Finding 960800 (2023-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-25
Audit: 297474
Organization: Eastern University (PA)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: The University failed to return unearned Title IV funds on time for students who withdrew, with delays ranging from 109 to 475 days.
  • Impacted Requirements: This violates 34 CFR 668.22, which mandates timely returns of Title IV funds.
  • Recommended Follow-Up: Implement a zero-credit report at the end of each semester to track unofficial withdrawals and ensure timely R2T4 processing.

Finding Text

Untimely Returns of Title IV Funds (R2T4) Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: When students withdrew either officially or unofficially, the University did not always return unearned Title IV aid timely. Criteria: 34 CFR 668.22 Questioned Costs: $-0- Context: Out of 25 students tested for accurate and timely R2T4s, 5 students who withdrew during the audit period tested had $5,255 returned late. Four of the late returns were made after the fiscal year and between 160-475 days late. One return was during the fiscal year and 109 days late. Cause: This was an oversight by the University. Effect: Returns of Title IV funds were not performed timely. Identification as repeat finding, if applicable: 2022-002 Recommendation: We recommend a zero-credit report be run at the end of each semester to ensure all unofficial withdrawals are followed up on so that R2T4s are completed timely when required. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Student Financial Aid Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 384358 2023-001
    Material Weakness Repeat
  • 384359 2023-002
    Significant Deficiency
  • 384360 2023-002
    Significant Deficiency
  • 384361 2023-002
    Significant Deficiency
  • 384362 2023-002
    Significant Deficiency
  • 384363 2023-002
    Significant Deficiency
  • 384364 2023-002
    Significant Deficiency
  • 384365 2023-003
    - Repeat
  • 960801 2023-002
    Significant Deficiency
  • 960802 2023-002
    Significant Deficiency
  • 960803 2023-002
    Significant Deficiency
  • 960804 2023-002
    Significant Deficiency
  • 960805 2023-002
    Significant Deficiency
  • 960806 2023-002
    Significant Deficiency
  • 960807 2023-003
    - Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $29.60M
84.063 Federal Pell Grant Program $3.16M
84.038 Federal Perkins Loan Program $369,563
84.031 Higher Education Institutional Aid - Developing Hispanic Serving Institutions $330,121
84.033 Federal Work-Study Program $246,466
84.007 Federal Supplemental Educational Opportunity Grants $233,430
84.184 Safe and Drug-Free Schools and Communities_national Programs $204,632
84.425 Covid-19 Education Stabilization Fund Heerf - Institutional Portion $90,928
84.425 Covid-19 Education Stabilization Fund Heerf - Minority Serving Institutions $55,383
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $26,874
84.335 Child Care Access Means Parents in School $11,421