Finding 624632 (2022-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-01-26
Audit: 53320
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: A student’s withdrawal determination date was incorrectly recorded, missing the 30-day requirement for returning Title IV funds.
  • Impacted Requirements: Compliance with 34 CFR 668.22, which mandates timely withdrawal determinations for federal student loans.
  • Recommended Follow-Up: Enhance controls in financial aid and registrar offices to confirm internship starts and conduct follow-ups within 20 days after semester ends.

Finding Text

2022-002 Department of Education Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans 2021-2022 Award Year Special Tests and Provisions ? Return of Title IV Funds Significant Deficiency in Internal Controls over Compliance Criteria: 34 CFR 668.22 sets forth the criteria for timely withdrawal determination requirement for return of Title IV funds. Condition: 1 of 30 students selected for testing had a withdrawal determination date outside of the 30 day requirement. For a student who withdraws without providing notification from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of 1) the payment period or the period of enrollment, 2) the academic year, or 3) the student?s educational program. Cause: Student was part of the agriculture program and was intended to finish the semester with an internship. LATC was notified outside of the 30-day requirement by the employer that the internship did not take place. Effect: The error in withdrawal determination resulted in determination dates outside of the required timeframe which will result in return of direct loans outside of the required timeframe. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 30 students with a withdrawal status out of 146 students with a withdrawal status were selected for testing of return of Title IV Funds requirements. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the financial aid and registrar?s offices implement controls to verify intended internships beginning during an in-progress semester have, in fact, started. We also recommend a follow up within 20 days of semester end to ensure internships were completed. Views of Responsible Officials: Management agrees with the finding.

Categories

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Significant Deficiency

Other Findings in this Audit

  • 48190 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $7.27M
84.063 Federal Pell Grant Program $3.15M
10.555 National School Lunch Program $1.93M
84.425 Education Stabilization Fund $1.21M
84.027 Special Education_grants to States $1.18M
84.048 Career and Technical Education -- Basic Grants to States $649,441
84.010 Title I Grants to Local Educational Agencies $608,513
84.038 Perkins Loan Program $385,688
10.553 School Breakfast Program $303,438
84.367 Improving Teacher Quality State Grants $275,206
93.575 Child Care and Development Block Grant $120,311
45.310 Grants to States $102,234
84.323 Special Education - State Personnel Development $97,546
21.019 Coronavirus Relief Fund $86,599
84.424 Student Support and Academic Enrichment Program $75,568
84.033 Federal Work-Study Program $73,569
84.007 Federal Supplemental Educational Opportunity Grants $65,000
16.548 Title V_delinquency Prevention Program $64,845
84.377 School Improvement Grants $41,150
84.173 Special Education_preschool Grants $34,055
10.558 Child and Adult Care Food Program $22,102