FAC Explorer

Finding 1173994 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-17
Audit: 387647
Organization: College of Southern Idaho (ID)
Auditor: EIDE BAILLY LLP

AI Summary

  • Core Issue: The College failed to issue student refunds within the required 14-day timeframe in 5 out of 60 cases due to processing delays.
  • Impacted Requirements: Compliance with 34 CFR 668.164(h)(2)(i,ii) regarding timely disbursement of Title IV funds.
  • Recommended Follow-Up: Enrollment Services should enhance refund processing controls and regularly verify timely disbursements at the start of each semester.

Finding Text

U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Special Tests and Provisions – Disbursement to or on Behalf to Students Material Weakness in Internal Control Criteria: 34 CFR 668.164(h)(2)(i,ii) states that A title IV, HEA credit balance must be paid directly to the student or parent as soon as possible, but no later than—Fourteen (14) days after the balance occurred if the credit balance occurred after the first day of class of a payment period; or Fourteen (14) days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. Condition: During our testing of compliance for disbursements to or on behalf to students, there were 5 instances out of 60 where the College did not refund a student’s within the required time frame of 14 days from the first day of class or 14 days after the credit balance was created. Cause: Enrollment Services was not able to process credit to students in a timely manner, due to a new system implementation that was supposed to refund the students and staffing shortage in this department. Effect: The student’s refund was not processed in a timely manner. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 2,393 students who received Title IV funding were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over processing student refunds since this is a manual process and at the beginning of each semester select a sample of student to verify they have received their refund in a timely manner. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Finding 2025-002 Finding Summary: 34 CFR 668.164(h)(2)(i,ii) states that A title IV, HEA credit balance must be paid directly to the student or parent as soon as possible, but no later than—Fourteen (14) days after the balance occurred if the credit balance occurred after the first day of class of a payment period; or Fourteen (14) days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. During our testing of compliance for HEA Credit balances, there were 5 instances out of 60 where the College did not refund a student’s within the required time frame of 14 days from the first day of class or 14 days after the credit balance was created. Corrective Action Plan: The institution has taken and has fixed this issue by: • Dedicated Staffing: A full-time position has been approved and filled to manage stipend processing, ensuring consistent oversight and timely disbursement. • Process Documentation: Stipend processing procedures have been documented to ensure continuity, accountability, and clarity of responsibilities. • System Review and Planning: The system is up and running as it should have been. • Ongoing Monitoring: Leadership will continue to monitor stipend processing timelines and staffing capacity to ensure compliance and timely student support. Responsible Individual(s): Monze Stark – Dean of Enrollment Services, Bethany Parmer – Assistant Dean of Enrollment Services Anticipated Completion Date: 12/31/2025

Categories

Special Tests & Provisions Student Financial Aid Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1173982 2025-002
    Material Weakness Repeat
  • 1173983 2025-003
    Material Weakness Repeat
  • 1173984 2025-004
    Material Weakness Repeat
  • 1173985 2025-005
    Material Weakness Repeat
  • 1173986 2025-002
    Material Weakness Repeat
  • 1173987 2025-003
    Material Weakness Repeat
  • 1173988 2025-004
    Material Weakness Repeat
  • 1173989 2025-005
    Material Weakness Repeat
  • 1173990 2025-002
    Material Weakness Repeat
  • 1173991 2025-003
    Material Weakness Repeat
  • 1173992 2025-004
    Material Weakness Repeat
  • 1173993 2025-005
    Material Weakness Repeat
  • 1173995 2025-003
    Material Weakness Repeat
  • 1173996 2025-004
    Material Weakness Repeat
  • 1173997 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $9.75M
93.600 HEAD START $9.59M
84.268 FEDERAL DIRECT STUDENT LOANS $1.39M
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $532,847
10.237 FROM LEARNING TO LEADING: CULTIVATING THE NEXT GENERATION OF DIVERSE FOOD AND AGRICULTURE PROFESSIONALS $528,594
84.031 INTERLIBRARY COOPERATION AND RESOURCE SHARING $423,316
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $350,957
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $262,310
84.425 EDUCATION STABILIZATION FUND $250,000
10.558 CHILD AND ADULT CARE FOOD PROGRAM $233,543
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $221,044
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $189,930
84.033 FEDERAL WORK-STUDY PROGRAM $172,242
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $158,461
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $120,689
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $94,996
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $61,110
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $59,849
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $43,984
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $36,710
10.170 SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL $35,519
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $24,994
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $20,160
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $14,913
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $13,698
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $9,304
93.072 LIFESPAN RESPITE CARE PROGRAM $9,290
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $7,934
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $4,705
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $3,706
10.226 SECONDARY EDUCATION, TWO-YEAR POSTSECONDARY EDUCATION, AND AGRICULTURE IN THE K-12 CLASSROOM $3,280