Finding 526741 (2024-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-12
Audit: 345743
Organization: Northeastern State University (OK)

AI Summary

  • Core Issue: Incorrect calculations and late returns of Title IV funds for student withdrawals.
  • Impacted Requirements: Compliance with 34 CFR 668.22 regarding the timely return of federal funds.
  • Recommended Follow-Up: Update controls for accurate calculations and improve processes for timely fund returns.

Finding Text

Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Return of Title IV Funds 34 CFR 668.22 Condition - Return of Title IV funds were not calculated correctly and funds were not returned within the required time frame. Questioned costs - $1,104 Context - Out of a population of 423 official and unofficial withdrawals of students who received Student Financial Assistance, a sample of 25 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For one of the student withdrawals tested, the calculation of funds to be returned by the University was calculated incorrectly. For another student withdrawal tested, the funds were not returned to the lender within the required time frame and the credit to the student's account was not made within the required time frame. Effect - The incorrect amount of funds were returned, funds were not returned within the required time frame, and a student's account was not credited within the required timeframe. Cause - The University did not use the correct amount of institutional charges when calculating the required return for one student. The University did not return funds within the required time frame for one student. Identification as a repeat finding - N/A Recommendation - The University should update their controls to ensure inputs used to calculate the return are accurate and agree to instututional records. The University should review its processes for ensuring return of funds are returned in a timely manner.

Categories

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

Other Findings in this Audit

  • 526736 2024-001
    Significant Deficiency
  • 526737 2024-001
    Significant Deficiency
  • 526738 2024-002
    Significant Deficiency
  • 526739 2024-002
    Significant Deficiency
  • 526740 2024-003
    Significant Deficiency
  • 526742 2024-004
    Significant Deficiency
  • 526743 2024-004
    Significant Deficiency
  • 526744 2024-005
    Significant Deficiency
  • 1103178 2024-001
    Significant Deficiency
  • 1103179 2024-001
    Significant Deficiency
  • 1103180 2024-002
    Significant Deficiency
  • 1103181 2024-002
    Significant Deficiency
  • 1103182 2024-003
    Significant Deficiency
  • 1103183 2024-003
    Significant Deficiency
  • 1103184 2024-004
    Significant Deficiency
  • 1103185 2024-004
    Significant Deficiency
  • 1103186 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $28.30M
84.063 Federal Pell Grant Program $13.05M
11.028 Connecting Minority Communities Pilot Program $2.10M
84.044 Trio Talent Search $796,792
84.007 Federal Supplemental Educational Opportunity Grants $558,027
84.033 Federal Work-Study Program $409,697
84.382 Strengthening Minority-Serving Institutions $391,630
84.042 Trio Student Support Services $349,020
84.116 Fund for the Improvement of Postsecondary Education $300,033
84.066 Trio Educational Opportunity Centers $238,276
84.038 Federal Perkins Loan Program $228,384
84.031 Higher Education Institutional Aid $194,252
84.335 Child Care Access Means Parents in School $164,102
12.630 Basic, Applied, and Advanced Research in Science and Engineering $102,899
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $91,091
47.083 Integrative Activities $71,729
84.047 Trio Upward Bound $66,572
93.788 Opioid Str $58,542
20.205 Highway Planning and Construction $53,307
47.076 Stem Education (formerly Education and Human Resources) $49,330
11.611 Manufacturing Extension Partnership $42,324
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $35,767
93.859 Biomedical Research and Research Training $35,627
84.184 School Safely National Activities $35,501
10.902 Soil and Water Conservation $32,530
21.027 Coronavirus State and Local Fiscal Recovery Funds $31,012
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $27,758
84.299 Indian Education -- Special Programs for Indian Children $24,019
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $23,573
17.259 Wioa Youth Activities $17,805
15.634 State Wildlife Grants $6,781
84.425 Education Stabilization Fund $6,300
45.129 Promotion of the Humanities Federal/state Partnership $5,000
45.025 Promotion of the Arts Partnership Agreements $1,800
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $1,203