Finding 564315 (2024-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-06-10
Audit: 358473
Organization: Adventhealth University (FL)
Auditor: Brown Edwards

AI Summary

  • Core Issue: Funds were not returned to students or the Department of Education within the required 45 days after withdrawal determinations.
  • Impacted Requirements: Compliance with 34 CFR Section 668.173(b) regarding timely return of Title IV funds.
  • Recommended Follow-Up: Implement procedures for timely R2T4 calculations and ensure ongoing staff training and automated processes to prevent future delays.

Finding Text

2024-002 – Return of Title IV Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: Return of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew in accordance with 34 CFR Section 668.173(b). Condition: From a population of 130 students that officially or unofficially withdrew during the term, we tested 15 students and noted that four students required refund calculations. Funds were returned more than 45 days after the date of determination for all students that required refunds. Cause: Controls are not functioning properly to ensure timely return. Effect: Funds were not timely returned to students or the Department of Education as required. Recommendation: We recommend procedures are put in place to ensure R2T4 calculations are performed timely following the University’s date of determination.Action Taken: Due to a significant change/shortage in staff some R2T4’s were not calculated in a timely manner, however we are currently running the report biweekly avoiding delays in the return of Title IV funds. Reminders are placed on calendars. Attendance policy is undergoing a revision to allow for more consistent totals when calculating the number of days. In addition the process has been automated in Financial Aid software so it will no longer be a manual calculation. Responsible Party and contact information: Lynda Swanson, Asst. Director of Financial Aid, Valerie Souza, FA Business Systems Analyst, and Daisy Tabachow, Director of Financial Aid. Expected Date of Correction: Trimester reconciliation-completion date-end of fiscal year.

Corrective Action Plan

2024-002 – Return of Title IV Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: Return of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew in accordance with 34 CFR Section 668.173(b). Condition: From a population of 130 students that officially or unofficially withdrew during the term, we tested 15 students and noted that four students required refund calculations. Funds were returned more than 45 days after the date of determination for all students that required refunds. Cause: Controls are not functioning properly to ensure timely return. Effect: Funds were not timely returned to students or the Department of Education as required. Recommendation: We recommend procedures are put in place to ensure R2T4 calculations are performed timely following the University’s date of determination.Action Taken: Due to a significant change/shortage in staff some R2T4’s were not calculated in a timely manner, however we are currently running the report biweekly avoiding delays in the return of Title IV funds. Reminders are placed on calendars. Attendance policy is undergoing a revision to allow for more consistent totals when calculating the number of days. In addition the process has been automated in Financial Aid software so it will no longer be a manual calculation. Responsible Party and contact information: Lynda Swanson, Asst. Director of Financial Aid, Valerie Souza, FA Business Systems Analyst, and Daisy Tabachow, Director of Financial Aid. Expected Date of Correction: Trimester reconciliation-completion date-end of fiscal year.

Categories

Special Tests & Provisions Student Financial Aid Reporting Significant Deficiency

Other Findings in this Audit

  • 564316 2024-003
    Significant Deficiency
  • 564317 2024-001
    Significant Deficiency
  • 564318 2024-004
    Significant Deficiency
  • 1140757 2024-002
    Significant Deficiency
  • 1140758 2024-003
    Significant Deficiency
  • 1140759 2024-001
    Significant Deficiency
  • 1140760 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $21.40M
84.063 Federal Pell Grant Program $2.16M
84.007 Federal Supplemental Educational Opportunity Grants $84,225