FAC Explorer

Finding 626181 (2022-008)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2022
Accepted
2023-03-29
Audit: 49440
Organization: Delaware State University (DE)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: 292 student refund checks were not returned to the U.S. Department of Education within the required 240-day deadline.
  • Impacted Requirements: Compliance with 34 CFR 668.164(l) regarding the return of uncashed Title IV funds.
  • Recommended Follow-Up: Review and improve policies on handling outstanding refund checks to ensure timely returns to the Department of Education.

Finding Text

2022-008 ? Outstanding Refund Checks Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.063, 84.268 Federal Award Identification Number and Year: P007A210811, P063P211233 and P268K211233 ? all grants were awarded within 2020-2021 and 2021-2022 Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(l), requires the University to return to the ED any Title IV funds, except FWS program funds, that were unsuccessfully disbursed to the student or parent. Condition and Context: During the testing of student refund check reconciliations, it was noted that 292 student refund checks were not returned to the ED within the 240-day deadline. Additionally, the University was unable to provide a listing of uncashed check related to Title IV programs after June 30, 2021. Questioned Costs: $246,269 Cause: The University?s cash reconciliation procedures did not identify the checks as having to be returned within the 240-day requirement. Effect: The University could owe funding to the ED due to delays in returning student refund checks. Repeat Finding: Yes, 2021-011. Recommendation: We recommend the University review policies and procedures around outstanding student refund checks to ensure the checks are returned to the ED prior to the 240-day deadline. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.

Categories

Questioned Costs Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 49738 2022-007
    Significant Deficiency Repeat
  • 49739 2022-008
    Significant Deficiency Repeat
  • 49740 2022-009
    Significant Deficiency
  • 49741 2022-006
    Significant Deficiency Repeat
  • 49742 2022-007
    Significant Deficiency Repeat
  • 49743 2022-008
    Significant Deficiency Repeat
  • 49744 2022-009
    Significant Deficiency
  • 49745 2022-005
    Significant Deficiency Repeat
  • 49746 2022-007
    Significant Deficiency Repeat
  • 49747 2022-008
    Significant Deficiency Repeat
  • 49748 2022-009
    Significant Deficiency
  • 49749 2022-006
    Significant Deficiency Repeat
  • 49750 2022-010
    Significant Deficiency Repeat
  • 49751 2022-011
    Material Weakness
  • 49752 2022-010
    Significant Deficiency Repeat
  • 49753 2022-011
    Material Weakness
  • 626180 2022-007
    Significant Deficiency Repeat
  • 626182 2022-009
    Significant Deficiency
  • 626183 2022-006
    Significant Deficiency Repeat
  • 626184 2022-007
    Significant Deficiency Repeat
  • 626185 2022-008
    Significant Deficiency Repeat
  • 626186 2022-009
    Significant Deficiency
  • 626187 2022-005
    Significant Deficiency Repeat
  • 626188 2022-007
    Significant Deficiency Repeat
  • 626189 2022-008
    Significant Deficiency Repeat
  • 626190 2022-009
    Significant Deficiency
  • 626191 2022-006
    Significant Deficiency Repeat
  • 626192 2022-010
    Significant Deficiency Repeat
  • 626193 2022-011
    Material Weakness
  • 626194 2022-010
    Significant Deficiency Repeat
  • 626195 2022-011
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $35.90M
84.425 Covid-19, Education Stabilization Fund $21.96M
84.063 Federal Pell Grant Program $10.42M
12.630 Basic, Applied, and Advanced Research in Science and Engineering $1.77M
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $1.35M
84.031 Higher Education_institutional Aid $1.08M
10.512 Agriculture Extension at 1890 Land-Grant Institutions $874,480
47.083 Integrative Activities $671,655
93.859 Biomedical Research and Research Training $569,971
11.619 Arrangements for Interdisciplinary Research Infrastructure $549,218
10.524 Scholarships for Students at 1890 Institutions (b) $358,523
47.074 Biological Sciences $331,871
93.732 Mental and Behavioral Health Education and Training Grants $316,328
84.007 Federal Supplemental Educational Opportunity Grants $260,001
11.481 Educational Partnership Program $253,411
93.310 Trans-Nih Research Support $223,876
93.268 Covid-19, Immunization Cooperative Agreements $193,287
12.431 Basic Scientific Research $187,528
47.049 Mathematical and Physical Sciences $166,158
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $151,448
47.076 Education and Human Resources $143,791
17.268 H-1b Job Training Grants $139,965
12.300 Basic and Applied Scientific Research $127,339
11.307 Economic Adjustment Assistance $125,920
47.050 Geosciences $120,158
84.033 Federal Work-Study Program $116,925
12.800 Air Force Defense Research Sciences Program $100,903
11.419 Coastal Zone Management Administration Awards $98,458
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $97,786
10.514 Expanded Food and Nutrition Education Program $89,766
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $82,284
10.202 Cooperative Forestry Research $71,999
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $69,652
10.500 Cooperative Extension Service $50,724
10.523 Centers of Excellence at 1890 Institutions (b) $49,375
10.311 Beginning Farmer and Rancher Development Program $44,428
20.205 Highway Planning and Construction $43,612
47.075 Social, Behavioral, and Economic Sciences $41,286
84.017 International Research and Studies $40,770
10.351 Rural Business Development Grant $40,163
21.028 Coronavirus Economic Relief for Transportation Services Act $39,710
11.417 Sea Grant Support $38,149
10.001 Agricultural Research_basic and Applied Research $37,433
10.310 Agriculture and Food Research Initiative (afri) $37,155
47.081 Office of Experimental Program to Stimulate Competitive Research $36,074
10.558 Child and Adult Care Food Program $34,230
98.001 Usaid Foreign Assistance for Programs Overseas $34,073
47.041 Engineering $31,359
11.303 Economic Development_technical Assistance $28,543
10.215 Sustainable Agriculture Research and Education $27,373
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $25,508
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $20,009
93.865 Child Health and Human Development Extramural Research $19,971
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,422
15.904 Historic Preservation Fund Grants-in-Aid $17,026
93.110 Maternal and Child Health Federal Consolidated Programs $16,795
19.040 Public Diplomacy Programs $16,631
93.788 Opioid Str $13,120
10.777 Norman E. Borlaug International Agricultural Science and Technology Fellowship $13,092
15.423 Bureau of Ocean Energy Management (boem) Environmental Studies Program (esp) $9,450
43.008 Education $8,122
15.670 Adaptive Science $7,421
10.515 Renewable Resources Extension Act and National Focus Fund Projects $7,180
12.631 Science, Technology, Engineering and Mathematics (stem) Educational Program: Science, Mathematics and Research for Transformation (smart) $6,300
10.216 1890 Institution Capacity Building Grants $4,360
10.170 Specialty Crop Block Grant Program - Farm Bill $3,566
10.229 Extension Collaborative on Immunization Teaching & Engagement $3,044
20.764 Hydrogen Storage Research and Development $1,200
16.609 Project Safe Neighborhoods $1,177
10.329 Crop Protection and Pest Management Competitive Grants Program $702
47.079 Office of International Science and Engineering $433
10.902 Soil and Water Conservation $4
93.866 Aging Research $-325
43.001 Science $-1,244