Audit 54662

FY End
2022-06-30
Total Expended
$176.10M
Findings
12
Programs
143
Organization: Boise State University (ID)
Year: 2022 Accepted: 2023-03-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
62571 2022-001 Significant Deficiency - N
62572 2022-001 Significant Deficiency - N
62573 2022-001 Significant Deficiency - N
62574 2022-001 Significant Deficiency - N
62575 2022-001 Significant Deficiency - N
62576 2022-001 Significant Deficiency - N
639013 2022-001 Significant Deficiency - N
639014 2022-001 Significant Deficiency - N
639015 2022-001 Significant Deficiency - N
639016 2022-001 Significant Deficiency - N
639017 2022-001 Significant Deficiency - N
639018 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans Unsubsidized $41.20M Yes 1
84.063 Federal Pell Grant Program $19.96M Yes 1
84.268 Federal Direct Student Loans Subsidized $17.77M Yes 1
84.425 Education Stabilization Fund-Student Aid Portion $17.71M Yes 0
84.268 Federal Direct Student Loans Parent $14.07M Yes 1
84.038 Federal Perkins Loan Program $5.54M Yes 1
84.425 Education Stabilization Fund-Institutional Aid Portion $5.42M Yes 0
59.075 Shuttered Venue Operators Grant Program $4.72M Yes 0
47.076 Education and Human Resources $4.00M - 0
93.859 Biomedical Research and Research Training $3.87M - 0
47.083 Office of Integrative Activities $2.55M - 0
81.049 Office of Science Financial Assistance Program $2.24M - 0
47.041 Engineering $1.92M - 0
84.042 Trio_student Support Services $1.52M Yes 0
84.027 Special Education_grants to States $1.42M - 0
12.300 Basic and Applied Scientific Research $1.36M - 0
47.070 Computer and Information Science and Engineering $1.22M - 0
59.037 Small Business Development Centers $1.15M - 0
81.RD Energy Contracts $1.12M - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $1.11M - 0
47.050 Geosciences $1.06M - 0
47.049 Mathematical and Physical Sciences $1.05M - 0
11.611 Manufacturing Extension Partnership $1.05M - 0
81.U01 Energy Contracts $989,410 - 0
84.044 Trio_talent Search $955,404 Yes 0
93.242 Mental Health Research Grants $919,455 - 0
84.007 Federal Supplemental Educational Opportunity Grants $912,167 Yes 1
84.010 Title I Grants to Local Educational Agencies $869,189 - 0
47.074 Biological Sciences $681,368 - 0
10.310 Agriculture and Food Research Initiative (afri) $601,465 - 0
12.RD Dod Contracts $593,931 - 0
93.866 Aging Research $593,552 - 0
17.504 Consultation Agreements $541,024 - 0
15.808 U.s. Geological Survey_ Research and Data Collection $526,076 - 0
84.141 Migrant Education_high School Equivalency Program $477,474 - 0
12.002 Procurement Technical Assistance for Business Firms $430,088 - 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $424,060 - 0
43.008 Office of Stem Engagement (ostem) $414,447 - 0
84.149 Migrant Education_college Assistance Migrant Program $408,202 - 0
84.365 English Language Acquisition State Grants $403,354 - 0
11.020 Cluster Grants $393,841 - 0
84.033 Federal College Work-Study $383,961 Yes 0
12.800 Air Force Defense Research Sciences Program $376,213 - 0
93.791 Money Follows the Person Rebalancing Demonstration $318,905 - 0
81.087 Renewable Energy Research and Development $306,356 - 0
10.RD Agriculture Contracts $302,869 - 0
93.867 Vision Research $291,237 - 0
12.431 Basic Scientific Research $280,040 - 0
12.RD Department of Defense $278,849 - 0
84.217 Trio_mcnair Post-Baccalaureate Achievement $269,636 Yes 0
11.307 Economic Adjustment Assistance $268,589 - 0
84.425 Governors Emergency Education Relief Fund $263,729 Yes 0
87.RD Baby Biomechanics and Suffocation Research $259,577 - 0
84.047 Trio_upward Bound $244,262 Yes 0
12.910 Research and Technology Development $235,880 - 0
93.391 Demonstration Grants to States for Community Scholarship $232,381 - 0
81.121 Nuclear Energy Research, Development and Demonstration $223,040 - 0
10.001 Agricultural Research_basic and Applied Research $194,861 - 0
93.113 Environmental Health $191,045 - 0
43.002 Aeronautics $177,431 - 0
11.303 Economic Development_technical Assistance $159,546 - 0
93.395 Cancer Treatment Research $159,009 - 0
47.079 Office of International Science and Engineering $156,685 - 0
84.305 Education Research, Development and Dissemination $146,336 - 0
15.247 Wildlife Resource Management $146,266 - 0
15.231 Fish, Wildlife and Plant Conservation Resource Management $144,769 - 0
43.RD NASA Contracts $144,468 - 0
47.078 Polar Programs $122,814 - 0
12.903 Gencyber Grants Program $119,012 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $113,700 - 0
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $113,341 - 0
93.U01 Dhhs Contracts $109,656 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $104,828 - 0
47.RD Nsf Contracts $104,071 - 0
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $103,866 - 0
15.000 Department of the Interior $101,112 - 0
93.262 Occupational Safety and Health Program $93,600 - 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $87,001 - 0
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $80,315 - 0
10.170 Specialty Crop Block Grant Program - Farm Bill $78,760 - 0
84.310 Parent Information and Resource Center Program (guam) $77,279 - 0
16.820 Postconviction Testing of Dna Evidence to Exonerate the Innocent $74,505 - 0
20.U01 Transportation Contracts $72,808 - 0
93.273 Alcohol Research Programs $72,729 - 0
43.001 Science $63,913 - 0
15.655 Migratory Bird Monitoring, Assessment and Conservation $63,494 - 0
15.807 Earthquake Hazards Research and Monitoring Assistance $62,770 - 0
66.708 Pollution Prevention Grants Program $55,492 - 0
93.747 Elder Abuse Prevention Interventions Program $52,284 - 0
10.351 Rural Business Development Grant $52,191 - 0
15.246 Threatened and Endangered Species $51,958 - 0
97.132 Financial Assistance for Targeted Violence and Terrorism Prevention $51,713 - 0
15.517 Fish and Wildlife Coordination Act $50,524 - 0
15.811 Gap Analysis Program $49,216 - 0
97.045 Cooperating Technical Partners $48,153 - 0
15.820 National Climate Change and Wildlife Science Center $47,382 - 0
15.232 Wildland Fire Research and Studies Program $46,800 - 0
15.245 Plant Conservation and Restoration Management $46,154 - 0
84.323 Special Education - State Personnel Development $45,609 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Program $45,346 - 0
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $45,224 - 0
47.075 Social, Behavioral, and Economic Sciences $45,145 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $44,310 - 0
84.033 Federal Cwd Job Location Costs $35,060 Yes 0
20.701 University Transportation Centers Program $33,885 - 0
15.248 National Landscape Conservation System $32,829 - 0
93.072 Lifespan Respite Care Program $31,758 - 0
84.411 Education Innovation and Research $31,716 - 0
15.560 Secure Water Act ? Research Agreements $29,064 - 0
45.164 Promotion of the Humanities_public Programs $28,787 - 0
15.615 Cooperative Endangered Species Conservation Fund $26,498 - 0
93.350 National Center for Advancing Translational Sciences $22,618 - 0
15.945 Cooperative Research and Training Programs ? Resources of the National Park System $21,439 - 0
93.913 Grants to States for Operation of Offices of Rural Health $18,682 - 0
45.129 Promotion of the Humanities_federal/state Partnership $18,357 - 0
10.RD Department of Agriculture $17,141 - 0
15.634 State Wildlife Grants $16,885 - 0
16.746 Capital Case Litigation Initiative $13,779 - 0
14.537 Eviction Protection Grant Program $12,835 - 0
66.RD Epa Contracts $12,491 - 0
45.169 Promotion of the Humanities_office of Digital Humanities $10,602 - 0
15.555 San Joaquin River Restoration Program $10,101 - 0
10.666 Schools and Roads - Grants to Counties $9,869 - 0
10.902 Soil and Water Conservation $8,453 - 0
15.657 Endangered Species Conservation ? Recovery Implementation Funds $7,877 - 0
15.130 Indian Education_assistance to Schools $6,971 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $6,810 - 0
81.089 Fossil Energy Research and Development $6,626 - 0
93.830 Interoperability Roadmap: Public/private Partnership $6,464 - 0
10.215 Sustainable Agriculture Research and Education $6,199 - 0
84.408 Fed Iraq/afghan Service Grant $6,124 Yes 0
10.U01 Agriculture Contracts $5,307 - 0
93.364 Nursing Students Loans $5,039 Yes 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $4,138 - 0
20.RD Transportation Contracts $4,001 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $1,074 - 0
10.500 Cooperative Extension Service $579 - 0
93.837 Cardiovascular Diseases Research $520 - 0
45.025 Promotion of the Arts_partnership Agreements $391 - 0
15.238 Challenge Cost Share $92 - 0
15.504 Title Xvi Water Reclamation and Reuse Program $25 - 0
10.675 Urban and Community Forestry Program $21 - 0
15.660 Endangered Species - Candidate Conservation Action Funds $0 - 0

Contacts

Name Title Type
HYWTVM5HNFM3 Jennifer Lutke Auditee
2084265733 Jean Bushong Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The federal student loan programs listed subsequently are administered directly by the University, and balances and transactions relating to these programs are included in the Universitys basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2022 consists of: FEDERAL PERKINS LOAN PROGRAM (84.038) - Balances outstanding at the end of the audit period were 3762306. NURSING STUDENTS LOANS (93.364) - Balances outstanding at the end of the audit period were 5039.
Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes federal award activity of the University under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost 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, changes in net position, or cash flows of the University.

Finding Details

Criteria or specific requirement: 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. 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 institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. The determination of the difference is often referred to as R2T4 calculations. The amount of earned Title IV grant or loan assistance is calculated by determining the percentage of Title IV grant or loan assistance that has been earned by the student and applying that percentage to the total amount of Title IV grant or loan assistance that was or could have been disbursed to the student for the payment period or period of enrollment as of the student?s withdrawal date. The Department of Education (ED) requires that R2T4 calculations are performed unless one module that includes 49% or more of the number of days in the payment period has been completed (34 CFR 668.22(a)). In addition, the Federal Student Aid Handbook, published by the Department of Education, states that percentages are calculated to four decimal places and is rounded to three decimal places for R2T4 calculations. Condition: The University calculated R2T4 for modular students that had completed more than 49% of the days in the payment period. In addition, the University calculated one student's return using the incorrect completed percentage. Context: Forty students who received aid and then withdrew, never began attendance, or were terminated during the fiscal year were tested. Three exceptions were identified as follows: ? Two students that were taking module classes had incorrect calculations. Both had completed enough modular time that included 49% or more of number of days in the payment period. Given these students withdrew after completing more than 49% of the number of days in the payment period, they should have been exempt from the return of funds calculations. $3,940 was returned that should not have been. ? One student in which the calculation used the incorrect percentage earned. The amount of refund calculated by the school was $816. The actual amount that should have been refunded was $959. Questioned costs: None. Cause: There was a misinterpretation of the new regulations from ED. The University did not detect an automatic override amount for the last date of attendance in their system. Effect: Certain R2T4 calculations were performed incorrectly. The exceptions noted above resulted in loan funds that were incorrectly returned to ED totaling $3,940 offset by an additional amount needing to be returned to the ED of $143. Repeat finding: No Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University review the calculation for automatic last date of attendance overrides. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Criteria or specific requirement: 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. 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 institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. The determination of the difference is often referred to as R2T4 calculations. The amount of earned Title IV grant or loan assistance is calculated by determining the percentage of Title IV grant or loan assistance that has been earned by the student and applying that percentage to the total amount of Title IV grant or loan assistance that was or could have been disbursed to the student for the payment period or period of enrollment as of the student?s withdrawal date. The Department of Education (ED) requires that R2T4 calculations are performed unless one module that includes 49% or more of the number of days in the payment period has been completed (34 CFR 668.22(a)). In addition, the Federal Student Aid Handbook, published by the Department of Education, states that percentages are calculated to four decimal places and is rounded to three decimal places for R2T4 calculations. Condition: The University calculated R2T4 for modular students that had completed more than 49% of the days in the payment period. In addition, the University calculated one student's return using the incorrect completed percentage. Context: Forty students who received aid and then withdrew, never began attendance, or were terminated during the fiscal year were tested. Three exceptions were identified as follows: ? Two students that were taking module classes had incorrect calculations. Both had completed enough modular time that included 49% or more of number of days in the payment period. Given these students withdrew after completing more than 49% of the number of days in the payment period, they should have been exempt from the return of funds calculations. $3,940 was returned that should not have been. ? One student in which the calculation used the incorrect percentage earned. The amount of refund calculated by the school was $816. The actual amount that should have been refunded was $959. Questioned costs: None. Cause: There was a misinterpretation of the new regulations from ED. The University did not detect an automatic override amount for the last date of attendance in their system. Effect: Certain R2T4 calculations were performed incorrectly. The exceptions noted above resulted in loan funds that were incorrectly returned to ED totaling $3,940 offset by an additional amount needing to be returned to the ED of $143. Repeat finding: No Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University review the calculation for automatic last date of attendance overrides. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Criteria or specific requirement: 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. 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 institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. The determination of the difference is often referred to as R2T4 calculations. The amount of earned Title IV grant or loan assistance is calculated by determining the percentage of Title IV grant or loan assistance that has been earned by the student and applying that percentage to the total amount of Title IV grant or loan assistance that was or could have been disbursed to the student for the payment period or period of enrollment as of the student?s withdrawal date. The Department of Education (ED) requires that R2T4 calculations are performed unless one module that includes 49% or more of the number of days in the payment period has been completed (34 CFR 668.22(a)). In addition, the Federal Student Aid Handbook, published by the Department of Education, states that percentages are calculated to four decimal places and is rounded to three decimal places for R2T4 calculations. Condition: The University calculated R2T4 for modular students that had completed more than 49% of the days in the payment period. In addition, the University calculated one student's return using the incorrect completed percentage. Context: Forty students who received aid and then withdrew, never began attendance, or were terminated during the fiscal year were tested. Three exceptions were identified as follows: ? Two students that were taking module classes had incorrect calculations. Both had completed enough modular time that included 49% or more of number of days in the payment period. Given these students withdrew after completing more than 49% of the number of days in the payment period, they should have been exempt from the return of funds calculations. $3,940 was returned that should not have been. ? One student in which the calculation used the incorrect percentage earned. The amount of refund calculated by the school was $816. The actual amount that should have been refunded was $959. Questioned costs: None. Cause: There was a misinterpretation of the new regulations from ED. The University did not detect an automatic override amount for the last date of attendance in their system. Effect: Certain R2T4 calculations were performed incorrectly. The exceptions noted above resulted in loan funds that were incorrectly returned to ED totaling $3,940 offset by an additional amount needing to be returned to the ED of $143. Repeat finding: No Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University review the calculation for automatic last date of attendance overrides. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Criteria or specific requirement: 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. 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 institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. The determination of the difference is often referred to as R2T4 calculations. The amount of earned Title IV grant or loan assistance is calculated by determining the percentage of Title IV grant or loan assistance that has been earned by the student and applying that percentage to the total amount of Title IV grant or loan assistance that was or could have been disbursed to the student for the payment period or period of enrollment as of the student?s withdrawal date. The Department of Education (ED) requires that R2T4 calculations are performed unless one module that includes 49% or more of the number of days in the payment period has been completed (34 CFR 668.22(a)). In addition, the Federal Student Aid Handbook, published by the Department of Education, states that percentages are calculated to four decimal places and is rounded to three decimal places for R2T4 calculations. Condition: The University calculated R2T4 for modular students that had completed more than 49% of the days in the payment period. In addition, the University calculated one student's return using the incorrect completed percentage. Context: Forty students who received aid and then withdrew, never began attendance, or were terminated during the fiscal year were tested. Three exceptions were identified as follows: ? Two students that were taking module classes had incorrect calculations. Both had completed enough modular time that included 49% or more of number of days in the payment period. Given these students withdrew after completing more than 49% of the number of days in the payment period, they should have been exempt from the return of funds calculations. $3,940 was returned that should not have been. ? One student in which the calculation used the incorrect percentage earned. The amount of refund calculated by the school was $816. The actual amount that should have been refunded was $959. Questioned costs: None. Cause: There was a misinterpretation of the new regulations from ED. The University did not detect an automatic override amount for the last date of attendance in their system. Effect: Certain R2T4 calculations were performed incorrectly. The exceptions noted above resulted in loan funds that were incorrectly returned to ED totaling $3,940 offset by an additional amount needing to be returned to the ED of $143. Repeat finding: No Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University review the calculation for automatic last date of attendance overrides. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Criteria or specific requirement: 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. 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 institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. The determination of the difference is often referred to as R2T4 calculations. The amount of earned Title IV grant or loan assistance is calculated by determining the percentage of Title IV grant or loan assistance that has been earned by the student and applying that percentage to the total amount of Title IV grant or loan assistance that was or could have been disbursed to the student for the payment period or period of enrollment as of the student?s withdrawal date. The Department of Education (ED) requires that R2T4 calculations are performed unless one module that includes 49% or more of the number of days in the payment period has been completed (34 CFR 668.22(a)). In addition, the Federal Student Aid Handbook, published by the Department of Education, states that percentages are calculated to four decimal places and is rounded to three decimal places for R2T4 calculations. Condition: The University calculated R2T4 for modular students that had completed more than 49% of the days in the payment period. In addition, the University calculated one student's return using the incorrect completed percentage. Context: Forty students who received aid and then withdrew, never began attendance, or were terminated during the fiscal year were tested. Three exceptions were identified as follows: ? Two students that were taking module classes had incorrect calculations. Both had completed enough modular time that included 49% or more of number of days in the payment period. Given these students withdrew after completing more than 49% of the number of days in the payment period, they should have been exempt from the return of funds calculations. $3,940 was returned that should not have been. ? One student in which the calculation used the incorrect percentage earned. The amount of refund calculated by the school was $816. The actual amount that should have been refunded was $959. Questioned costs: None. Cause: There was a misinterpretation of the new regulations from ED. The University did not detect an automatic override amount for the last date of attendance in their system. Effect: Certain R2T4 calculations were performed incorrectly. The exceptions noted above resulted in loan funds that were incorrectly returned to ED totaling $3,940 offset by an additional amount needing to be returned to the ED of $143. Repeat finding: No Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University review the calculation for automatic last date of attendance overrides. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Criteria or specific requirement: 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. 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 institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. The determination of the difference is often referred to as R2T4 calculations. The amount of earned Title IV grant or loan assistance is calculated by determining the percentage of Title IV grant or loan assistance that has been earned by the student and applying that percentage to the total amount of Title IV grant or loan assistance that was or could have been disbursed to the student for the payment period or period of enrollment as of the student?s withdrawal date. The Department of Education (ED) requires that R2T4 calculations are performed unless one module that includes 49% or more of the number of days in the payment period has been completed (34 CFR 668.22(a)). In addition, the Federal Student Aid Handbook, published by the Department of Education, states that percentages are calculated to four decimal places and is rounded to three decimal places for R2T4 calculations. Condition: The University calculated R2T4 for modular students that had completed more than 49% of the days in the payment period. In addition, the University calculated one student's return using the incorrect completed percentage. Context: Forty students who received aid and then withdrew, never began attendance, or were terminated during the fiscal year were tested. Three exceptions were identified as follows: ? Two students that were taking module classes had incorrect calculations. Both had completed enough modular time that included 49% or more of number of days in the payment period. Given these students withdrew after completing more than 49% of the number of days in the payment period, they should have been exempt from the return of funds calculations. $3,940 was returned that should not have been. ? One student in which the calculation used the incorrect percentage earned. The amount of refund calculated by the school was $816. The actual amount that should have been refunded was $959. Questioned costs: None. Cause: There was a misinterpretation of the new regulations from ED. The University did not detect an automatic override amount for the last date of attendance in their system. Effect: Certain R2T4 calculations were performed incorrectly. The exceptions noted above resulted in loan funds that were incorrectly returned to ED totaling $3,940 offset by an additional amount needing to be returned to the ED of $143. Repeat finding: No Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University review the calculation for automatic last date of attendance overrides. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Criteria or specific requirement: 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. 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 institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. The determination of the difference is often referred to as R2T4 calculations. The amount of earned Title IV grant or loan assistance is calculated by determining the percentage of Title IV grant or loan assistance that has been earned by the student and applying that percentage to the total amount of Title IV grant or loan assistance that was or could have been disbursed to the student for the payment period or period of enrollment as of the student?s withdrawal date. The Department of Education (ED) requires that R2T4 calculations are performed unless one module that includes 49% or more of the number of days in the payment period has been completed (34 CFR 668.22(a)). In addition, the Federal Student Aid Handbook, published by the Department of Education, states that percentages are calculated to four decimal places and is rounded to three decimal places for R2T4 calculations. Condition: The University calculated R2T4 for modular students that had completed more than 49% of the days in the payment period. In addition, the University calculated one student's return using the incorrect completed percentage. Context: Forty students who received aid and then withdrew, never began attendance, or were terminated during the fiscal year were tested. Three exceptions were identified as follows: ? Two students that were taking module classes had incorrect calculations. Both had completed enough modular time that included 49% or more of number of days in the payment period. Given these students withdrew after completing more than 49% of the number of days in the payment period, they should have been exempt from the return of funds calculations. $3,940 was returned that should not have been. ? One student in which the calculation used the incorrect percentage earned. The amount of refund calculated by the school was $816. The actual amount that should have been refunded was $959. Questioned costs: None. Cause: There was a misinterpretation of the new regulations from ED. The University did not detect an automatic override amount for the last date of attendance in their system. Effect: Certain R2T4 calculations were performed incorrectly. The exceptions noted above resulted in loan funds that were incorrectly returned to ED totaling $3,940 offset by an additional amount needing to be returned to the ED of $143. Repeat finding: No Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University review the calculation for automatic last date of attendance overrides. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Criteria or specific requirement: 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. 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 institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. The determination of the difference is often referred to as R2T4 calculations. The amount of earned Title IV grant or loan assistance is calculated by determining the percentage of Title IV grant or loan assistance that has been earned by the student and applying that percentage to the total amount of Title IV grant or loan assistance that was or could have been disbursed to the student for the payment period or period of enrollment as of the student?s withdrawal date. The Department of Education (ED) requires that R2T4 calculations are performed unless one module that includes 49% or more of the number of days in the payment period has been completed (34 CFR 668.22(a)). In addition, the Federal Student Aid Handbook, published by the Department of Education, states that percentages are calculated to four decimal places and is rounded to three decimal places for R2T4 calculations. Condition: The University calculated R2T4 for modular students that had completed more than 49% of the days in the payment period. In addition, the University calculated one student's return using the incorrect completed percentage. Context: Forty students who received aid and then withdrew, never began attendance, or were terminated during the fiscal year were tested. Three exceptions were identified as follows: ? Two students that were taking module classes had incorrect calculations. Both had completed enough modular time that included 49% or more of number of days in the payment period. Given these students withdrew after completing more than 49% of the number of days in the payment period, they should have been exempt from the return of funds calculations. $3,940 was returned that should not have been. ? One student in which the calculation used the incorrect percentage earned. The amount of refund calculated by the school was $816. The actual amount that should have been refunded was $959. Questioned costs: None. Cause: There was a misinterpretation of the new regulations from ED. The University did not detect an automatic override amount for the last date of attendance in their system. Effect: Certain R2T4 calculations were performed incorrectly. The exceptions noted above resulted in loan funds that were incorrectly returned to ED totaling $3,940 offset by an additional amount needing to be returned to the ED of $143. Repeat finding: No Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University review the calculation for automatic last date of attendance overrides. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Criteria or specific requirement: 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. 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 institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. The determination of the difference is often referred to as R2T4 calculations. The amount of earned Title IV grant or loan assistance is calculated by determining the percentage of Title IV grant or loan assistance that has been earned by the student and applying that percentage to the total amount of Title IV grant or loan assistance that was or could have been disbursed to the student for the payment period or period of enrollment as of the student?s withdrawal date. The Department of Education (ED) requires that R2T4 calculations are performed unless one module that includes 49% or more of the number of days in the payment period has been completed (34 CFR 668.22(a)). In addition, the Federal Student Aid Handbook, published by the Department of Education, states that percentages are calculated to four decimal places and is rounded to three decimal places for R2T4 calculations. Condition: The University calculated R2T4 for modular students that had completed more than 49% of the days in the payment period. In addition, the University calculated one student's return using the incorrect completed percentage. Context: Forty students who received aid and then withdrew, never began attendance, or were terminated during the fiscal year were tested. Three exceptions were identified as follows: ? Two students that were taking module classes had incorrect calculations. Both had completed enough modular time that included 49% or more of number of days in the payment period. Given these students withdrew after completing more than 49% of the number of days in the payment period, they should have been exempt from the return of funds calculations. $3,940 was returned that should not have been. ? One student in which the calculation used the incorrect percentage earned. The amount of refund calculated by the school was $816. The actual amount that should have been refunded was $959. Questioned costs: None. Cause: There was a misinterpretation of the new regulations from ED. The University did not detect an automatic override amount for the last date of attendance in their system. Effect: Certain R2T4 calculations were performed incorrectly. The exceptions noted above resulted in loan funds that were incorrectly returned to ED totaling $3,940 offset by an additional amount needing to be returned to the ED of $143. Repeat finding: No Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University review the calculation for automatic last date of attendance overrides. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Criteria or specific requirement: 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. 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 institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. The determination of the difference is often referred to as R2T4 calculations. The amount of earned Title IV grant or loan assistance is calculated by determining the percentage of Title IV grant or loan assistance that has been earned by the student and applying that percentage to the total amount of Title IV grant or loan assistance that was or could have been disbursed to the student for the payment period or period of enrollment as of the student?s withdrawal date. The Department of Education (ED) requires that R2T4 calculations are performed unless one module that includes 49% or more of the number of days in the payment period has been completed (34 CFR 668.22(a)). In addition, the Federal Student Aid Handbook, published by the Department of Education, states that percentages are calculated to four decimal places and is rounded to three decimal places for R2T4 calculations. Condition: The University calculated R2T4 for modular students that had completed more than 49% of the days in the payment period. In addition, the University calculated one student's return using the incorrect completed percentage. Context: Forty students who received aid and then withdrew, never began attendance, or were terminated during the fiscal year were tested. Three exceptions were identified as follows: ? Two students that were taking module classes had incorrect calculations. Both had completed enough modular time that included 49% or more of number of days in the payment period. Given these students withdrew after completing more than 49% of the number of days in the payment period, they should have been exempt from the return of funds calculations. $3,940 was returned that should not have been. ? One student in which the calculation used the incorrect percentage earned. The amount of refund calculated by the school was $816. The actual amount that should have been refunded was $959. Questioned costs: None. Cause: There was a misinterpretation of the new regulations from ED. The University did not detect an automatic override amount for the last date of attendance in their system. Effect: Certain R2T4 calculations were performed incorrectly. The exceptions noted above resulted in loan funds that were incorrectly returned to ED totaling $3,940 offset by an additional amount needing to be returned to the ED of $143. Repeat finding: No Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University review the calculation for automatic last date of attendance overrides. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Criteria or specific requirement: 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. 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 institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. The determination of the difference is often referred to as R2T4 calculations. The amount of earned Title IV grant or loan assistance is calculated by determining the percentage of Title IV grant or loan assistance that has been earned by the student and applying that percentage to the total amount of Title IV grant or loan assistance that was or could have been disbursed to the student for the payment period or period of enrollment as of the student?s withdrawal date. The Department of Education (ED) requires that R2T4 calculations are performed unless one module that includes 49% or more of the number of days in the payment period has been completed (34 CFR 668.22(a)). In addition, the Federal Student Aid Handbook, published by the Department of Education, states that percentages are calculated to four decimal places and is rounded to three decimal places for R2T4 calculations. Condition: The University calculated R2T4 for modular students that had completed more than 49% of the days in the payment period. In addition, the University calculated one student's return using the incorrect completed percentage. Context: Forty students who received aid and then withdrew, never began attendance, or were terminated during the fiscal year were tested. Three exceptions were identified as follows: ? Two students that were taking module classes had incorrect calculations. Both had completed enough modular time that included 49% or more of number of days in the payment period. Given these students withdrew after completing more than 49% of the number of days in the payment period, they should have been exempt from the return of funds calculations. $3,940 was returned that should not have been. ? One student in which the calculation used the incorrect percentage earned. The amount of refund calculated by the school was $816. The actual amount that should have been refunded was $959. Questioned costs: None. Cause: There was a misinterpretation of the new regulations from ED. The University did not detect an automatic override amount for the last date of attendance in their system. Effect: Certain R2T4 calculations were performed incorrectly. The exceptions noted above resulted in loan funds that were incorrectly returned to ED totaling $3,940 offset by an additional amount needing to be returned to the ED of $143. Repeat finding: No Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University review the calculation for automatic last date of attendance overrides. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Criteria or specific requirement: 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. 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 institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. The determination of the difference is often referred to as R2T4 calculations. The amount of earned Title IV grant or loan assistance is calculated by determining the percentage of Title IV grant or loan assistance that has been earned by the student and applying that percentage to the total amount of Title IV grant or loan assistance that was or could have been disbursed to the student for the payment period or period of enrollment as of the student?s withdrawal date. The Department of Education (ED) requires that R2T4 calculations are performed unless one module that includes 49% or more of the number of days in the payment period has been completed (34 CFR 668.22(a)). In addition, the Federal Student Aid Handbook, published by the Department of Education, states that percentages are calculated to four decimal places and is rounded to three decimal places for R2T4 calculations. Condition: The University calculated R2T4 for modular students that had completed more than 49% of the days in the payment period. In addition, the University calculated one student's return using the incorrect completed percentage. Context: Forty students who received aid and then withdrew, never began attendance, or were terminated during the fiscal year were tested. Three exceptions were identified as follows: ? Two students that were taking module classes had incorrect calculations. Both had completed enough modular time that included 49% or more of number of days in the payment period. Given these students withdrew after completing more than 49% of the number of days in the payment period, they should have been exempt from the return of funds calculations. $3,940 was returned that should not have been. ? One student in which the calculation used the incorrect percentage earned. The amount of refund calculated by the school was $816. The actual amount that should have been refunded was $959. Questioned costs: None. Cause: There was a misinterpretation of the new regulations from ED. The University did not detect an automatic override amount for the last date of attendance in their system. Effect: Certain R2T4 calculations were performed incorrectly. The exceptions noted above resulted in loan funds that were incorrectly returned to ED totaling $3,940 offset by an additional amount needing to be returned to the ED of $143. Repeat finding: No Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University review the calculation for automatic last date of attendance overrides. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.