Finding 964841 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
$1
Year
2023
Accepted
2024-03-28
Audit: 300140
Organization: Heidelberg University (OH)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The University failed to return the correct amount of Title IV funds to the Department of Education for all 13 students who withdrew.
  • Impacted Requirements: Non-compliance with 34 CFR 668.22 regarding the return of Title IV aid based on withdrawal dates.
  • Recommended Follow-Up: Verify the accuracy of the academic calendar used for calculations and implement a review process by a second individual in the Financial Aid Office.

Finding Text

Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants. Criteria or specific requirement – Special Tests and Provisions - When a recipient of Title IV grant or loan assistance withdraws from a University during a payment period or period of enrollment in which the recipient began attendance, the University must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the University’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. (34 CFR Sections 668.22(a)(1)-(3)). Condition - The University did not return the proper amount of funds to the Department of Education. Questioned costs - $1,413. Context – Out of a population of 13 students who had return of funds performed during our examination period, the University failed to return the proper amount of funds to the Department of Education (ED) for all 13 students. Effect - The University did not return the proper amount of funds to the ED and is not in full compliance with 34 CFR 668.22. Cause - The University used an incorrect calendar and the number of days in the semester was incorrect. Recommendation - We recommend the University verify number of days used in calculation for its break is accurate and matches what is published in its academic calendar. We also recommend that a second individual review the number being utilized to verify its accuracy. Views of responsible officials and planned corrective actions – The academic calendar used for return of funds calculations will be reviewed by a separate individual in the Financial Aid Office. We will review each calculation as it is completed to verify that the number of days in the semester have been reported correctly for each student.

Categories

Questioned Costs Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 388399 2023-001
    Significant Deficiency
  • 388400 2023-001
    Significant Deficiency
  • 388401 2023-001
    Significant Deficiency
  • 388402 2023-001
    Significant Deficiency
  • 388403 2023-002
    Significant Deficiency
  • 388404 2023-002
    Significant Deficiency
  • 388405 2023-002
    Significant Deficiency
  • 388406 2023-002
    Significant Deficiency
  • 388407 2023-002
    Significant Deficiency
  • 964842 2023-001
    Significant Deficiency
  • 964843 2023-001
    Significant Deficiency
  • 964844 2023-001
    Significant Deficiency
  • 964845 2023-002
    Significant Deficiency
  • 964846 2023-002
    Significant Deficiency
  • 964847 2023-002
    Significant Deficiency
  • 964848 2023-002
    Significant Deficiency
  • 964849 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $36.24M
84.268 Federal Direct Student Loans $7.98M
84.063 Federal Pell Grant Program $1.45M
84.038 Federal Perkins Loan Program $1.07M
84.007 Federal Supplemental Educational Opportunity Grants $134,323
84.033 Federal Work-Study Program $107,710
10.001 Agricultural Research_basic and Applied Research $80,068
84.425 Education Stabilization Fund $67,988
84.116 Fund for the Improvement of Postsecondary Education $65,408
11.417 Sea Grant Support $42,193
66.475 Great Lakes Program - Glri - Glc $28,048
81.000 Compass Fme and Glm $23,757
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $15,589
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $11,316