Finding 943202 (2023-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-09
Audit: 289758
Organization: Shawnee State University (OH)

AI Summary

  • Core Issue: The University failed to return Title IV funds to the Department of Education on time for some students who withdrew, violating regulations.
  • Impacted Requirements: Returns of Title IV funds must be completed within 45 days of determining a student's withdrawal, as per federal regulations.
  • Recommended Follow-Up: Implement a new process to ensure timely returns of Title IV aid and conduct a thorough review of financial aid procedures to prevent future issues.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name - ALNs 84.063 and 84.268; Department of Education; Federal Pell Grant Program and Federal Direct Loan Program Federal Award Identification Number and Year - N/A Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes - 2022 001 Criteria - Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education (ED) as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR 668.173(b)). Condition - The University did not return Title IV funds to the Department of Education within the required time frame for certain students who required a return of funds, and it did not initially identify all students who required a return of Title IV funds. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 25 withdrawn students tested for proper return of Title IV funds, the funds for 3 students requiring a return were not returned to ED by the University within the required time frame. The 3 errors identified were for the fall 2022 and spring 2023 term. Cause and Effect - The University had a change in system and it changed the process for exporting withdrawal reports. This led to returns of Title IV funds to ED being completed outside the required time frame, and/or students who required a return of Title IV funds were missed. Recommendation - We recommend that the University institute a process to ensure that all returns of Title IV aid are calculated and returned within the required time frame. Views of Responsible Officials and Corrective Action Plan - Shawnee State University will perform a comprehensive review of financial aid procedures (including review of financial aid processing, personnel responsibilities, and system modifications) and make revisions to workflows to prevent future occurrence of this finding. A review of activity prior to implementation of revised procedures will be conducted, and any exceptions will be documented and corrected.

Categories

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 366759 2023-002
    Material Weakness Repeat
  • 366760 2023-002
    Material Weakness Repeat
  • 366761 2023-003
    Material Weakness Repeat
  • 366762 2023-003
    Material Weakness Repeat
  • 366763 2023-004
    Material Weakness
  • 943201 2023-002
    Material Weakness Repeat
  • 943203 2023-003
    Material Weakness Repeat
  • 943204 2023-003
    Material Weakness Repeat
  • 943205 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $10.87M
84.063 Federal Pell Grant Program $5.80M
11.307 Economic Adjustment Assistance $1.00M
84.027 Special Education_grants to States $617,533
94.006 Americorps $467,197
84.066 Trio_educational Opportunity Centers $433,818
84.287 Twenty-First Century Community Learning Centers $342,723
84.047 Trio_upward Bound $251,548
84.425 Covid-19 - Education Stabilization Fund $226,323
93.732 Mental and Behavioral Health Education and Training Grants $182,024
84.033 Federal Work-Study Program $174,714
93.575 Child Care and Development Block Grant $164,400
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $126,216
17.268 H-1b Job Training Grants $117,682
84.007 Federal Supplemental Educational Opportunity Grants $103,325
84.371 Striving Readers $95,943
11.024 Build to Scale $60,968
10.558 Child and Adult Care Food Program $23,982
94.013 Volunteers in Service to America $23,262
45.129 Promotion of the Humanities_federal/state Partnership $16,389
43.012 Space Technology $11,094
23.001 Appalachian Regional Development (see Individual Appalachian Programs) $8,749
45.025 Promotion of the Arts_partnership Agreements $4,000