FAC Explorer

Audit 17030

FY End
2022-06-30
Total Expended
$39.85M
Findings
2
Programs
31
Organization: Western Oregon University (OR)
Year: 2022 Accepted: 2022-12-11
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12501 2022-001 Significant Deficiency Yes L
588943 2022-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $16.53M Yes 0
84.063 Federal Pell Grant Program $6.85M Yes 0
84.038 Federal Perkins Loans $2.33M Yes 0
93.575 Child Care and Development Block Grant $1.30M Yes 0
84.042 Trio_student Support Services $669,057 - 0
84.160 Training Interpreters for Individuals Who Are Deaf and Individuals Who Are Deaf-Blind $451,092 - 0
84.129 Rehabilitation Long-Term Training $407,747 - 0
84.047 Trio_upward Bound $287,920 - 0
84.033 Federal Work-Study Program $255,405 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $216,434 Yes 0
84.425 Education Stabilization Fund $176,351 Yes 0
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $129,413 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $117,697 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $112,348 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $107,203 Yes 0
16.608 Tribal Court Assistance Program $91,803 - 0
16.710 Public Safety Partnership and Community Policing Grants $54,348 - 0
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $52,477 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $42,183 - 0
59.075 Shuttered Venue Operators Grant Program $39,349 - 0
16.575 Crime Victim Assistance $20,163 - 0
43.008 Education $19,165 - 0
84.367 Improving Teacher Quality State Grants $16,418 - 0
10.558 Child and Adult Care Food Program $15,049 - 0
45.312 National Leadership Grants $13,541 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,975 - 0
11.417 Sea Grant Support $9,964 - 0
45.164 Promotion of the Humanities_public Programs $5,450 - 0
47.076 Education and Human Resources $5,447 - 0
45.310 Grants to States $4,046 - 0
47.075 Social, Behavioral, and Economic Sciences $120 - 0

Contacts

Name Title Type
NLY9PML2VVB3 Shadron Lehman Auditee
5038389472 Kristin Diggs Auditor
No contacts on file

Notes to SEFA

Title: NOTE 4 - FEDERAL STUDENT LOAN PROGRAMS Accounting Policies: Expenditures reported in the schedule are recognized on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The University has not elected to use the 10% de minimis cost rate. The federal student loan programs listed subsequently are administered directly by the University and balances and transactions relating to these programs are included in the University's basic financial statements. Loans made during the year are included in the federal expenditures presented in the schedule. The balance of loans outstanding at June 30, 2022, consists of: Federal Financial Assistance Listing - 84.038; Program Name - Federal Perkins Loan Program; Outstanding Balance at June 30, 2022 - $1,509,125.

Finding Details

Finding 2022-001
2022-001 Direct Programs ? Department of Education Federal Financial Assistance Listing: 84.425E, 84.425F COVID ? 19: Higher Education Emergency Relief Student Aid Portion, COVID ? 19: Higher Education Emergency Relief Institutional Portion Reporting Significant Deficiency in Internal Controls over Compliance Criteria: The CARES Act 18004(e), CRRSAA 314(e), 2 CFR section 200.328 and 2 CFR section 200.329 requires an institution receiving funds under HEERF I, HEERF II, and HEERF III to submit a report to the secretary, at such time in such a manner as the secretary may require. Condition: During our testing over the reporting for the HEERF student and institutional Funds, there were four reports out 10 reports that were required to be filed during the fiscal year that were not filed within the required timeframe. Cause: The University did not have an adequate control system in place to ensure that the reports required to be filed for HEERF student and institutional funds were filed timely. Effect: The reports required to be filed for the HEERF Student and Institutional funds were not filed timely. Questioned Costs: None Context/Sampling: All reports required to be filed during the year for the HEERF student and institutional funds were tested (a total of 10 reports were filed during the fiscal year). Repeat Finding from Prior Year(s): Yes. Recommendation: Management should have a process in place to ensure that all reports are filed within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Views of Responsible Officials: Management agrees with the finding.
Finding 2022-001
2022-001 Direct Programs ? Department of Education Federal Financial Assistance Listing: 84.425E, 84.425F COVID ? 19: Higher Education Emergency Relief Student Aid Portion, COVID ? 19: Higher Education Emergency Relief Institutional Portion Reporting Significant Deficiency in Internal Controls over Compliance Criteria: The CARES Act 18004(e), CRRSAA 314(e), 2 CFR section 200.328 and 2 CFR section 200.329 requires an institution receiving funds under HEERF I, HEERF II, and HEERF III to submit a report to the secretary, at such time in such a manner as the secretary may require. Condition: During our testing over the reporting for the HEERF student and institutional Funds, there were four reports out 10 reports that were required to be filed during the fiscal year that were not filed within the required timeframe. Cause: The University did not have an adequate control system in place to ensure that the reports required to be filed for HEERF student and institutional funds were filed timely. Effect: The reports required to be filed for the HEERF Student and Institutional funds were not filed timely. Questioned Costs: None Context/Sampling: All reports required to be filed during the year for the HEERF student and institutional funds were tested (a total of 10 reports were filed during the fiscal year). Repeat Finding from Prior Year(s): Yes. Recommendation: Management should have a process in place to ensure that all reports are filed within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Views of Responsible Officials: Management agrees with the finding.