FAC Explorer

Finding 1173516 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-13
Audit: 387275
Organization: Boise State University (ID)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The University failed to refund Title IV credit balances within the required 14 days.
  • Impacted Requirements: Compliance with Department of Education regulations (34 CFR 164(h)(2)) regarding timely refunds.
  • Recommended Follow-Up: Review and improve refund processes, especially automated systems, to ensure all credit balances are refunded on time.

Finding Text

Criteria or specific requirement: The Department of Education requires that Title IV credit balances must be paid to the student or parent no later than 14 days after the credit balance occurred. (34 CFR 164(h)(2)). Condition: The University did not timely refund credit balances to the student or parent. Context: During our testing of 40 students, we identified 1 student that was not refunded within the required 14 days. The credit balance was refunded 11 days late. Questioned costs: None. Effect: The student or parent did not have access to Title IV funds timely after disbursement. Cause: The Student Financial Aid office had an automated process to ensure all refunds were issued in 14 days failed to recognize a credit balance of less than $10 in a student's account. Repeat finding: No. Recommendation: We recommend the University review credit balance refund processes, including any automated processes, to ensure all credit balances are paid timely. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

Corrective Action Plan

Student Financial Assistance Cluster Assistance Listing No. 84.007, 84.033, 84.063 & 84.268 Recommendation: We recommend the University review credit balance refund processes, including automated processes, to ensure all credit balances are paid timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Revised the daily Title IV credit balance workflows to include credit balances of any amount. Name(s) of the contact person(s) responsible for corrective action: Valerie Marsh, Director of Student Financial Services Planned completion date for corrective action plan: December 1, 2025

Categories

Student Financial Aid Reporting

Other Findings in this Audit

  • 1173503 2025-001
    Material Weakness Repeat
  • 1173504 2025-001
    Material Weakness Repeat
  • 1173505 2025-001
    Material Weakness Repeat
  • 1173506 2025-001
    Material Weakness Repeat
  • 1173507 2025-001
    Material Weakness Repeat
  • 1173508 2025-001
    Material Weakness Repeat
  • 1173509 2025-001
    Material Weakness Repeat
  • 1173510 2025-002
    Material Weakness Repeat
  • 1173511 2025-002
    Material Weakness Repeat
  • 1173512 2025-002
    Material Weakness Repeat
  • 1173513 2025-002
    Material Weakness Repeat
  • 1173514 2025-002
    Material Weakness Repeat
  • 1173515 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Unsubsidized Loans $40.09M
84.063 Federal Pell Grants $32.17M
84.268 Federal Direct Parent Loans $19.26M
84.268 Federal Direct Subsidized Loans $16.88M
81.049 Office of Science Financial Assistance Program $2.92M
10.579 Child Nutrition Discretionary Grants Limited Availability $1.84M
84.042 TRIO Student Support Services $1.65M
84.038 Perkins $1.65M
47.070 Computer and Information Science and Engineering $1.52M
12.800 Air Force Defense Research Sciences Program $1.21M
84.010 Title I Grants to Local Educational Agencies $997,517
12.300 Basic and Applied Scientific Research $973,063
84.007 Federal SEOG $876,428
84.044 TRIO Talent Search $865,258
12.002 Procurement Technical Assistance For Business Firms $732,523
11.307 Economic Adjustment Assistance $569,364
59.037 Small Business Development Centers $535,175
81.U06 Energy Contracts $534,250
93.865 Child Health and Human Development Extramural Research $529,848
84.141 Migrant Education_High School Equivalency Program $526,479
84.033 Federal Work-Study (FWS) $522,800
17.504 Consultation Agreements $516,830
43.001 Science $516,458
12.U08 Department of Defense $493,014
84.149 Migrant Education_College Assistance Migrant Program $472,447
93.791 Money Follows the Person Rebalancing Demonstration $426,580
47.078 Polar Programs $395,164
47.084 Mathematical and Physical Sciences $352,946
93.867 Vision Research $352,275
47.075 Social, Behavioral, and Economic Sciences $321,817
15.232 Joint Fire Science Program $305,972
84.047 TRIO Upward Bound $297,794
84.425 Education Stabilation Fund $284,242
93.307 Minority Health and Health Disparities Research $273,167
84.217 TRIO_McNair Post-Baccalaureate Achievement $264,676
12.U02 DoD Contracts $251,512
10.U01 Agriculture Contracts $250,918
10.U07 Department of Agriculture $234,703
47.084 NSF Technology, Innovation, and Partnerships $229,727
97.132 Financial Assistance for Targeted Violence and Terrorism Prevention $208,330
10.707 Research Joint Venture And Cost Reimbursable Agreements $205,481
93.866 Aging Research $203,205
12.630 Basic, Applied, and Advanced Research in Science and Engineering $197,950
93.837 Cardiovascular Diseases Research $193,654
20.507 Federal Transit_Formula Grants $188,995
93.434 Every Student Succeeds Act/Preschool Development Grants Birth through Five $169,852
12.903 GenCyber Grants Program $169,851
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $165,304
10.902 Soil and Water Conservation $164,393
10.868 Rural Energy for America Program $159,284
47.083 Biological Sciences $152,296
47.U09 National Science Foundation $151,313
45.024 Promotion of the Arts Grants to Organizations and Individuals $151,168
84.305 Education Research, Development and Dissemination $150,404
12.902 Information Security Grants $141,060
21.031 State Small Business Credit Initiative Technical Assistance Grant Program $137,183
10.215 Sustainable Agriculture Research and Education $134,663
11.303 Economic Development Technical Assistance $133,968
47.083 Geosciences $115,472
10.912 Environmental Quality Incentives Program $110,547
47.079 Office of International Science and Engineering $107,162
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $106,561
15.611 Wildlife Restoration and Basic Hunter Education $105,443
97.045 Cooperating Technical Partners $104,133
93.396 Cancer Biology Research $97,580
93.268 Immunization Cooperative Agreements $93,381
12.910 Research and Technology Development $93,088
93.949 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $92,739
81.123 National Nuclear Security Administration (NNSA) Minority Serving Institutions (MSI) Program $90,364
93.395 Cancer Treatment Research $87,146
84.027 Special Education_Grants to States $84,546
81.087 Renewable Energy Research and Development $83,779
10.717 Infrastructure Investment and Jobs Act Restoration/Revegetation $70,560
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $68,552
15.945 Cooperative Research and Training Programs - Resources of the National Park System $66,287
12.900 Language Grant Program $61,650
16.833 National Sexual Assault Kit Initiative $60,167
21.009 Volunteer Income Tax Assistance (VITA) Matching Grant Program $59,517
10.001 Agricultural Research_Basic and Applied Research $59,005
81.121 Nuclear Energy Research, Development and Demonstration $56,998
93.855 Allergy and Infectious Diseases Research $56,667
81.U04 Energy Contracts $54,405
15.560 SECURE Water Act – Research Agreements $53,005
15.820 National and Regional Climate Adaptation Science Centers $52,265
93.262 Occupational Safety and Health Program $50,359
84.033 Federal FWS Job Location Development (JLD) $49,348
47.074 Biological Sciences $49,272
66.801 Hazardous Waste Management State Program Support $48,735
16.820 Postconviction Testing of DNA Evidence $44,490
10.170 Specialty Crop Block Grant Program - Farm Bill $44,477
47.070 Mathematical and Physical Sciences $40,966
84.421 Disability Innovation Fund (DIF) $40,402
11.020 Cluster Grants $38,503
15.660 Endangered Species - Candidate Conservation Action Funds $37,490
93.242 Mental Health Research Grants $37,398
15.517 Fish and Wildlife Coordination Act $35,655
93.052 National Family Caregiver Support, Title III, Part E $34,895
47.041 Engineering $34,248
15.657 Endangered Species Recovery Implementation $34,073
10.351 Rural Business Development Grant $30,682
47.049 Mathematical and Physical Sciences $29,747
20.U10 Transportation Program $26,329
14.537 Eviction Protection Grant Program $24,860
11.611 Manufacturing Extension Partnership $24,199
93.361 Nursing Research $23,934
15.248 National Landscape Conservation System $22,869
93.243 Substance Abuse and Mental Health Services_Projects of Regional and National Significance $21,282
15.634 State Wildlife Grants $20,594
10.699 Partnership Agreements $19,713
47.076 STEM Education (formerly Education and Human Resources) $19,475
10.714 Infrastructure Investment and Job Act Joint Fire Science Program (Research & Development) $15,662
15.246 Threatened and Endangered Species $13,370
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $12,943
15.247 Wildlife Resource Management $12,916
15.557 Desert and Southern Rockies Landscape Conservation Cooperatives $12,329
15.078 Snow Water Supply Forcasting $12,060
12.905 CyberSecurity Core Curriculum $12,006
93.859 Biomedical Research and Research Training $10,848
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $9,234
15.808 U.S. Geological Survey Research and Data Collection $9,152
10.028 Wildlife Services $8,148
15.245 Plant Conservation and Restoration Management $6,355
93.566 Refugee and Entrant Assistance_State Administered Programs $5,533
43.002 Aeronautics $5,406
43.U03 NASA Contracts $5,064
93.316 Public Health Preparedness and Response Science, Research, and Practice $4,158
93.364 Nursing Student Loans $3,440
47.083 Integrative Activities $3,287
93.391 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises $2,520
93.994 Maternal and Child Health Services Block Grant to the States $2,391
10.329 Crop Protection and Pest Management Competitive Grants Program $1,826
11.032 State Digital Equity Planning Grants $1,453
66.708 Pollution Prevention Grants Program $1,299
93.575 Child Care and Development Block Grant $1,166
93.136 Injury Prevention and Control Research and State and Community Based Programs $968
45.149 Promotion of the Humanities_Division of Preservation and Access $694
47.050 Geosciences $218
15.231 Fish, Wildlife and Plant Conservation Resource Management $1
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $1
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $1
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance $1
10.212 Small Business Innovation Research $0
10.310 Agriculture and Food Research Initiative (AFRI) $0
10.500 Cooperative Extension Service $0
12.431 Basic Scientific Research $0
15.555 San Joaquin River Restoration Program $0
15.655 Migratory Bird Monitoring, Assessment and Conservation $0
15.807 Earthquake Hazards Research and Monitoring Assistance $0
15.811 Gap Analysis Program $0
93.113 Environmental Health $0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $0
16.746 Capital Case Litigation Initiative $0
19.009 Academic Exchange Programs - Undergraduate Programs $0
45.169 Promotion of the Humanities Office of Digital Humanities $0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $0
84.365 English Language Acquisition State Grants $0
45.025 Promotion of the Arts Partnership Agreements $-166
43.008 Office of Stem Engagement (OSTEM) $-478
93.072 Lifespan Respite Care Program $-3,008
84.021 Overseas Programs - Group Projects Abroad $-5,644
93.273 Alcohol Research Programs $-8,631
87.U05 Baby Biomechanics and Suffocation Research $-16,267