FAC Explorer

Finding 504937 (2024-002)

Significant Deficiency
Requirement
N
Questioned Costs
$1
Year
2024
Accepted
2024-11-07
Audit: 327688
Organization: Boise State University (ID)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The University failed to return Title IV funds within the required 45 days for one student and lacked proper documentation for another withdrawal.
  • Impacted Requirements: Noncompliance with 34 CFR 668.22(j)(1) regarding timely fund returns and 34 CFR 668.22(b)(2) for maintaining withdrawal documentation.
  • Recommended Follow-Up: The University should review and enhance procedures for returning Title IV funds to ensure timely refunds and proper documentation of withdrawal dates.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2023 to June 30, 2024 Type of Finding: 􀁸 Other Matters 􀁸 Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 34 CFR 668.22(j)(1), an institution must return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. 34 CFR 668.22(B)(2) states, an institution must document a student's withdrawal date determined in accordance with paragraph (b)(1) and maintain the documentation as of the date of institution's determination that the student withdrew. Per 2 CFR 200.303, entities must establish and maintain internal controls which provide reasonable assurance that federal award expenditures are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Per 2 CFR 200.303, entities must establish and maintain internal controls which provide reasonable assurance that federal award expenditures are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During testing of timely and accurate return of Title IV funds, we identified one out of 40 samples that the return of Title IV funds was later than 45 days after the institution's determination that the student withdrew. Additionally, one out of 40 samples did not have documentation for the student's withdrawal date used for the return of Title IV calculation.Context: We selected forty samples to test which resulted in two exceptions: 1. One had the return of Title IV funds later than 45 days after the institution's determination that the student withdrew, and 2. One did not have documentation for the student's withdrawal date used for the return of Title IV calculation. Questioned costs: $270 Effect: The University had two elements of noncompliance as it relates to the Department of Education’s many requirements of returning Title IV funds. Cause: Of the two exceptions: 1. A student’s Title IV funds were returned 65 days after the institutional determination. Per discussion with the University, the daily query being used to process disbursements in the Fall semester wasn’t coming through over the weekend as it should have been. Upon discussion with the University, this impacted the timeliness of two other students not tested. 2. A student’s documentation of withdrawal date was not retained by the University due to a former staff member not asking other department employees to contact instructors for Last Date of Attendance for an officially withdrawn course. They instead used the date the course was officially dropped in self-service. Repeat finding: No. Recommendation: We recommend the University review its current procedures for return of Title IV funds. As part of the review, the University should implement safeguard to ensure refunds are returned timely and that refund amounts are supported by having documentation of withdrawal dates. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

Categories

Questioned Costs Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 504931 2024-001
    Significant Deficiency
  • 504932 2024-001
    Significant Deficiency
  • 504933 2024-001
    Significant Deficiency
  • 504934 2024-001
    Significant Deficiency
  • 504935 2024-002
    Significant Deficiency
  • 504936 2024-002
    Significant Deficiency
  • 504938 2024-002
    Significant Deficiency
  • 504939 2024-002
    Significant Deficiency
  • 504940 2024-002
    Significant Deficiency
  • 504941 2024-002
    Significant Deficiency
  • 504942 2024-003
    Significant Deficiency
  • 504943 2024-004
    Significant Deficiency
  • 504944 2024-004
    Significant Deficiency
  • 1081373 2024-001
    Significant Deficiency
  • 1081374 2024-001
    Significant Deficiency
  • 1081375 2024-001
    Significant Deficiency
  • 1081376 2024-001
    Significant Deficiency
  • 1081377 2024-002
    Significant Deficiency
  • 1081378 2024-002
    Significant Deficiency
  • 1081379 2024-002
    Significant Deficiency
  • 1081380 2024-002
    Significant Deficiency
  • 1081381 2024-002
    Significant Deficiency
  • 1081382 2024-002
    Significant Deficiency
  • 1081383 2024-002
    Significant Deficiency
  • 1081384 2024-003
    Significant Deficiency
  • 1081385 2024-004
    Significant Deficiency
  • 1081386 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $22.90M
84.268 Federal Direct Student Loans $19.14M
93.859 Biomedical Research and Research Training $6.33M
81.049 Office of Science Financial Assistance Program $3.61M
12.RD1 Department of Defense $3.40M
47.076 Stem Education (formerly Education and Human Resources) $3.40M
47.049 Mathematical and Physical Sciences $2.83M
84.038 Federal Perkins Loan Program (note 4) $2.47M
47.083 Integrative Activities $2.43M
47.041 Engineering $1.94M
81.000 Energy Contracts $1.78M
47.084 Nsf Technology, Innovation, and Partnerships $1.77M
12.300 Basic and Applied Scientific Research $1.66M
47.050 Geosciences $1.61M
84.042A Trio Student Support Services $1.53M
84.027A Special Education_grants to States $1.50M
11.611 Manufacturing Extension Partnership $1.44M
47.070 Computer and Information Science and Engineering $1.40M
84.047V Trio Upward Bound $1.27M
84.010A Title I Grants to Local Educational Agencies $947,273
10.310 Agriculture and Food Research Initiative (afri) $918,959
10.579 Child Nutrition Discretionary Grants Limited Availability $916,544
59.037 Small Business Development Centers $911,508
84.007 Federal Supplemental Educational Opportunity Grants $909,912
84.044A Trio Talent Search $842,686
47.074 Biological Sciences $824,879
43.001 Science $735,534
12.002 Procurement Technical Assistance for Business Firms $701,127
84.425C Education Stabilization Fund $670,926
43.008 Office of Stem Engagement (ostem) $616,151
12.000 Dod Contracts $579,009
17.504 Consultation Agreements $503,821
84.141A Migrant Education_high School Equivalency Program $501,296
11.307 Economic Adjustment Assistance $485,004
97.045 Cooperating Technical Partners $462,113
12.800 Air Force Defense Research Sciences Program $453,295
84.149A Migrant Education_college Assistance Migrant Program $450,668
11.020 Cluster Grants $446,500
84.007 Federal Work-Study Program $445,484
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $440,161
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $418,392
93.242 Mental Health Research Grants $406,405
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $387,070
20.507 Federal Transit Formula Grants $361,483
47.075 Social, Behavioral, and Economic Sciences $329,063
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $327,454
84.217A Trio_mcnair Post-Baccalaureate Achievement $282,692
43.002 Aeronautics $276,560
93.837 Cardiovascular Diseases Research $273,735
47.079 Office of International Science and Engineering $272,690
93.791 Money Follows the Person Rebalancing Demonstration $271,647
20.500 Federal Transit Capital Investment Grants $241,128
93.855 Allergy and Infectious Diseases Research $237,178
93.867 Vision Research $235,237
15.945 Cooperative Research and Training Programs � Resources of the National Park System $223,498
12.630 Basic, Applied, and Advanced Research in Science and Engineering $212,499
93.351 Research Infrastructure Programs $206,038
93.866 Aging Research $205,299
12.910 Research and Technology Development $197,361
93.307 Minority Health and Health Disparities Research $194,503
10.RD1 Department of Agriculture $183,539
93.395 Cancer Treatment Research $176,782
47.078 Polar Programs $174,495
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $171,838
10.215 Sustainable Agriculture Research and Education $161,001
47.RD1 National Science Foundation $155,129
84.021 Overseas Programs - Group Projects Abroad $153,770
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $152,283
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $143,140
12.431 Basic Scientific Research $141,665
12.903 Gencyber Grants Program $132,945
19.009 Academic Exchange Programs - Undergraduate Programs $127,287
15.232 Joint Fire Science Program $121,698
11.303 Economic Development Technical Assistance $115,866
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $111,444
16.833 National Sexual Assault Kit Initiative $107,007
12.902 Information Security Grants $106,403
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $105,992
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $104,970
93.434 Every Student Succeeds Act/preschool Development Grants $104,361
16.820 Postconviction Testing of Dna Evidence $102,691
15.517 Fish and Wildlife Coordination Act $101,955
93.361 Nursing Research $98,439
10.707 Research Joint Venture and Cost Reimbursable Agreements $94,624
10.212 Small Business Innovation Research (sbir) Program / Small Business Technology Transfer (sttr) Program $84,721
15.611 Wildlife Restoration and Basic Hunter Education and Safety $84,330
15.248 National Landscape Conservation System $74,645
15.246 Threatened and Endangered Species $72,168
66.708 Pollution Prevention Grants Program $70,794
12.905 Cybersecurity Core Curriculum $69,559
45.024 Promotion of the Arts Grants to Organizations and Individuals $69,384
81.121 Nuclear Energy Research, Development and Demonstration $68,549
97.132 Financial Assistance for Targeted Violence and Terrorism Prevention $67,752
15.657 Endangered Species Recovery Implementation $65,363
93.273 Alcohol Research Programs $64,571
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $61,182
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $56,884
15.820 National and Regional Climate Adaptation Science Centers $55,688
93.262 Occupational Safety and Health Program $50,432
15.560 Secure Water Act � Research Agreements $48,650
16.746 Capital Case Litigation Initiative $47,813
10.351 Rural Business Development Grant $41,630
10.717 Infrastructure Investment and Jobs Act Restoration/revegetation $41,171
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $41,058
11.032 State Digital Equity Planning Grants $40,917
15.805 Assistance to State Water Resources Research Institutes $39,793
87.000 Baby Biomechanics and Suffocation Research $38,564
15.660 Endangered Species - Candidate Conservation Action Funds $37,586
21.031 State Small Business Credit Initiative Technical Assistance Grant Program $36,133
81.087 Renewable Energy Research and Development $35,355
84.310A Statewide Family Engagement Centers $31,963
10.500 Cooperative Extension Service $31,419
93.136 Injury Prevention and Control Research and State and Community Based Programs $28,328
15.807 Earthquake Hazards Research and Monitoring Assistance $26,065
15.808 U.s. Geological Survey Research and Data Collection $23,958
45.169 Promotion of the Humanities Office of Digital Humanities $23,237
21.027 Coronavirus State and Local Fiscal Recovery Funds $22,921
93.072 Lifespan Respite Care Program $21,572
10.001 Agricultural Research Basic and Applied Research $21,279
14.537 Eviction Protection Grant Program $19,093
10.329 Crop Protection and Pest Management Competitive Grants Program $18,843
10.000 Agriculture Contracts $18,578
93.268 Immunization Cooperative Agreements $18,559
15.078 Snow Water Supply Forecasting $18,186
45.025 Promotion of the Arts Partnership Agreements $17,984
45.164 Promotion of the Humanities Public Programs $17,557
10.868 Rural Energy for America Program $17,195
43.000 NASA Contracts $16,828
15.247 Wildlife Resource Management $16,174
93.913 Grants to States for Operation of Offices of Rural Health $14,848
45.149 Promotion of the Humanities Division of Preservation and Access $11,000
21.019 Coronavirus Relief Fund $9,499
15.634 State Wildlife Grants $9,171
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $8,769
15.245 Plant Conservation and Restoration Management $8,131
66.000 Epa Contracts $7,339
89.003 National Historical Publications and Records Grants $5,350
10.170 Specialty Crop Block Grant Program - Farm Bill $4,495
93.575 Child Care and Development Block Grant $4,356
93.364 Nursing Student Loans $3,440
84.010 Title I Grants to Local Educational Agencies $1,812
15.655 Migratory Bird Monitoring, Assessment and Conservation $1,463
15.000 Interior Contracts $1,336
20.701 University Transportation Centers Program $1,040
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $755
84.323A Special Education - State Personnel Development $645
84.141 Migrant Education High School Equivalency Program $2
10.902 Soil and Water Conservation $1
10.675 Urban and Community Forestry Program $0
15.231 Fish, Wildlife and Plant Conservation Resource Management $0
15.238 Challenge Cost Share $0
15.615 Cooperative Endangered Species Conservation Fund $0
20.000 Transportation Contracts $0
81.089 Fossil Energy Research and Development $0
15.130 Indian Education Assistance to Schools $0
84.411 Education Innovation and Research (formerly Investing in Innovation (i3) Fund) $0
93.747 Elder Abuse Prevention Interventions Program $0
94.006 Americorps State and National 94.006 $-1
45.129 Promotion of the Humanities Federal/state Partnership $-866
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $-1,648
84.365 English Language Acquisition State Grants $-3,982
93.994 Maternal and Child Health Services Block Grant to the States $-4,388
84.305A Education Research, Development and Dissemination $-8,542
93.000 Dhhs Contracts $-19,808