Finding 560550 (2024-003)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2024
Accepted
2025-05-16

AI Summary

  • Core Issue: The College failed to return Title IV funds within 45 days for a student who withdrew, leading to potential inaccuracies in refunds to the Department of Education.
  • Impacted Requirements: Compliance with 34 CFR 668.22 regarding timely return of unearned Title IV funds.
  • Recommended Follow-Up: Revise refund procedures to ensure accurate date calculations and timely processing of returns for all withdrawing students.

Finding Text

Finding 2024-003: Return of Title IV Funds - Significant Deficiency Repeat Finding: 2023-003 ALN: 84.268 Federal Direct Loan Program; 84.063 Federal Pell Grant Program Award Year: July 1, 2023 - June 30, 2024 Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable 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: For one student selected for testing, the return of Title IV funding was not returned within 45 days of the date that it was determined that the student withdrew. For one student tested, the semester parameters utilized by the College were inaccurate. The College originally determined that the student had completed less than 60% of the semester and a refund was required. However, a return was not required based on the student's actual semester length. Cause: The College had turnover in staffing within the financial aid department causing these procedures to be missed. Effect: The amounts refunded to the Department of Education may be incorrect. The College was also in possession of funds belonging to the federal government longer than allowed. Questioned Costs: $1,967 Context: There were a total of 19 students who withdrew during the year that received Title IV aid. There was only one student that the College determined to require a return of Title IV funds. There was also one student who was noted to not have a return of funds who did require a return of funds based on testing, resulting in questioned costs. The sample was not considered statistically valid. Recommendation: The College should modify its procedures for refunding awards to ensure proper date computations, as well as disbursing refunds in a timely manner. Management Response: Going forward, all students who withdraw from the College will be forwarded to the financial aid team to review whether a student is still eligible for the full funding of the specific semester in question or whether funding needs to be returned based on the withdrawal date. If it is deemed that funds need to be returned, the Bursar will provide the financial aid team with a copy of the student charges for that period and the Registrar will provide proof of the withdrawal date and the financial aid team will determine the amount of funding that needs to be returned. Financial aid will then complete the return through the student's account and notify the Controller and VP of Finance and Administration to process the return to G5.

Corrective Action Plan

Management Response: Going forward, all students who withdraw from the College will be forwarded to the financial aid team to review whether a student is still eligible for the full funding of the specific semester in question or whether funding needs to be returned based on the withdrawal date. If it is deemed that funds need to be returned, the Bursar will provide the financial aid team with a copy of the student charges for that period and the Registrar will provide proof of the withdrawal date and the financial aid team will determine the amount of funding that needs to be returned. Financial aid will then complete the return through the student's account and notify the Controller and VP of Finance and Administration to process the return to G5.

Categories

Questioned Costs Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 560548 2024-001
    Material Weakness Repeat
  • 560549 2024-002
    Significant Deficiency Repeat
  • 560551 2024-004
    Significant Deficiency
  • 1136990 2024-001
    Material Weakness Repeat
  • 1136991 2024-002
    Significant Deficiency Repeat
  • 1136992 2024-003
    Significant Deficiency Repeat
  • 1136993 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $5.79M
84.063 Federal Pell Grant Program $1.35M
84.038 Federal Perkins Loan Program $145,055
84.033 Federal Work-Study Program $81,018
84.007 Federal Supplemental Educational Opportunity Grants $14,000