Finding 6372 (2023-001)

-
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-12-22
Audit: 8234
Organization: King's College (PA)

AI Summary

  • Core Issue: Incorrect calculation of Title IV funds for a student withdrawal led to an excess refund of $182.
  • Impacted Requirements: Title IV regulations mandate accurate determination of earned funds and timely refunds within 45 days of withdrawal.
  • Recommended Follow-Up: Implement a process for a second individual to review all refund calculations for accuracy.

Finding Text

Finding 2023-001: Special Tests and Provisions - Return of Title IV Funds Federal Program - Federal Direct Student Loans Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable ALN Number - 84.268 Federal Award Year - June 30, 2023 Criteria: Title IV regulations (34 CFR 668.22) require that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the student's withdrawal date. Condition/Context: For one of four students tested, the earned portion used to determine the amount refunded was incorrect. There was a total of 37 students who withdrew during the year. Of these, 26 were eligible for refunds. The sample was not a statistically valid sample. Cause: The College used incorrect start and end dates for the fall 2022 semester for this student when calculating the days earned. Effect: The use of the wrong number of days in the refund calculation resulted in a lower earned portion than actual. As a result, an excess refund of $182 to the Title IV program was made. Questioned Costs: None. Recommendation: We recommend the College require a second individual review all calculations for accuracy.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. The Associate Director of Financial Aid is responsible for calculating Return of Title IV (R2T4) refunds for all students who withdraw from the College within the first 60% of the payment period using the Colleague software R2T4 module for calculating refunds. The Director of Financial Aid will provide a secondary review of all calculated R2T4 refunds before funds are returned to the Common Origination and Disbursement system. Names of Contact Persons Responsible for Corrective Action: Barbara Schmitt, Director of Financial Aid Anticipated Completion Date: Changes were effective for the fall 2023 semester

Categories

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 6373 2023-002
    Material Weakness
  • 582814 2023-001
    -
  • 582815 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $16.96M
84.063 Federal Pell Grant Program $2.44M
84.038 Federal Perkins Loan Program $1.73M
84.007 Federal Supplemental Educational Opportunity Grants $346,063
84.033 Federal Work-Study Program $186,301
84.425 Education Stabilization Fund $78,418
10.558 Child and Adult Care Food Program $12,999