Finding 524696 (2024-001)

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Requirement
A
Questioned Costs
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Year
2024
Accepted
2025-02-27
Audit: 344126
Organization: Wilkes University (PA)

AI Summary

  • Core Issue: A Title IV calculation was missed for one student who withdrew, leading to noncompliance with federal regulations.
  • Impacted Requirements: The University failed to follow 34 CFR 668.22, which mandates timely R2T4 calculations and returns of unearned funds.
  • Recommended Follow-Up: Establish clear procedures for notifying Student Financial Aid of withdrawals and enhance tracking to ensure compliance with R2T4 requirements.

Finding Text

Finding 2024-001 – Special Tests and Provisions, Return of Title IV Calculations Federal Program – Federal Direct Student Loans, Federal Pell Grant Program Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - 84.063, 84.268 Federal Award Year - May 31, 2024 Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: In a sample of 18 students that withdrew during the fiscal year testing, a return of Title IV (R2T4) calculation was not performed for one student. The sample was not a statistically valid sample. Cause: The University’s Registrar did not have a procedure to inform Student Financial Aid when a graduate student withdrawals. Effect: The R2T4 calculation was not performed for a student who withdrew resulting in noncompliance with Title IV requirements. Questioned Costs: $2,402 in unreturned Title IV funds. Recommendation: It is recommended that the University implement policies and procedures for withdrawals of graduate students and R2T4 calculations and implement enhanced tracking procedures to ensure timely R2T4 calculations and returns. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. The University will implement a process that ensures notification from the Registrar when a student drops from any course or from the University. A review of R2T4 will be completed at that time if deemed necessary. The process will be reviewed annually by the University to ensure compliance.

Categories

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

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $37.82M
84.063 Federal Pell Grant Program $3.71M
84.038 Federal Perkins Loan Program $804,436
84.287 Twenty-First Century Community Learning Centers $772,772
20.205 Highway Planning and Construction $707,291
93.364 Nursing Student Loans $496,301
84.047 Trio_upward Bound $484,744
84.007 Federal Supplemental Educational Opportunity Grants $301,142
84.033 Federal Work-Study Program $278,218
59.037 Small Business Development Centers $144,978
47.078 Polar Programs $126,901
47.041 Engineering $30,417
23.002 Appalachian Area Development $16,639
43.008 Education $15,116
14.228 Community Development Block Grants/entitlement Grants $10,000