Finding Text
Federal Agency: U.S. Department of Education
Federal Program Name: Student Financial Assistance Cluster
Assistance Listing Number: 84.007, 84.033, 84.063, 84.268
Award Period: July 1, 2022 – June 30, 2023
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: Once a students’ withdrawal date is determined, a school needs to
calculate the percentage of the payment period or period of enrollment completed. Institutionally
scheduled breaks of five or more consecutive days are excluded from the return of Title IV calculation
as periods of nonattendance and, therefore, do not affect the calculation of the amount of Federal
Student Aid earned (34 CFR 668.22(f)(2)(i)).
Condition: During our testing, it was noted the University’s process did not ensure scheduled breaks
were properly factored into an R2T4 calculation for one student in the Spring 2023 term. In addition,
the University did not use the correct date of withdrawal for the one student.
Questioned costs: $67.
Section III – Findings and Questioned Costs – Major Federal Programs (Continued)
2023-003 – Return of Title IV (R2T4) Calculations (Continued)
Context: We noted the University did not correctly factor in scheduled breaks to 1 of the 8 students
tested. During the break, the student notified the University they would not return after the scheduled
break and the date of notification was used as the withdrawal date, rather than the last date of
attendance before the scheduled break.
Cause: Management had a process in place for using the correct withdrawal date and number of days
in the schedule break, but the process was not followed for the one student.
Effect: The University did not complete an accurate calculation as defined by Federal regulations.
Repeat Finding: No.
Recommendation: We recommend the University review the R2T4 requirements and implement
procedures to ensure scheduled breaks are properly factored into the R2T4 calculations as well as the
correct date of withdrawal.
Views of responsible officials: There is no disagreement with the audit finding.