,503
11.482 Coral Reef Conservation Program $7,500
11.431 Climate and Atmospheric Research $6,675
93.136 Injury Prevention and Control Research and State and Community Based Programs $6,427
99.U02 Other $6,285
15.570 Bay-Delta Restoration Program $6,241
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $6,171
84.016 Undergraduate International Studies and Foreign Language Programs $5,830
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $5,402
98.RD Other $5,278
93.103 Food and Drug Administration Research $4,579
47.070 Computer and Information Science and Engineering $4,035
10.312 Biomass Research and Development Initiative Competitive Grants Program (brdi) $3,849
16.540 Juvenile Justice and Delinquency Prevention $3,800
93.U01 Other $3,600
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $3,159
16.726 Juvenile Mentoring Program $2,911
93.RD Other $2,858
10.212 Small Business Innovation Research (sbir) Program / Small Business Technology Transfer (sttr) Program $2,775
93.788 Opioid Str $2,094
15.605 Sport Fish Restoration $2,017
11.473 Office for Coastal Management $2,000
10.170 Specialty Crop Block Grant Program - Farm Bill $1,943
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $1,828
81.086 Conservation Research and Development $1,766
93.273 Alcohol Research Programs $1,587
12.U04 Other $1,045
19.015 Cultural, Technical and Educational Centers $1,036
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $850
93.242 Mental Health Research Grants $836
10.U01 Other $773
93.879 Medical Library Assistance $543
15.554 Cooperative Watershed Management $526
43.008 Office of Stem Engagement (ostem) $450
43.003 Exploration $375
16.812 Second Chance Act Reentry Initiative $326
93.397 Cancer Centers Support Grants $69
93.399 Cancer Control $50
15.U01 Other $1
14.U01 Other $-6
93.837 Cardiovascular Diseases Research $-14
10.534 Cacfp Meal Service Training Grants $-18
15.631 Partners for Fish and Wildlife $-27
10.931 Agricultural Conservation Easement Program $-29
20.200 Highway Research and Development Program $-34
10.334 Enhancing Agricultural Opportunities for Military Veterans Competitive Grants Program $-34
93.917 Hiv Care Formula Grants $-42
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $-43
93.631 Developmental Disabilities Projects of National Significance $-52
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $-67
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $-67
14.872 Public Housing Capital Fund $-98
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $-8,092
11.468 Applied Meteorological Research $-10,701
11.441 Regional Fishery Management Councils $-32,193