Audit 389799

FY End
2025-06-30
Total Expended
$33.80M
Findings
1
Programs
6
Year: 2025 Accepted: 2026-03-02

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1175830 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $17.48M Yes 1
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $11.87M Yes 0
84.063 FEDERAL PELL GRANT PROGRAM $4.05M Yes 0
84.038 FEDERAL PERKINS LOAN PROGRAM - BEGINNING LOAN BALANCE $193,208 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $138,225 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $70,461 Yes 0

Contacts

Name Title Type
P78NHUPVXCB4 Gaurav Rijal Auditee
6414701377 Ross Van Laar Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Maharishi International University (the “University”) under programs of the federal government for the year ended June 30, 2025. The information in the Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, activities, or cash flows of the University.
The Federal Perkins Loan Program is administered directly by the University and balances and transactions relating to this program are included in the University’s financial statements. Loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding was zero at June 30, 2025. The University is responsible only for the performance of certain administrative duties with respect to the Federal Direct Loan Program, and, accordingly, loans under this program are not included in the University’s financial statements. It is not practical to determine the balance of the loans outstanding to students and former students of the University under this program at June 30, 2025.
There were no awards passed through to subrecipients.
The U.S. Department of Agriculture Community Facilities Loan balances as of the year ended June 30, 2025 totaled $11,661,324.

Finding Details

Student Financial Aid Cluster Finding 2025-001: Disbursement of Title IV Credit Balance Criteria and Condition: According to federal regulations, student refunds of credit balances caused by disbursement of a Title IV award (Title IV credit balance) must be returned to the borrower within 14 days. Three of the credit balances selected was not disbursed within the 14 day requirement. Context: The students were owed a refund for the Fall 2024 term, but the disbursement was delayed beyond the required timeframe. Cause: The University did not have adequate processes in place to ensure timely disbursements to students owed a Title IV refund. Effect: The University did not comply with the requirement to disburse funds for Title IV credit balances within 14 days, resulting in a delayed refund to the students. Recommendation: We recommend the University review its refund procedures and implement controls to ensure Title IV credit balances are disbursed timely. Views of Responsible Officials: The University will review and update its internal procedures and controls for handling credit balances to ensure that future Title IV credit balances are disbursed to students within the 14 day window. Questioned Costs: $0