Brigham Young University-IdahoNon-Profit

SCHEDULE OF FINDINGS AND QUESTIONED COSTS for the year ended December 31, 2025 Section III – Federal Award Findings and Questioned Costs Finding 2025-001 – Inaccurate Reporting of Disbursement Records Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.063, 84.268 Award Title: Federal Pell Grant Program, Federal Direct Student Loan Program Award Years: 7/2024 – 6/2026 Criteria 34 CFR 690.83(b)(2): An institution shall submit, in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information the Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct. Federal Register Volume 86, Issue 119 (June 24, 2021) – 86 FR 33246: An institution must submit Pell Grant, Iraq and Afghanistan Service Grant, Direct Loan, and TEACH Grant disbursement records to the U.S. Department of Education’s (ED) Common Origination and Disbursement (COD) system. Per the 2025 OMB Compliance Supplement, key reporting requirements include award amount, enrollment date, verification status code (when the applicant is selected for verification), transaction number, cost of attendance, and the “Academic Start Date” and “Academic End Date”. Condition Of the population of students who were disbursed Federal Pell Grants and/or Direct Loans during the period January 1, 2025 through December 31, 2025, 25 students were selected to validate that the disbursement information was timely and accurately submitted to the COD system within 15 days of funds being disbursed to the student. Of the 25 students selected, seven instances were noted where the incorrect cost of attendance (COA) amount was reported to the COD system which did not match underlying student account detail within Regent, Brigham Young University-Idaho’s (the University’s) student financial aid (SFA) system. The differences between the COD reported amount and the amount within Regent ranged from $763 to $9,600. Cause The seven instances relate to a system error within Regent that occurred after the final term of the financial aid year when student records were transmitted again to the COD system. During the transmission process, the system applied incorrect data mapping logic, resulting in COA values being sourced from an incorrect data table rather than the table used for determining student eligibility with the system of record. As a result, the COA amounts within Regent remained accurate for purposes of calculating student eligibility for Title IV aid; however, incorrect COA amounts were transmitted to the COD system. Effect The University’s failure to submit accurate disbursement records may result in the ED rejecting all or part of the reported disbursement and/or additional adverse actions in accordance with 34 CFR 668. None of the exceptions noted affected the amount of aid awarded to the sampled students. Questioned Costs None. Repeat Finding in the Prior Year No. Recommendation We recommend that the University work with Regent to implement an update to the script that pulls the COA for reporting purposes and submit a correction file to the COD system for the affected students. Additionally, we recommend that management perform periodic review of reports to the COD system to ensure data is reported accurately. Management’s View and Corrective Action Plan Management’s response is reported in management’s views and corrective action plan included at the end of this report.

SCHEDULE OF FINDINGS AND QUESTIONED COSTS for the year ended December 31, 2025 Section III – Federal Award Findings and Questioned Costs Finding 2025-002 – Failure to Send Financial Aid Notifications to Pell Recipients Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.063 Award Title: Federal Pell Grant Program Award Years: 7/2024 – 6/2026 Criteria 34 CFR 668.165 (a)(1)Before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV, HEA program, and how and when those funds will be disbursed. If those funds include Direct Loan program funds, the notice must indicate which funds are from subsidized loans, which are from unsubsidized loans, and which are from PLUS loans. Condition Of the population of students who were awarded and received federal student financial assistance during the fiscal year, 25 were selected for disbursement testing. Of the 25 students selected, three instances were noted during the Fall 2025 semester in which Pell Grants were disbursed to the student before they received a financial aid notification from Brigham Young University-Idaho (the University). Cause Management implemented a hold on sending financial aid notification to students during the month of September 2025 to address other monitoring controls. Even though management implemented this hold, Pell Grants were still automatically disbursed to students during this period. Management subsequently sent these notifications to each student between the months of October 2025 and January 2026. Effect The students were not notified of the amount of the Pell Grant awarded and when the funds would be disbursed in advance of disbursing the funds. Questioned Costs None. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance controls over the financial aid process to ensure financial aid notifications are sent to students prior to disbursement of funds. We also recommend that the University provide additional training to its personnel involved in the financial aid process surrounding this requirement. Management’s Views and Corrective Action Plan Management’s response is reported in management’s views and corrective action plan included at the end of this report

SCHEDULE OF FINDINGS AND QUESTIONED COSTS for the year ended December 31, 2025 Section III – Federal Award Findings and Questioned Costs Finding 2025-003 – Non-Compliance with Accurate Student Enrollment Change Submissions to the National Student Loan Data System Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.063, 84.268 Award Title: Federal Pell Grant Program, Federal Direct Student Loan Program Award Years: 7/2024 – 6/2026 Criteria 34 CFR 685.30(b) (1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary – (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that - (i) A loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. Condition Of the population of students who had a status change and received Pell Grants and/or Direct Loans during the period January 1, 2025 through December 31, 2025, 25 students were selected for enrollment reporting testing of the campus level and program level records. Of the 25 students selected, there were four exceptions noted: • One instance was noted in the Fall 2025 semester in which the student’s campus enrollment status was reported as ‘withdrawn’ to the National Student Loan Data System (NSLDS) when the status per the student record was ‘graduated’. • Three instances were noted in which the program start date was reported incorrectly to NSLDS. One instance occurred in the Spring 2025 semester and two instances occurred in the Fall 2025 semester. Cause The instance regarding the graduated student being reported as ‘withdrawn’ was a result of a failure in the Jenzabar student information system’s (SIS) script used to pull graduate status to submit to the National Student Clearinghouse (NSC). There was an update in the script in August 2025, and, as a result, it impacted the graduation status pulled for the Fall 2025 semester graduates. When NSC did not receive any information regarding these graduated students, it automatically populated their status as ‘withdrawn’. The three instances with incorrect program start dates were caused by the SIS script pulling from a static program enrollment date instead of the appropriate dynamic start date applicable to the semester in which the change occurred. Effect A student’s campus enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for payment of interest subsidies, all of which are impacted by inaccurate and untimely reporting. Questioned Costs None. Repeat Finding in the Prior Year No. Recommendation We recommend that management work with its SIS consultant to correct the system configuration and script logic to ensure that enrollment data, including status and program start dates, is accurately derived from the appropriate data fields for reporting to NSLDS. In addition, we recommend that management perform periodic reviews of enrollment data submitted to NSLDS to verify completeness and accuracy of reported information. Management’s Views and Corrective Action Plan Management’s response is reported in management’s views and corrective action plan included at the end of this report.

Brigham Young University - Idaho SCHEDULE OF FINDINGS AND QUESTIONED COSTS for the year ended December 31, 2021 Section III ? Federal Award Findings and Questioned Costs Finding 2021-001 - Enrollment Reporting Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268, 84.063 Title: Federal Direct Student Loan Program, Federal Pell Grant Program Award Years: 7/2020 ? 6/2022 Criteria 34 CFR 685.309(b): (1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary - (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that - (i) A loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. 34 CFR 690.83(b)(2): An institution shall submit, in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information the Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct. Condition Of the population of students who had a status change and received Pell and/or Direct Loans during the fiscal year, 25 students were selected for enrollment reporting testing of the campus-level and program-level records. Of the 25 students selected, two instances were noted with students who graduated where the program-level information was inaccurately reported to the National Student Loan Data System (NSLDS). For both students, the program begin date was inaccurately reported as the date that the student graduated rather than the date that the student began attending the program being reported. Cause Brigham Young University - Idaho (the University) utilizes the National Student Clearinghouse (NSC) to report enrollment rosters, inclusive of student status changes, on a regular basis (i.e., every 60 days) to NSLDS. In an effort to streamline the reporting with the NSC, the University made an update to the report that it uses to submit each semester's graduates. It was noted that the updated report criteria was inappropriately configured and resulted in the program begin date for fall 2021 graduates being reported as the date that the student graduated (rather than the date that the student began attending the program being reported). There were no exceptions identified for samples selected relating to reporting of winter 2020, spring 2020, or summer 2021 semester graduates. Effect A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for payment of interest subsidies all of which are impacted by inaccurate reporting. Questioned Costs None Recommendation We recommend that the University update its key report criteria to accurately report the program begin date. Additionally, we recommend the University continue to evaluate key reports on an ongoing basis to validate that the reports are complete and accurate to ensure that enrollment roster data is accurately reported to NSLDS. Management?s View and Corrective Action Plan Management?s response is reported in management?s view and corrective action plan included at the end of this report.

BRIGHAM YOUNG UNIVERSITY - IDAHO SCHEDULE OF FINDINGS AND QUESTIONED COSTS for the year ended December 31, 2020 Section III ? Federal Award Findings and Questioned Costs Finding 2020-001 Verification Grantor: Department of Education Program: Student Financial Assistance Cluster CFDA#: 84.268, 84.063 Title: Federal Direct Student Loan Program, Federal Pell Grant Program Award Year: 7/2020 ? 6/2021 Criteria 24 CFR 668.56(b): For each applicant whose FAFSA information is selected for verification by the Secretary, the Secretary specifies the specific information that the applicant must verify. 24CFR 668.57: If an applicant is selected to verify any of the following information, an institution must obtain the specified documentation: (a) Adjusted Gross Income (AGI), income earned from work, or U.S. income tax paid. (1) Except as provided in paragraphs (a)(2), (a)(3), and (a)(4) of this section, an institution must require an applicant selected for verification of AGI, income earned from work or U.S. income tax paid to submit to it a copy of the income tax return or an Internal Revenue Service (IRS) form that lists tax account information of the applicant, his or her spouse, or his or her parents, as applicable for the specified year. Condition Of 25 selections tested for verification procedures, two instances were noted wherein management submitted data corrections that did not agree to the student's U.S. Income Taxes Paid and/or AGI per the ISIR or the subsequently obtained tax returns. In both instances, the incorrect tax information was used in awarding and disbursing Federal Aid. Only one of the two instances resulted in the student being over awarded by $474 based upon the Pell distribution table for the academic year. Cause Management calculated aid eligibility based off incorrect tax information. This was not caught timely by management in the standard verification procedures. Effect The calculation of a student's eligibility for federal aid was dependent on accurate information reported in the student's ISIR. For one of the two instances, the inaccurate AGI included in the ISIR resulted in an inaccurate amount of aid awarded and disbursed. Questioned Costs $474 Recommendation We recommend that the School reexamine its training program surrounding the Uniform Guidance requirements for student financial assistance to ensure all current and new employees are properly trained to perform verification procedures and the related internal control activities. In addition, we recommend that the School implement a monitoring control to ensure that all students selected for verification procedures have been verified accurately and timely. Management?s View and Corrective Action Plan Management?s response is reported in management?s views and corrective action plan included at the end of this report.

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