FAC Explorer

Finding 504294 (2024-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-10-31
Audit: 326827
Organization: University of Idaho (ID)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The University lacks a system to monitor outstanding Title IV federal checks, risking non-compliance with federal return requirements.
  • Impacted Requirements: Compliance with 2 CFR part 200 and 34 CFR 688.164, which mandate timely return of unclaimed federal funds within specified timeframes.
  • Recommended Follow-Up: Implement a dedicated process to track and manage outstanding Title IV checks to ensure compliance and avoid future deficiencies.

Finding Text

Federal Agency: U.S. Department of Education; Federal Program Name: Student Financial Assistance Cluster; Assistance Listing Number: 84.268 – Federal Direct Loans; 84.063 – Federal Pell Grant Program; 84.007 – Federal Supplemental Educational Opportunity Grants; Federal Award Identification Number and Year: 2023-2024 – P268K240101, P063P230101, P007A231093; Award Period: July 1, 2023 to June 30, 2024. Type of finding: Significant Deficiency in Internal Control Over Compliance and Other Matters. Criteria or specific requirement: 2 CFR part 200 section 200.303 requires that non-Federal entities receiving federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the federal award. The Code of federal Regulations, 34 CFR 688.164, requires any Title IV federal funds disbursed to a student or parent that are not received or negotiated must be returned to the appropriated federal financial aid program no later than 240 days after the check or electronic fund transfer (EFT) was issued. If a check or an EFT is returned, the University may make additional attempts to deliver the funds, provided that those attempts are made no later than 45 days after the funds were returned or rejected. In case where the University does not make another attempt, the funds must be returned before the end of the initial 45-day period. The University must cease all attempts to disburse the funds and return them no later than 240 days after the date it issued the first check. Under no circumstances may unclaimed Title IV FSA funds escheat to the state, or revert to the University, or any other third party. Condition: The University does not have a control or process in place that would specifically monitor outstanding checks to students for Title IV federal funded checks so that the University would be able to timely return the money prior to 240 days after issuance of the check. Questioned costs: Unknown. Context: During our testing, it was noted the University did not have a control in place to identify the outstanding Title IV federal funded checks that were old and needed to be returned to the U.S. Department of Education prior to 240 days after issuance. In the current year testing of outstanding checks, we did not note any exceptions. However, we did note that checks over the 240 days from the prior year were returned at various times during the year with all checks being cleared by year end. Cause: The University did not have a process in place to specifically monitor the federal checks throughout the year. For some of the prior year checks returned late during the year, the University had to wait until the prior award years were re-opened in order to return them. Effect: The University is not in compliance with Department of Education requirements. Repeat finding: Yes, 2023-001. Recommendation: CliftonLarsonAllen LLP (CLA) recommends the University review the requirement and implement an internal process and control to specifically monitor the outstanding Title IV funded checks throughout the year. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency

Other Findings in this Audit

  • 504290 2024-001
    Significant Deficiency Repeat
  • 504291 2024-002
    Significant Deficiency Repeat
  • 504292 2024-004
    Significant Deficiency Repeat
  • 504293 2024-002
    Significant Deficiency Repeat
  • 504295 2024-002
    Significant Deficiency Repeat
  • 504296 2024-003
    Significant Deficiency
  • 504297 2024-001
    Significant Deficiency Repeat
  • 504298 2024-002
    Significant Deficiency Repeat
  • 504299 2024-003
    Significant Deficiency
  • 504300 2024-005
    Significant Deficiency
  • 504301 2024-006
    Significant Deficiency
  • 1080732 2024-001
    Significant Deficiency Repeat
  • 1080733 2024-002
    Significant Deficiency Repeat
  • 1080734 2024-004
    Significant Deficiency Repeat
  • 1080735 2024-002
    Significant Deficiency Repeat
  • 1080736 2024-001
    Significant Deficiency Repeat
  • 1080737 2024-002
    Significant Deficiency Repeat
  • 1080738 2024-003
    Significant Deficiency
  • 1080739 2024-001
    Significant Deficiency Repeat
  • 1080740 2024-002
    Significant Deficiency Repeat
  • 1080741 2024-003
    Significant Deficiency
  • 1080742 2024-005
    Significant Deficiency
  • 1080743 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $46.27M
84.063 Federal Pell Grant Program $11.99M
10.511 Smith-Lever Extension Funding $3.72M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $2.83M
84.038 Federal Perkins Loan Program Federal Capital Contributions $2.78M
10.937 Partnerships for Climate-Smart Commodities $2.17M
43.008 Office of Stem Engagement (ostem) $1.88M
81.U10 Department of Energy $1.64M
10.025 Plant and Animal Disease, Pest Control, and Animal Care $917,719
10.202 Cooperative Forestry Research $780,700
15.812 Cooperative Research Units $729,067
84.033 Federal Work-Study Program $697,437
84.007 Federal Supplemental Educational Opportunity Grants $555,682
93.867 Vision Research $553,233
10.303 Integrated Programs $535,900
10.U03 Department of Agriculture $526,307
15.810 National Cooperative Geologic Mapping $502,693
93.464 Acl Assistive Technology $496,531
84.010 Title I Grants to Local Educational Agencies $451,433
84.299 Indian Education -- Special Programs for Indian Children $440,432
10.514 Expanded Food and Nutrition Education Program $436,340
84.149 Migrant Education College Assistance Migrant Program $415,359
84.044 Trio Talent Search $409,650
47.049 Mathematical and Physical Sciences $391,878
84.042 Trio Student Support Services $383,737
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $370,235
15.247 Wildlife Resource Management $328,356
93.631 Developmental Disabilities Projects of National Significance $315,497
15.805 Assistance to State Water Resources Research Institutes $307,537
84.116 Fund for the Improvement of Postsecondary Education $302,924
66.509 Science to Achieve Results (star) Research Program $300,268
93.788 Opioid Str $287,634
84.184 School Safely National Activities $281,483
15.073 Earth Mapping Resources Initiative $280,755
10.329 Crop Protection and Pest Management Competitive Grants Program $278,501
84.066 Trio Educational Opportunity Centers $276,793
93.855 Allergy and Infectious Diseases Research $270,272
93.434 Every Student Succeeds Act/preschool Development Grants $255,517
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $247,073
84.217 Trio McNair Post-Baccalaureate Achievement $237,321
15.605 Sport Fish Restoration $231,787
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $219,017
84.421 Disability Innovation Fund (dif) $217,918
98.001 Usaid Foreign Assistance for Programs Overseas $213,541
10.519 Equipment Grants Program (egp) $212,062
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $207,496
45.312 National Leadership Grants $188,259
66.962 Geographic Programs - Columbia River Basin Restoration (crbr) Program $185,107
10.311 Beginning Farmer and Rancher Development Program $182,534
93.917 Hiv Care Formula Grants $177,703
93.262 Occupational Safety and Health Program $170,464
15.945 Cooperative Research and Training Programs � Resources of the National Park System $170,408
20.701 University Transportation Centers Program $163,464
47.075 Social, Behavioral, and Economic Sciences $147,510
10.U04 Department of Agriculture $147,223
11.611 Manufacturing Extension Partnership $143,989
10.328 Food Safety Outreach Program $142,647
15.814 National Geological and Geophysical Data Preservation $142,199
10.674 Wood Utilization Assistance $141,515
15.230 Invasive and Noxious Plant Management $135,117
15.657 Endangered Species Recovery Implementation $132,282
47.083 Integrative Activities $130,231
12.630 Basic, Applied, and Advanced Research in Science and Engineering $124,227
43.001 Science $118,047
10.309 Specialty Crop Research Initiative $117,581
77.008 U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program $114,888
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $113,748
12.RD Department of Defense R&d $110,281
93.866 Aging Research $107,974
47.078 Polar Programs $105,509
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $100,604
12.351 Scientific Research - Combating Weapons of Mass Destruction $99,107
10.186 Regional Food Business Centers $98,837
10.226 Secondary Education, Two-Year Postsecondary Education, and Agriculture in the K-12 Classroom $97,635
93.859 Biomedical Research and Research Training $96,715
11.307 Economic Adjustment Assistance $95,319
15.244 Aquatics Resources Management $88,303
93.865 Child Health and Human Development Extramural Research $86,531
10.680 Forest Health Protection $82,782
47.076 Stem Education (formerly Education and Human Resources) $79,312
43.RD NASA R&d $77,139
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $77,063
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $76,415
10.170 Specialty Crop Block Grant Program - Farm Bill $75,848
21.008 Low Income Taxpayer Clinics $75,371
10.515 Renewable Resources Extension Act $74,161
10.330 Alfalfa Seed and Alfalfa Forage Systems Program $66,553
47.050 Geosciences $66,482
32.U08 Federal Communication Commission $61,224
10.527 New Beginning for Tribal Students $61,100
10.902 Soil and Water Conservation $60,576
10.207 Animal Health and Disease Research $60,548
10.175 Farmers Market and Local Food Promotion Program $60,401
10.320 Sun Grant Program $58,984
10.212 Small Business Innovation Research (sbir) Program / Small Business Technology Transfer (sttr) Program $56,988
10.960 Technical Agricultural Assistance $56,490
81.049 Office of Science Financial Assistance Program $56,185
84.323 Special Education - State Personnel Development $54,722
15.963 Southwest Border Resource Protection Program $50,417
15.654 National Wildlife Refuge System Enhancements $50,065
15.225 Recreation and Visitor Services $48,491
81.041 State Energy Program $47,961
10.217 Higher Education - Institution Challenge Grants Program $47,119
10.210 Higher Education National Needs Graduate Fellowship Grants $47,066
66.046 Climate Pollution Reduction Grants $45,150
81.087 Renewable Energy Research and Development $45,029
66.468 Drinking Water State Revolving Fund $44,875
10.707 Research Joint Venture and Cost Reimbursable Agreements $44,043
12.800 Air Force Defense Research Sciences Program $43,660
93.959 Block Grants for Prevention and Treatment of Substance Abuse $43,396
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $40,111
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $38,971
15.680 Mexican Wolf Recovery $38,476
94.006 Americorps State and National 94.006 $38,163
10.304 Food and Agriculture Defense Initiative (fadi) $36,001
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $35,864
10.664 Cooperative Forestry Assistance $34,310
15.U05 Department of Interior $34,295
15.022 Tribal Self-Governance $33,000
10.714 Infrastructure Investment and Job Act Joint Fire Science Program (research & Development) $32,790
10.310 Agriculture and Food Research Initiative (afri) $29,424
10.200 Grants for Agricultural Research, Special Research Grants $27,165
10.215 Sustainable Agriculture Research and Education $26,475
12.905 Cybersecurity Core Curriculum $25,328
10.174 Acer Access Development Program $24,737
20.205 Highway Planning and Construction $24,534
15.670 Adaptive Science $23,922
93.103 Food and Drug Administration Research $23,509
81.RD Department of Energy R&d $23,377
81.U09 Department of Energy $23,243
10.558 Child and Adult Care Food Program $20,418
15.442 Alaska Native Science and Engineering $19,678
84.027 Special Education Grants to States $19,469
97.045 Cooperating Technical Partners $19,123
10.RD Department of Agriculture R&d $18,393
15.808 U.s. Geological Survey Research and Data Collection $17,446
47.RD National Science Foundation R&d $16,728
84.425 Education Stabilization Fund $16,274
81.121 Nuclear Energy Research, Development and Demonstration $16,090
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $15,136
47.084 Nsf Technology, Innovation, and Partnerships $14,846
15.246 Threatened and Endangered Species $14,789
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $14,275
10.924 Conservation Stewardship Program $14,008
47.074 Biological Sciences $13,772
10.250 Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations $13,150
93.988 Cooperative Agreements for Diabetes Control Programs $12,623
16.816 John R. Justice Prosecutors and Defenders Incentive Act $11,935
11.RD Department of Commerce R&d $11,670
15.517 Fish and Wildlife Coordination Act $11,583
32.011 Affordable Connectivity Outreach Grant Program $10,245
14.536 Research, Evaluation, and Demonstrations $10,003
15.015 Good Neighbor Authority $9,995
93.590 Community-Based Child Abuse Prevention Grants $9,918
93.211 Rural Telemedicine Grants $9,609
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $8,899
93.270 Viral Hepatitis Prevention and Control $8,686
10.001 Agricultural Research Basic and Applied Research $8,574
15.615 Cooperative Endangered Species Conservation Fund $8,500
45.149 Promotion of the Humanities Division of Preservation and Access $8,000
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $7,698
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $7,271
10.229 Extension Collaborative on Immunization Teaching & Engagement $6,489
47.070 Computer and Information Science and Engineering $5,740
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $5,708
10.332 Agricultural Genome to Phenome Initiative $5,595
15.634 State Wildlife Grants $5,567
97.U12 Department of Homeland Security $5,549
10.500 Cooperative Extension Service $5,483
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $4,660
84.287 Twenty-First Century Community Learning Centers $4,576
10.U01 Department of Agriculture $3,832
16.609 Project Safe Neighborhoods $3,681
15.232 Joint Fire Science Program $3,568
45.025 Promotion of the Arts Partnership Agreements $3,500
10.699 Partnership Agreements $3,316
12.632 Legacy Resource Management Program $2,728
15.255 Science and Technology Projects Related to Coal Mining and Reclamation $2,592
84.424 Student Support and Academic Enrichment Program $2,542
32.U07 Federal Communication Commission $2,431
16.726 Juvenile Mentoring Program $2,272
15.RD Department of Interior R&d $1,962
81.U11 Department of Energy $1,212
45.310 Grants to States $1,125
15.611 Wildlife Restoration and Basic Hunter Education and Safety $758
93.575 Child Care and Development Block Grant $605
15.224 Cultural and Paleontological Resources Management $365
10.912 Environmental Quality Incentives Program $140
12.U05 Department of Defense $93
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $23
47.041 Engineering $-17
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $-20
93.994 Maternal and Child Health Services Block Grant to the States $-403
10.U02 Department of Agriculture $-534
12.910 Research and Technology Development $-961
93.107 Area Health Education Centers $-1,614
84.047 Trio Upward Bound $-3,837