Finding 949016 (2023-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-05
Audit: 293654
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: Three instances were found where withdrawal dates for unofficially withdrawn students were determined outside the required 30-day timeframe.
  • Impacted Requirements: Institutions must determine the withdrawal date within 30 days per 34 CFR 668.22 (l)(3) for Title IV aid recipients.
  • Recommended Follow-Up: Management should implement a process to ensure timely determination of withdrawal dates for unofficial withdrawals.

Finding Text

Special Tests and Provisions - Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.268, 84.033 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 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 aid earned by the student as of the student’s withdrawal date. 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 (as applicable), (2) the academic year, or (3) the student’s educational program in accordance with 34 CFR 668.22 (l)(3). Condition During our testing, we noted 3 instances out of 38 students tested where the date of determination of the student’s withdrawal date was outside the required timeframe of 30 days for unofficial withdrawals. Context A non-statistical sample of 15 return of Title IV calculations were tested out of a total population of 101 return of Title IV calculations for West Hills College - Coalinga A non-statistical sample of 23 return of Title IV calculations were tested out of a total population of 155 return of Title IV calculations for West Hills College - Lemoore Effect In 3 of the 15 calculations tested for West Hills College - Coalinga, the determination of when a student withdrew was done outside the 30-day timeframe. Cause The District’s internal controls associated with timely return to Title IV procedures failed to ensure that withdrawal dates for “unofficial withdrawals” were determined within the 30 day requirement. Recommendation Management should have a process in place to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.

Categories

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

Other Findings in this Audit

  • 372572 2023-001
    Significant Deficiency Repeat
  • 372573 2023-001
    Significant Deficiency Repeat
  • 372574 2023-001
    Significant Deficiency Repeat
  • 372575 2023-001
    Significant Deficiency Repeat
  • 949014 2023-001
    Significant Deficiency Repeat
  • 949015 2023-001
    Significant Deficiency Repeat
  • 949017 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $10.73M
17.264 National Farmworker Jobs Program $1.46M
84.425 Education Stabilization Fund $805,273
84.116 Fund for the Improvement of Postsecondary Education $749,687
84.268 Federal Direct Student Loans $570,885
84.141 Migrant Education_high School Equivalency Program $548,808
84.149 Migrant Education_college Assistance Migrant Program $509,906
84.007 Federal Supplemental Educational Opportunity Grants $466,015
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $355,338
84.042 Trio_student Support Services $330,760
84.048 Career and Technical Education -- Basic Grants to States $273,234
84.047 Trio_upward Bound $210,083
84.033 Federal Work-Study Program $196,793
93.575 Child Care and Development Block Grant $163,347
11.307 Economic Adjustment Assistance $109,260
47.076 Education and Human Resources $101,244
21.027 Coronavirus State and Local Fiscal Recovery Funds $95,169
93.558 Temporary Assistance for Needy Families $88,219
10.310 Agriculture and Food Research Initiative (afri) $38,316
16.812 Second Chance Act Reentry Initiative $19,216
10.558 Child and Adult Care Food Program $9,569
64.117 Survivors and Dependents Educational Assistance $1,376