Finding 578811 (2020-008)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2021
Accepted
2023-11-26
Audit: 4064
Organization: Concordia College (NY)

AI Summary

  • Core Issue: We couldn't verify withdrawal dates or the accuracy of Return to Title IV funds calculations for three out of seventeen student cases.
  • Impacted Requirements: Compliance with Title IV fund return regulations is compromised due to missing student records after the College's closure.
  • Recommended Follow-Up: Investigate alternative methods to retrieve records or assess compliance for affected students to ensure accurate fund return calculations.

Finding Text

2020-008 Special Tests – Return of Title IV Funds FALN Number: 84.268 / 84.063 Program or Cluster Name: Federal Direct Student Loan Program / Federal Pell Grant Program (Student Financial Assistance Cluster) Agency: U.S. Department of Education Condition: For three of seventeen student withdrawals, we were unable to verify the date of the student withdrawals or examine the Return to Title IV funds calculation for accuracy or timeliness. Status: Because of the closure of the College, individual student records including individual transaction records were not maintained either digitally or in paper format. We were unable to determine whether Return of Title IV fund calculations were required or performed accurately or timely and as such the correction of the finding could not be verified. See current year finding 2021-002.

Categories

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

Other Findings in this Audit

  • 2362 2021-002
    Material Weakness
  • 2363 2020-002
    Material Weakness
  • 2364 2020-003
    Significant Deficiency
  • 2365 2020-004
    Material Weakness Repeat
  • 2366 2020-005
    Material Weakness
  • 2367 2020-006
    Significant Deficiency
  • 2368 2020-007
    Significant Deficiency Repeat
  • 2369 2020-008
    Material Weakness Repeat
  • 2370 2020-009
    Significant Deficiency
  • 2371 2020-010
    Material Weakness
  • 2372 2020-011
    Material Weakness
  • 2373 2020-012
    Material Weakness
  • 2374 2020-013
    Material Weakness
  • 578804 2021-002
    Material Weakness
  • 578805 2020-002
    Material Weakness
  • 578806 2020-003
    Significant Deficiency
  • 578807 2020-004
    Material Weakness Repeat
  • 578808 2020-005
    Material Weakness
  • 578809 2020-006
    Significant Deficiency
  • 578810 2020-007
    Significant Deficiency Repeat
  • 578812 2020-009
    Significant Deficiency
  • 578813 2020-010
    Material Weakness
  • 578814 2020-011
    Material Weakness
  • 578815 2020-012
    Material Weakness
  • 578816 2020-013
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $7.06M
84.063 Federal Pell Grant Program $1.52M
84.007 Federal Supplemental Educational Opportunity Grants $40,768
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $33,031