Finding 620339 (2022-001)

- Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2022
Accepted
2022-11-27
Audit: 48937
Organization: Arlington Baptist University (CO)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: The University failed to return unearned Title IV funds on time for unofficial withdrawals, impacting compliance with federal regulations.
  • Impacted Requirements: Non-compliance with 34 CFR 668.22 led to questioned costs of $2,580 and repeated findings over multiple years.
  • Recommended Follow-Up: Implement a 0-credit report at semester's end to ensure timely R2T4 calculations for unofficial withdrawals.

Finding Text

Incorrect and Untimely Return of Title IV Funds (R2T4) Calculations DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 Federal Award Identification #: 2021-22 Financial Aid Year Condition: When students withdrew unofficially, the University did not always return the correct unearned Title IV aid timely. Criteria: 34 CFR 668.22 Questioned Costs: $2,580 Context: Out of six students tested, four students were unofficial withdrawals and two were official withdrawals. From the four unofficial withdrawals, one student was not identified as needing a return until the audit. This student is in the process of being corrected. Cause: The financial aid office had been notified the student had stopped attending two classes, but the student was still enrolled in more than half time hours. The financial aid office was not notified that the student did not have any passing grades in order to evaluate if a R2T4 would be required. This was due to changes in the registrar and short staffing at the University. Additionally, the initial return calculation did not include the appropriate number of days, and this was revised during the audit. Effect: The federal funding was not returned until the audit. Identification as repeat finding, if applicable: Yes 2021-003, 2020-006, 2019-005, and 2018-005 Recommendation: We recommend the University run a 0-credit report at the end of each semester to ensure all unofficial withdrawals are followed up on so that R2T4s are completed timely when required. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Questioned Costs Student Financial Aid Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $1.69M
84.063 Federal Pell Grant Program $497,500
84.425 Covid-19 Education Stabilization Fund Heerf - Fund for the Improvement of Postsecondary Education Formula Grant $100,670