EIN: 826000945
UEI: QWYKRJH5NNJ3
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 10, 2026 (17 days from today).
What is a management decision? →During testing of suspension and debarment compliance for vendors with payments exceeding $25,000, CLA noted that 2 of 40 vendors tested did not have documentation evidencing that the vendor was verified as not suspended or debarred prior to entering into a contract. Questioned costs: None. Context: The University of Idaho entered into transactions with 2 vendors prior to verifying that the vendors were not suspended or debarred. Cause: The University of Idaho's control designed to verify vendor suspension and debarment status prior to contract execution is not operating effectively. Effect: There is an increased risk that suspended or debarred vendors could be contracted using federal funds. Repeat finding: No. Recommendation: CLA recommends that the University implement a more effective suspension and debarment policy and establish corresponding controls to ensure vendor eligibility is verified prior to entering into covered transactions. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: In accordance with Uniform Guidance 2 CFR 180.300, nonfederal entities entering into covered transactions must verify that a party is not suspended or debarred from conducting business with the federal government. That verification may be performed by checking exclusions in SAM.gov, obtaining a certification from the vendor, or including a suspension and debarment clause or condition to the covered transaction. Additionally, pursuant to 2 CFR 200.303, the University is required to establish and maintain effective internal controls over federal awards to provide reasonable assurance that federal awards are managed in compliance with applicable federal statutes, regulations, and the terms and conditions of the federal award. Condition: During testing of suspension and debarment compliance for vendors with payments exceeding $25,000, CLA noted that 2 of 40 vendors tested did not have documentation evidencing that the vendor was verified as not suspended or debarred prior to entering into a contract. Questioned costs: None. Context: The University of Idaho entered into transactions with 2 vendors prior to verifying that the vendors were not suspended or debarred. Cause: The University of Idaho's control designed to verify vendor suspension and debarment status prior to contract execution is not operating effectively. Effect: There is an increased risk that suspended or debarred vendors could be contracted using federal funds. Repeat finding: No. Recommendation: CLA recommends that the University implement a more effective suspension and debarment policy and establish corresponding controls to ensure vendor eligibility is verified prior to entering into covered transactions. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: CLA recommends that the University implement a more effective suspension and debarment policy and establish corresponding controls to ensure vendor eligibility is verified prior to entering into covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University concurs with the auditors’ findings and has already updated its purchasing policies, which have been submitted for final approval through the appropriate University governance channels. In addition, Purchasing is currently implementing a new module within its e-procurement system, JAGGAER, to include the Supplier Management module. This module incorporates the Visual Compliance/Descartes screening solution that provides continuous and ongoing compliance monitoring of vendors. Name(s) of the contact person(s) responsible for corrective action: Robert Akhnoukh Planned completion date for corrective action plan: June 2026 If the US Department of Health and Human Services has questions regarding this plan, please call Robert Akhnoukh at (208) 885-6116.
FAC accepted this audit on October 31, 2024 — management decision was due May 1, 2025.
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.
Show full finding ▾Hide full finding ▴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.
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007. Recommendation: 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. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University agrees with the auditors’ recommendations of corrective action needed to ensure unclaimed Title IV federal funds are resolved within 240 days of disbursement date. The University has reviewed existing processes and identified improvements that will be made to internal procedures to ensure proper compliance is met. Name(s) of the contact person(s) responsible for corrective action: Delora Shoop & Amanda Bauer. Planned completion date for corrective action plan: December 2024
2023-001
There were instances in which the University did not report the correct status and effective dates, and status changes were not always reported timely. Questioned costs: None. Context: In our statistically valid sample of sixty students selected for National Student Loan Data System (NSLDS) enrollment reporting testing, we identified one student whose change in enrollment status was not properly updated and the enrollment effective date was not reported correctly or timely. We identified one student in which the program enrollment effective date did not match the University’s records. We noted one student whose program enrollment status was not uploaded to reflect the University’s records. Cause: University of Idaho did not have proper procedures in place to verify students’ status in NSLDS matched the institutions records in a timely manner. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the University was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat finding: Yes, 2023-002. Recommendation: We recommend the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely and accurately. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴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, 84.033 – Federal Work Study Program; Federal Award Identification Number and Year: 2023-2024 – P268K240101, P063P230101, P007A231093, P033A231093; 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: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level, as well as the program begin date. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: There were instances in which the University did not report the correct status and effective dates, and status changes were not always reported timely. Questioned costs: None. Context: In our statistically valid sample of sixty students selected for National Student Loan Data System (NSLDS) enrollment reporting testing, we identified one student whose change in enrollment status was not properly updated and the enrollment effective date was not reported correctly or timely. We identified one student in which the program enrollment effective date did not match the University’s records. We noted one student whose program enrollment status was not uploaded to reflect the University’s records. Cause: University of Idaho did not have proper procedures in place to verify students’ status in NSLDS matched the institutions records in a timely manner. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the University was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat finding: Yes, 2023-002. Recommendation: We recommend the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely and accurately. Views of responsible officials: There is no disagreement with the audit finding.
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007,84.033. Recommendation: We recommend that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are adjusting our corrective action. Last year we tested several out of cycle enrollment adjustments each term to ensure our processes were working. We didn’t find any issues. This year we will be comparing all the students were not reported to the Clearinghouse with the list reported to the Clearinghouse to ensure all students who need to be reported are properly reported. Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Director of Financial Aid. Planned completion date for corrective action plan: We ran our first comparison on 9/19/2024 and we will be running every month we do the Clearinghouse reporting.
2023-002
The University did not report COD disbursements within the required 15 days reporting requirement. Questioned costs: None. Context: During our testing of COD reporting, we identified two of 40 disbursements were not reported to COD within 15 days of the disbursement date. Cause: The University did not have proper procedures in place to identify COD reporting errors and fix them within a timely manner. Effect: A lack of timely reporting may prevent the University and other schools from having the most accurate student information which may lead to over awards. Repeat finding: No. Recommendation: We recommend that the University evaluate and enhance its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴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; Federal Award Identification Number and Year: 2023-2024 -- P268K240101, P063P230101; 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: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. In addition, per the Uniform Guidance 2 CRF 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonable ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University did not report COD disbursements within the required 15 days reporting requirement. Questioned costs: None. Context: During our testing of COD reporting, we identified two of 40 disbursements were not reported to COD within 15 days of the disbursement date. Cause: The University did not have proper procedures in place to identify COD reporting errors and fix them within a timely manner. Effect: A lack of timely reporting may prevent the University and other schools from having the most accurate student information which may lead to over awards. Repeat finding: No. Recommendation: We recommend that the University evaluate and enhance its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063. Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We created a report to track the timing of reporting disbursements to COD. Currently we load the disbursement record to COD once a week. If there is an issue and the file is rejected it creates issues with timeliness. We have a meeting on 10/9/2024 to evaluate how we want to resolve the issue. Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Danial Carlos, and Brady Nelsen. Planned completion date for corrective action plan: December 2024
The University awarded FSEOG to students with EFC’s higher than zero (the lowest expected family contribution) when there were students with the zero EFCs who did not receive FSEOG and were eligible to receive FSEOG. Questioned costs: $800. Context: In our sample of 13 FSEOG recipients two were identified that had an EFC higher than zero. Both were within the University's policy to award eligible students with EFCs in the 0-3500 range who meet the priority deadline. In our eligibility sample of 40, we identified 2 Pell recipients with a zero EFC and remaining need that were not awarded FSEOG funds. Cause: The University's policy is to award FSEOG to PELL recipients who have met the FAFSA priority deadline and have an EFC below 3,500. The University policy for awarding FSEOG funds was not capturing all students who had the lowest EFC and remaining need. Effect: The University is not in compliance with the FSEOG awarding guidelines. Repeat finding: Yes, 2023-004. Recommendation: We recommend that the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education; Federal Program Name: Student Financial Assistance Cluster; Assistance Listing Number: 84.007 – Federal Supplemental Educational Opportunity Grants; Federal Award Identification Number and Year: 2023-2024 – 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: The Code of Federal Regulations, 34 CFR 676.10(a)(1) and (2) states “In selecting among eligible students for FSEOG awards in each award year, an institution shall select those students with the lowest expected family contributions who will also receive Federal Pell Grants in that year. If the institution has FSEOG funds remaining after giving FSEOG awards to all the Federal Pell Grant recipients at the institution, the institution shall award the remaining FSEOG funds to those eligible students with the lowest expected family contributions who will not receive Federal Pell Grants.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University awarded FSEOG to students with EFC’s higher than zero (the lowest expected family contribution) when there were students with the zero EFCs who did not receive FSEOG and were eligible to receive FSEOG. Questioned costs: $800. Context: In our sample of 13 FSEOG recipients two were identified that had an EFC higher than zero. Both were within the University's policy to award eligible students with EFCs in the 0-3500 range who meet the priority deadline. In our eligibility sample of 40, we identified 2 Pell recipients with a zero EFC and remaining need that were not awarded FSEOG funds. Cause: The University's policy is to award FSEOG to PELL recipients who have met the FAFSA priority deadline and have an EFC below 3,500. The University policy for awarding FSEOG funds was not capturing all students who had the lowest EFC and remaining need. Effect: The University is not in compliance with the FSEOG awarding guidelines. Repeat finding: Yes, 2023-004. Recommendation: We recommend that the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions. Views of responsible officials: There is no disagreement with the audit finding.
Student Financial Assistance Cluster – Assistance Listing No. 84.007. Recommendation: We recommend the University review their FSEOG awarding policy and procedures to ensure FSEOG is awarded to students with the lowest expected family contributions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student Financial Aid updated our auto packaging policy. Name(s) of the contact person(s) responsible for corrective action: This was a part of our aid year rollover process and planning. Planned completion date for corrective action plan: April 2024
2023-004
During our testing of loan disbursements, we identified instances in which students did not receive notification of their loan disbursement. Questioned costs: None. Context: In our testing of loan disbursements, we identified 23 out of 40 students tested did not receive notification of their loan disbursement. Students were only notified if there was a change to their loan award and were not notified of loan disbursements. Cause: The University did not have proper procedures in place to ensure all students were notified of their loan disbursements. Effect: The University was not in compliance with the requirement to provide notification to a student when their loan disbursement is made. Repeat finding: No. Recommendation: We recommend the University evaluate the procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the FSA Handbook. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education; Federal Program Name: Student Financial Assistance Cluster; Assistance Listing Number: 84.268 – Federal Direct Loans; Federal Award Identification Number and Year: P268K240101 – 2024; 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: The institution must notify the student, or parent, in writing of (1) the date and amount of the disbursement; (2) the student’s right, or parent’s right, to cancel all or a portion of that loan or loan disbursement and have the loan proceeds returned to the holder of that loan or the TEACH Grant payments returned to ED; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, TEACH Grant, or TEACH Grant disbursement. The notification requirement for loan funds applies only if the funds are disbursed by EFT payment or master check (34 CFR 668.165). In addition, per the Uniform Guidance 2 CRF 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonable ensure compliance with federal laws, regulations, and program compliance requirements. Condition: During our testing of loan disbursements, we identified instances in which students did not receive notification of their loan disbursement. Questioned costs: None. Context: In our testing of loan disbursements, we identified 23 out of 40 students tested did not receive notification of their loan disbursement. Students were only notified if there was a change to their loan award and were not notified of loan disbursements. Cause: The University did not have proper procedures in place to ensure all students were notified of their loan disbursements. Effect: The University was not in compliance with the requirement to provide notification to a student when their loan disbursement is made. Repeat finding: No. Recommendation: We recommend the University evaluate the procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the FSA Handbook. Views of responsible officials: There is no disagreement with the audit finding.
Student Financial Assistance Cluster – Assistance Listing No. 84.268. Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We created a weekly report for all communications. We also reviewed the populations selection. Name(s) of the contact person(s) responsible for corrective action: Randi Croyle, Director of Financial Aid. Planned completion date for corrective action plan: 12/31/24
The University did not have observable controls to test over the Federal Funding. Accountability and Transparency Act (FFATA) reporting process. Questioned costs: None. Context: During our testing of the 3 FFATA reports submitted by the University during the year ended June 30, 2024, we noted there was no documentation of the University’s review process of the FFATA reports. Cause: The procedures the University had over the review of the FFATA reports did not include documentation of the control over reporting. Effect: It is possible that errors could occur and not be caught in a timely manner. Repeat finding: No. Recommendation: We recommend the University revise their procedures to include documentation of the review over FFATA reporting. The documentation should include the date of the review and the individual(s) performing the review. Views of responsible officials and planned corrective action: Management agrees they were not able to provide evidence of the review of the FFATA report.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Agriculture; Federal Program Name: Partnerships for Climate-Smart Commodities; Assistance Listing Number: 10.937; Federal Award Identification Number and Year: 2023-2024 – NR233A750004G038; Award Period: July 1, 2023 to June 30, 2024. Type of Finding: Significant Deficiency in Internal Control Over Compliance. Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University did not have observable controls to test over the Federal Funding. Accountability and Transparency Act (FFATA) reporting process. Questioned costs: None. Context: During our testing of the 3 FFATA reports submitted by the University during the year ended June 30, 2024, we noted there was no documentation of the University’s review process of the FFATA reports. Cause: The procedures the University had over the review of the FFATA reports did not include documentation of the control over reporting. Effect: It is possible that errors could occur and not be caught in a timely manner. Repeat finding: No. Recommendation: We recommend the University revise their procedures to include documentation of the review over FFATA reporting. The documentation should include the date of the review and the individual(s) performing the review. Views of responsible officials and planned corrective action: Management agrees they were not able to provide evidence of the review of the FFATA report.
Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937. Recommendation: We recommend the University revise their procedures to include documentation of the review over FFATA reporting. The documentation should include the date of the review and the individual(s) performing the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We recognize the need to enhance our documentation of internal controls to ensure testability and maintain compliance with federal reporting standards. While our existing internal processes ensured data accuracy, timeliness, and submission compliance, we acknowledge that documentation of the review process is beneficial. Moving forward, the Contract Review Officer (CRO) will review FFATA reports submitted by another team member. When the CRO submits the report, her supervisor or an OSP employee will perform the review. Each review instance will be documented with the reviewer’s name and date to reinforce control transparency and testability, aligning our process more closely with compliance requirements. Name(s) of the contact person(s) responsible for corrective action: Sarah Martonick, Director, Office of Sponsored Programs, 208-885-2145. Planned completion date for corrective action plan: October 31, 2024
FAC accepted this audit on February 16, 2024 — management decision was due August 16, 2024.
has implemented stronger controls over these processes.
Show full finding ▾Hide full finding ▴has implemented stronger controls over these processes.
Planned completion date for corrective action plan: 12/31/2023
Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Views of responsible officials: There is no disagreement with the audit finding.
Planned completion date for corrective action plan: 12/31/2023
Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Views of responsible officials: There is no disagreement with the audit finding.
Planned completion date for corrective action plan: 12/31/2023
Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Views of responsible officials: There is no disagreement with the audit finding.
Planned completion date for corrective action plan: 12/31/2023
Views of responsible officials and planned corrective action: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Views of responsible officials and planned corrective action: There is no disagreement with the audit finding.
Planned completion date for corrective action plan: 10/31/2023
FAC accepted this audit on September 1, 2022 — management decision was due March 1, 2023.
During CLA testing of Special Tests and Provisions, CLA noted that the University was not in compliance with the federal financial aid regulations requirement that 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. Questioned Costs: $41,878.37. AL 84.033 Federal Work-Study Program $1,352.91; AL 84.038 Federal Perkins Loan Program $734.34; AL 84.063 Federal Pell Grant Program $10,667.26; and AL 84.268 Federal Direct Student Loans $29,123.86. Context: During our testing, it was noted 82 out of 97 outstanding checks were Title IV federal funds checks over 240 days requirement. The University does not have a process in place to monitor the checks throughout the year. Cause: The University did not have a process in place to monitor the checks throughout the year. Effect: The University is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: CLA recommends that the University review the requirement and implement a monitoring control to monitor the checks throughout the year. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021-001 Special Tests and Provisions Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster AL Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 84.408, 93.264, 93.342 Award Period: July 1, 2020 to June 30, 2021 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - 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: During CLA testing of Special Tests and Provisions, CLA noted that the University was not in compliance with the federal financial aid regulations requirement that 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. Questioned Costs: $41,878.37. AL 84.033 Federal Work-Study Program $1,352.91; AL 84.038 Federal Perkins Loan Program $734.34; AL 84.063 Federal Pell Grant Program $10,667.26; and AL 84.268 Federal Direct Student Loans $29,123.86. Context: During our testing, it was noted 82 out of 97 outstanding checks were Title IV federal funds checks over 240 days requirement. The University does not have a process in place to monitor the checks throughout the year. Cause: The University did not have a process in place to monitor the checks throughout the year. Effect: The University is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: CLA recommends that the University review the requirement and implement a monitoring control to monitor the checks throughout the year. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: During CLA testing of Special Tests and Provisions. CLA noted that the University was not in compliance with the federal financial aid regulations requirement that 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. CLA recommends that the University review the requirement and implement a monitoring control to monitor the checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The University agrees with the auditors? recommendations of corrective action needed to ensure unclaimed Title IV federal funds are resolved within 240 days of disbursement date. The University has since reviewed its existing processes surrounding unclaimed funds and has modified its internal procedures to ensure proper compliance is being met moving forward. Name(s) of the contact person(s) responsible for corrective action: Randi Croyle Planned completion date for corrective action plan: June 30, 2022
During our testing, we noted 2 of the 59 students tested had disbursements that were not applied in COD within the required 15 days. Questioned Costs: None Context: During our testing, it was noted $6,021 out of $269,555 total disbursements tested were not within the COD 15 days requirement. It was noted the University did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The University did not follow the procedure to meet the requirement that disbursements made to students must be reported to COD within 15 days of the disbursement date. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat Finding: No Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021-002 Common Origination Disbursement (COD) Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster AL Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 84.408, 93.264, 93.342 Award Period: July 1, 2020 to June 30, 2021 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - 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 Department of Education requires the University to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2). Condition: During our testing, we noted 2 of the 59 students tested had disbursements that were not applied in COD within the required 15 days. Questioned Costs: None Context: During our testing, it was noted $6,021 out of $269,555 total disbursements tested were not within the COD 15 days requirement. It was noted the University did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The University did not follow the procedure to meet the requirement that disbursements made to students must be reported to COD within 15 days of the disbursement date. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat Finding: No Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: During CLA testing of Reporting to Common Origination and disbursement (COD) CLA noted two students COD were reported outside 15 days requirement. CLA recommend that the University review their policies and procedures to ensure accurate reporting to COD. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University agrees with the auditors? recommendations of corrective action needed to ensure the University is reporting to Common Origination and Disbursement (COD) within the required period of 15 days. The gap in compliance presented itself due to turnover in departmental staffing. The University has since reviewed its existing processes surrounding reporting deadlines and cross-training requirements and modifications of its internal controls were completed to ensure proper compliance is being met moving forward. Name(s) of the contact person(s) responsible for corrective action: Randi Croyle Planned completion date for corrective action plan: June 30, 2021
FAC accepted this audit on October 24, 2019 — management decision was due April 24, 2020.
The University did not inventory all equipment purchased with federal funds within the last 2 years. Context: During our testing of equipment and real property management, we noted that 2 items of the 35 sampled, were unavailable for verification and were disposed of in the prior year. The records were not maintained for this disposal and an inventory of these items had not been performed in the prior 2 years. Our sample was selected using a statistical method. Due to the errors found in our original sample, we obtained a listing of all equipment with details, such as when federally purchased items were last inventoried. Equipment typically has a seven-year life. Equipment that had not been inventoried in the last two years represented 162 items with an approximate net book value of $850,000 of a total population of 473 items with an approximate net book value of $1.7 million. Cause: It appears that the controls in place were designed properly, but were not being followed as designed. Effect: The lack of adherence to the controls and policies in place create non-compliance to the requirement that equipment be inventoried at least once every two years. Questioned costs: None noted, as this is a control deficiency. Recommendation: We recommend the University ensure that all federal equipment is inventoried every 2 years, and additionally maintain documentation of the process. Views of responsible officials: The University understands the significance of this finding and the importance of ensuring that the University remains in full compliance with federal requirements regarding federally funded capital assets. Management will establish clear expectations, timeframes, departmental policies, and procedures to ensure completion of required inventory verifications. Such policies and procedures will be documented in written form, and thorough, date-specific documentation will be maintained to support execution of verifications under these policies and procedures.
Show full finding ▾Hide full finding ▴Equipment and Real Property Management, Significant Deficiency in Internal Control Over Compliance. See Schedule of Findings and Questioned Costs for Chart/Table. Criteria: Per 2 CFR 215.34(3) - A physical inventory of equipment shall be taken and the results reconciled with the equipment records at least once every two years. See Schedule of Findings and Questioned Costs for chart/table. Condition: The University did not inventory all equipment purchased with federal funds within the last 2 years. Context: During our testing of equipment and real property management, we noted that 2 items of the 35 sampled, were unavailable for verification and were disposed of in the prior year. The records were not maintained for this disposal and an inventory of these items had not been performed in the prior 2 years. Our sample was selected using a statistical method. Due to the errors found in our original sample, we obtained a listing of all equipment with details, such as when federally purchased items were last inventoried. Equipment typically has a seven-year life. Equipment that had not been inventoried in the last two years represented 162 items with an approximate net book value of $850,000 of a total population of 473 items with an approximate net book value of $1.7 million. Cause: It appears that the controls in place were designed properly, but were not being followed as designed. Effect: The lack of adherence to the controls and policies in place create non-compliance to the requirement that equipment be inventoried at least once every two years. Questioned costs: None noted, as this is a control deficiency. Recommendation: We recommend the University ensure that all federal equipment is inventoried every 2 years, and additionally maintain documentation of the process. Views of responsible officials: The University understands the significance of this finding and the importance of ensuring that the University remains in full compliance with federal requirements regarding federally funded capital assets. Management will establish clear expectations, timeframes, departmental policies, and procedures to ensure completion of required inventory verifications. Such policies and procedures will be documented in written form, and thorough, date-specific documentation will be maintained to support execution of verifications under these policies and procedures.
The University understands the significance of this finding and the importance of ensuring that the University remains in full compliance with federal requirements regarding federally funded capital assets. Management will establish clear expectations, timeframes, departmental policies, and procedures to ensure completion of required inventory verifications. By December 31, 2019, these policies will be documented in written form. Thorough, date-specific documentation will be maintained to support execution of verifications under these policies and procedures. Controller's Office staff will coordinate with the Office of Sponsored Programs to ensure sufficiency of compliance and to address any areas of concern when attempting to carry out verification process.
FAC accepted this audit on December 3, 2018 — management decision was due June 3, 2019.
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