Finding 60062 (2022-001)

Material Weakness
Requirement
N
Questioned Costs
$1
Year
2022
Accepted
2022-10-19
Audit: 55892
Organization: Toccoa Falls College, Inc. (GA)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: The College failed to return unearned Title IV funds on time for students who withdrew, leading to errors in fund calculations.
  • Impacted Requirements: Non-compliance with 34 CFR 668.22 regarding timely and accurate returns of Title IV funds.
  • Recommended Follow-Up: Enhance collaboration between the financial aid and registrar offices to ensure timely R2T4 processing and implement a review system for calculations.

Finding Text

Untimely and Inaccurate Returns of Title IV Funds (R2T4) Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 Federal Award Identification #: 2021-22 Financial Aid Year Condition: When students withdrew either officially or unofficially, the College did not always return unearned Title IV aid timely due to late dates of determination. There were two incorrect calculations of returned funds for students that withdrew during the term. There was one inaccurate return of funds even though the calculation on the R2T4 was correct. Criteria: 34 CFR 668.22 Questioned Costs: $344 Context: Out of 16 students tested, 3 students who unofficially withdrew during the fall 2021 term had a total of $775 in Pell funds and $3,987 in FDL funds returned late, ranging from 18 to 39 days. Two students had an R2T4 calculation error and 1 student had an incorrect amount of funds returned, netting to $344 total funds incorrectly not returned. Cause: Due to turn over in staffing and lack of communication between the registrar and financial aid office, the College did not maintain compliance for R2T4s. Effect: Return of Title IV funds were not performed timely and incorrect amount of unearned Title IV funds returned. Identification as repeat finding, if applicable: N/A Recommendation: We recommend that the financial aid office work closely with the registrar office to ensure that R2T4s are completed timely when students cease attendance during the term and that an individual knowledgeable in R2T4 review calculations before returns are made. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Questioned Costs Student Financial Aid Material Weakness Reporting

Other Findings in this Audit

  • 60060 2022-001
    Material Weakness
  • 60061 2022-002
    - Repeat
  • 60063 2022-002
    - Repeat
  • 636502 2022-001
    Material Weakness
  • 636503 2022-002
    - Repeat
  • 636504 2022-001
    Material Weakness
  • 636505 2022-002
    - Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $4.21M
84.063 Federal Pell Grant Program $1.93M
84.425 Covid-19 Education Stabilization Fund Heerf - Institutional Portion $1.56M
84.425 Covid-19 Education Stabilization Fund Heerf - Student Aid Portion $480,809
84.033 Federal Work-Study Program $201,245
84.007 Federal Supplemental Educational Opportunity Grants $93,368
84.425 Covid-19 Education Stabilization Fund Heerf - Strengthening Institutions $41