Finding 946565 (2023-001)

Federal Program Federal Pell Grant Program ALN 84.063, Contract #P063P223333 Criteria According to the Code of Federal Regulations (CFR) Title 34, Section 668.22(c), the withdrawal date for a student who ceases attendance at an institution that is not required to take attendance is the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution or the date, as determined by the institution, that the student otherwise provided official notification to the institution. Condition/Cause Out of a sample of 25 students who withdrew or did not maintain attendance during a semester within the audit period, there was one instance where an incorrect withdrawal date was used. Effect An R2T4 calculation was performed using an incorrect withdrawal date of October 3, 2022 which required the student to return $453 of Pell funds. The correct withdrawal date is September 28, 2022. Using September 28, 2022 as the withdrawal date, the student would have been required to return $487 of Pell funds. Questioned Costs None. Context A sample of 25 students who withdrew or did not maintain attendance during a semester within the audit period were selected to test the accuracy of return of Title IV fund calculations and if required, timely return to the Department of Education. Repeat Finding No. Recommendation We recommend that a process be put in place at the College to strengthen its controls to ensure that it performs accurate return of Title IV calculations. Management Response See corrective action plan included in this report package.