FAC Explorer

Finding 1115806 (2024-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-28
Audit: 349899
Organization: Portland State University (OR)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The University failed to return uncashed Title IV checks to the Department of Education within the required 240 days.
  • Impacted Requirements: Non-compliance with 34 CFR 668.164(l)(3) regarding timely return of federal funds.
  • Recommended Follow-Up: Implement a monitoring control for outstanding checks to ensure compliance with return deadlines.

Finding Text

Criteria or specific requirement: Per 34 CFR 668.164(l)(3), if a check sent to a student or parent is not returned to the institution but is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued the check. Condition: During our testing of the 240-day requirement, we noted the University was not in compliance with the federal financial assistance regulation requirement that any Title IV federal funds disbursed must be returned to the appropriate federal financial assistance program no later than 240 days after the check was issued if not cashed by the intended recipient. Questioned costs: N/A Context: During our testing of the 240-day requirement of 40 disbursements, we noted that two outstanding checks issued to a student or parent were cancelled by the University and returned to the Department of Education beyond the 240 day requirement – one was returned to the Department 267 days after the check was issued and the second was returned to the Department 257 days after the check was issued. Cause: The University did not have adequate processes in place to monitor outstanding Title IV disbursement checks throughout the year. Effect: The University is not in compliance with Department of Education requirements. Repeat finding: No Recommendation: CLA recommends that the University review the requirement and implement a control to monitor outstanding checks throughout the year to ensure outstanding checks are returned to the Department of Education in accordance with time requirements. View of responsible official: The University agrees with the finding.

Categories

Student Financial Aid

Other Findings in this Audit

  • 539363 2024-001
    Significant Deficiency
  • 539364 2024-001
    Significant Deficiency
  • 539365 2024-002
    Significant Deficiency
  • 539366 2024-002
    Significant Deficiency
  • 1115805 2024-001
    Significant Deficiency
  • 1115807 2024-002
    Significant Deficiency
  • 1115808 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Office of Federal Student Aid - Federal Direct Student Loans $79.13M
84.063 Office of Federal Student Aid - Federal Pell Grant Program $35.60M
93.575 Child Care and Development Block Grant $2.60M
93.434 Every Student Succeeds Act/preschool Development Grants $2.32M
84.007 Office of Federal Student Aid - Federal Supplemental Educational Opportunity Grants $1.12M
93.310 Trans-Nih Research Support $1.07M
84.033 Office of Federal Student Aid - Federal Work-Study Program $954,803
84.305 Institute of Education Sciences Education Research Grants Program $807,420
93.855 Allergy and Infectious Diseases Research $717,275
84.379 Office of Federal Student Aid - Teacher Education Assistance for College and Higher Education Grants (teach Grants) $673,499
84.368 Diverse Inclusive Collaborative Educators Pluss (dice Pluss) $583,040
84.047 Trio Upward Bound $560,739
84.335 Child Care Access and Family Support at An Urban University: A Plan for Student Success and Access $543,290
84.184 School Safely National Activities $503,478
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $492,240
93.732 Mental and Behavioral Health Education and Training Grants $457,237
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $445,336
47.084 Nsf Technology, Innovation, and Partnerships $359,468
84.425 Governors Emergency Education Relief Fund $353,915
84.044 Trio Talent Search $333,835
47.U01 National Science Foundation Miscellaneous (ipa) $325,920
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $306,468
84.042 Trio-Student Support Services $290,973
84.325 Interdisciplinary Distance Educators Advancing Low-Incidence Students (ideals) $279,255
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $278,059
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $269,067
12.800 Air Force Defense Research Sciences Program $248,316
93.173 Research Related to Deafness and Communication Disorders $233,451
84.217 Trio McNair Post-Baccalaureate Achievement $231,626
19.500 Middle East Partnership Initiative $228,642
19.009 Academic Exchange Programs - Undergraduate Programs $226,963
84.116 Office of Postsecondary Education - Congressionally-Directed Grants $215,674
66.309 Surveys, Studies, Investigations, Training and Special Purpose Activities Relating to Environmental Justice $209,265
84.129 Clinical Rehabilitation Counseling (clrc) Program $181,329
47.074 Biological Sciences $178,019
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $176,550
10.U16 Department of Agriculture Miscellaneous $176,493
10.U15 Department of Agriculture Miscellaneous $176,391
10.U10 Department of Agriculture Miscellaneous $173,495
93.696 Certified Community Behavioral Health Clinic Expansion Grants $166,981
93.350 National Center for Advancing Translational Sciences $160,763
12.910 Research and Technology Development $160,718
47.070 Computer and Information Science and Engineering $156,104
84.299 Indian Education Professional Development Grants $148,110
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $142,094
93.859 Biomedical Research and Research Training $141,890
93.113 Environmental Health $139,015
10.U06 Department of Agriculture Miscellaneous $131,693
93.U01 Department of Health & Human Services Miscellaneous $129,621
12.U01 Department of Defense Miscellaneous $118,845
47.076 Stem Education (formerly Education and Human Resources) $109,233
15.517 Fish and Wildlife Coordination Act $98,383
10.U08 Department of Agriculture Miscellaneous $94,236
11.439 Marine Mammal Data Program $91,449
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $88,310
93.242 Mental Health Research Grants $88,031
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $87,928
93.959 Block Grants for Prevention and Treatment of Substance Abuse $87,682
45.312 National Leadership Grants $87,112
20.200 Highway Research and Development Program $86,256
20.U01 Department of Transportation Miscellaneous $80,069
81.122 Electricity Research, Development and Analysis $79,662
15.U01 Department of the Interior Miscellaneous $78,628
12.300 Basic and Applied Scientific Research $77,340
81.U04 Department of Energy Miscellaneous $73,204
10.U07 Department of Agriculture Miscellaneous $71,312
93.213 Research and Training in Complementary and Integrative Health $70,176
10.U17 Department of Agriculture Miscellaneous $69,277
10.699 Partnership Agreements $64,753
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $62,610
15.156 Tribal Climate Resilience $60,521
81.U06 Department of Energy Miscellaneous $59,977
15.608 Fish and Wildlife Management Assistance $56,149
10.U11 Department of Agriculture Miscellaneous $56,071
81.049 Office of Science Financial Assistance Program $55,594
43.U01 National Aeronautics and Space Administration Miscellaneous $55,533
10.U01 Department of Agriculture Miscellaneous $52,428
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $51,360
84.324 Special Education - Research Innovation to Improve Services and Results for Children with Disabilities $50,151
10.U09 Department of Agriculture Miscellaneous $50,039
10.902 Soil and Water Conservation $49,862
47.083 Integrative Activities $49,808
20.224 Federal Lands Access Program $49,344
43.001 Science $47,570
11.431 Climate and Atmospheric Research $45,946
16.834 Domestic Trafficking Victim Program $45,558
19.600 Bureau of Near Eastern Affairs $42,752
84.031 Higher Education Institutional Aid $39,977
12.900 Language Grant Program $38,949
81.086 Conservation Research and Development $38,185
11.039 Regional Technology and Innovation Hubs $37,031
10.558 Child and Adult Care Food Program $35,030
43.010 Space Technology $34,218
66.708 Pollution Prevention Grants Program $33,825
15.808 U.s. Geological Survey Research and Data Collection $33,581
47.050 Geosciences $33,140
47.078 Polar Programs $32,398
93.U02 Department of Health & Human Services Miscellaneous $31,752
10.U03 Department of Agriculture Miscellaneous $31,431
66.509 Science to Achieve Results (star) Research Program $29,006
10.177 Regional Food System Partnerships $28,906
20.701 University Transportation Centers Program $28,234
15.807 Earthquake Hazards Program Assistance $27,929
93.837 Cardiovascular Diseases Research $26,111
93.U03 Department of Health & Human Services Miscellaneous $26,035
81.U01 Department of Energy Miscellaneous $24,878
10.U14 Department of Agriculture Miscellaneous $24,876
15.805 Assistance to State Water Resources Research Institutes $24,729
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $24,072
12.630 Basic, Applied, and Advanced Research in Science and Engineering $24,056
81.U05 Department of Energy Miscellaneous $23,541
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $21,893
93.279 Drug Abuse and Addiction Research Programs $21,642
47.049 Mathematical and Physical Sciences $19,293
15.U02 Department of the Interior Miscellaneous $15,650
15.654 National Wildlife Refuge System Enhancements $15,139
12.550 The Language Flagship Grants to Institutions of Higher Education $15,000
10.907 Snow Survey and Water Supply Forecasting $13,646
66.717 Source Reduction Assistance $13,593
12.420 Military Medical Research and Development $13,340
93.879 Medical Library Assistance $12,942
47.075 Social, Behavioral, and Economic Sciences $11,940
93.865 Child Health and Human Development Extramural Research $11,843
20.205 Highway Planning and Construction $11,425
10.U12 Department of Agriculture Miscellaneous $10,486
81.087 Renewable Energy Research and Development $10,072
20.215 Highway Training and Education $9,269
15.237 Rangeland Resource Management $8,337
15.159 Cultural Resources Management $8,038
15.810 National Cooperative Geologic Mapping $7,627
15.945 Cooperative Research and Training Programs – Resources of the National Park System $7,506
10.U02 Department of Agriculture Miscellaneous $7,279
93.262 Occupational Safety and Health Program $7,004
43.U02 National Aeronautics and Space Administration Miscellaneous $6,892
10.U05 Department of Agriculture Miscellaneous $6,300
10.U13 Department of Agriculture Miscellaneous $5,288
11.417 Sea Grant Support $4,580
10.U04 Department of Agriculture Miscellaneous $4,396
43.008 Office of Stem Engagement (ostem) $4,303
12.740 Past Conflict Accounting $2,413
93.867 Vision Research $2,110
11.420 Coastal Zone Management Estuarine Research Reserves $1,949
84.325 Orientation and Mobility: Facilitating Learning and Improvement of Proprioception (omflip) $1,275
11.469 Congressionally Identified Awards and Projects $948
47.041 Engineering $817
93.866 Aging Research $794
15.820 National and Regional Climate Adaptation Science Centers $714
12.905 Cybersecurity Core Curriculum $324
12.U02 Department of Defense Miscellaneous $155
15.657 Endangered Species Recovery Implementation $124
81.U02 Department of Energy Miscellaneous $30
81.U03 Department of Energy Miscellaneous $-736
45.024 Promotion of the Arts Grants to Organizations and Individuals $-1,460