Finding 585911 (2023-002)

- Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-23
Audit: 12966
Organization: Warner University, Inc. (CO)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: The University failed to properly assess R2T4s for modular withdrawals, incorrectly assuming a 49% exemption for zero credit students.
  • Impacted Requirements: This violates 34 CFR 668.22, leading to unearned Title IV funds not being returned on time.
  • Recommended Follow-Up: Financial aid staff should pursue ongoing compliance training and consult with the Department of Education for guidance on new regulations.

Finding Text

Late Return of Title IV (R2T4) DEPARTMENT OF EDUCATION ALN #: 84.063, 84.007, 84.268, and 84.379 Federal Award Identification #: 2022-23 Financial Aid Year Condition: The University did not properly assess R2T4s under the modular withdrawal regulations that went into effect July 1, 2021. The University had an incorrect assumption of the 49% exemption for zero credit students in modular programs. Criteria: 34 CFR 668.22 Questioned Costs: $2,954 Context: Out of 25 students who withdrew during the audit period, 2 students in modular programs did not have an R2T4 calculated and unearned funds returned timely. $2,954 in Federal Direct Loans were returned as part of the audit process. The University completed additional review of their students in modular programs who withdrew officially or unofficially and no other late returns were identified. Cause: Complexity of modular withdraw regulations. University originally assessed the students as having met an exemption when the exemption did not apply. Effect: Unearned Title IV funds not returned timely. Identification as repeat finding, if applicable: 2022-001 Recommendation: We recommend that the financial aid office continues to attend compliance training on the modular regulations and consult with Department of Education on the implementation of new regulations where necessary. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 9460 2023-001
    Significant Deficiency
  • 9461 2023-001
    Significant Deficiency
  • 9462 2023-001
    Significant Deficiency
  • 9463 2023-001
    Significant Deficiency
  • 9464 2023-001
    Significant Deficiency
  • 9465 2023-001
    Significant Deficiency
  • 9466 2023-002
    - Repeat
  • 9467 2023-002
    - Repeat
  • 9468 2023-002
    - Repeat
  • 9469 2023-002
    - Repeat
  • 585902 2023-001
    Significant Deficiency
  • 585903 2023-001
    Significant Deficiency
  • 585904 2023-001
    Significant Deficiency
  • 585905 2023-001
    Significant Deficiency
  • 585906 2023-001
    Significant Deficiency
  • 585907 2023-001
    Significant Deficiency
  • 585908 2023-002
    - Repeat
  • 585909 2023-002
    - Repeat
  • 585910 2023-002
    - Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $5.56M
84.063 Federal Pell Grant Program $2.18M
84.038 Federal Perkins Loan Program $142,347
84.007 Federal Supplemental Educational Opportunity Grants $107,206
84.033 Federal Work-Study Program $80,763
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $16,974
84.425 Covid-19 Education Stabilization Fund Heerf - Institutional Portion $14,136