Audit 27736

FY End
2022-05-31
Total Expended
$22.82M
Findings
2
Programs
6
Year: 2022 Accepted: 2023-02-23

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
32713 2022-001 - - E
609155 2022-001 - - E

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $15.63M Yes 0
84.063 Federal Pell Grant Program $5.29M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $341,047 Yes 0
84.425 Education Stabilization Fund $182,511 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $141,299 Yes 0
84.033 Federal Work-Study Program $79,377 Yes 0

Contacts

Name Title Type
WCC3Q7RY1HK9 Joseph Cicchetto Auditee
8636382944 William M. Jacobs Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, the Florida Department of Education guidance, and the North Carolina State Single Audit Implementation Act guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Webber International University, Inc. has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-001 Identification of the Federal Program: United States Department of Education Federal Pell Grant Program (84.063) Criteria: 34 CFR 690.63 Condition: Over Award of Federal Pell Grant Program Funds Cause: No cause could be determined. Effect: The students in question were not awarded properly based upon the students? eligibility. Questioned Costs: $2,067 in 2021-2022 Federal Pell Grant program funds. Description of the Nature and Extent of the Issues Reported: Our review of forty (40) student files disclosed that three (3) students were incorrectly awarded Federal Pell Grant program funds based on eligibility. For student #8, the university awarded $3,248 in 2021-2022 Federal Pell Grant program funds. The student was eligible for $2,436, resulting in an over award of $812 in 2021-2022 Federal Pell Grant program funds. Subsequent to the over award, the university used the incorrect amount of $3,248 in 2021-2022 Federal Pell Grant program funds on the R2T4 calculation. As a result of the R2T4 calculation the university returned $2,557 in 2021-2022 Federal Pell Grant program funds adjusting the total over award amount to $87 in 2021-2022 Federal Pell Grant program funds. For student #17, the university awarded $3,247 in 2021-2022 Federal Pell Grant program funds. The student was eligible for $1,624, resulting in an over award of $1,623 in 2021-2022 Federal Pell Grant program funds. Subsequent to the over award, the university used the incorrect amount of $3,247 in 2021-2022 Federal Pell Grant program funds on the R2T4 calculation. As a result of the R2T4 calculation the university returned $2,634 in 2021-2022 Federal Pell Grant program funds adjusting the total over award amount to $58 in 2021-2022 Federal Pell Grant program funds. For student #21, the university awarded $2,086 in 2021-2022 Federal Pell Grant program funds. The student was eligible for $812, resulting in an over award of $1,274 in 2021-2022 Federal Pell Grant program funds. Subsequent to the over award, the university used the incorrect amount of $2,086 in 2021-2022 Federal Pell Grant program funds on the R2T4 calculation. As a result of the R2T4 calculation the university returned $1,162 in 2021-2022 Federal Pell Grant program funds adjusting the total over award amount to $1,922 in 2021-2022 Federal Pell Grant program funds. Subsequent to the audit, the university refunded a total of $145 in 2021-2022 Federal Pell Grant program funds on behalf of student #8, and student #17. In addition, the university attempted to refund $1,922 in 2021-2022 Federal Pell Grant program funds to COD on behalf of student #21 but received an error code. The university refunded $1,922 in 2021-2022 Federal Pell Grant program funds to G5 on September 16, 2022 and submitted a support ticket to COD. The instances of noncompliance represent an error rate in the number of sampled items tested equal to 7.5% (3 of 40) from a population of 1,653 and in the dollar amount of the sampled items tested equal to 0.5% ($2,067 of $427,857) from a population of 22,831,960. This is a statistically valid sample.
Finding 2022-001 Identification of the Federal Program: United States Department of Education Federal Pell Grant Program (84.063) Criteria: 34 CFR 690.63 Condition: Over Award of Federal Pell Grant Program Funds Cause: No cause could be determined. Effect: The students in question were not awarded properly based upon the students? eligibility. Questioned Costs: $2,067 in 2021-2022 Federal Pell Grant program funds. Description of the Nature and Extent of the Issues Reported: Our review of forty (40) student files disclosed that three (3) students were incorrectly awarded Federal Pell Grant program funds based on eligibility. For student #8, the university awarded $3,248 in 2021-2022 Federal Pell Grant program funds. The student was eligible for $2,436, resulting in an over award of $812 in 2021-2022 Federal Pell Grant program funds. Subsequent to the over award, the university used the incorrect amount of $3,248 in 2021-2022 Federal Pell Grant program funds on the R2T4 calculation. As a result of the R2T4 calculation the university returned $2,557 in 2021-2022 Federal Pell Grant program funds adjusting the total over award amount to $87 in 2021-2022 Federal Pell Grant program funds. For student #17, the university awarded $3,247 in 2021-2022 Federal Pell Grant program funds. The student was eligible for $1,624, resulting in an over award of $1,623 in 2021-2022 Federal Pell Grant program funds. Subsequent to the over award, the university used the incorrect amount of $3,247 in 2021-2022 Federal Pell Grant program funds on the R2T4 calculation. As a result of the R2T4 calculation the university returned $2,634 in 2021-2022 Federal Pell Grant program funds adjusting the total over award amount to $58 in 2021-2022 Federal Pell Grant program funds. For student #21, the university awarded $2,086 in 2021-2022 Federal Pell Grant program funds. The student was eligible for $812, resulting in an over award of $1,274 in 2021-2022 Federal Pell Grant program funds. Subsequent to the over award, the university used the incorrect amount of $2,086 in 2021-2022 Federal Pell Grant program funds on the R2T4 calculation. As a result of the R2T4 calculation the university returned $1,162 in 2021-2022 Federal Pell Grant program funds adjusting the total over award amount to $1,922 in 2021-2022 Federal Pell Grant program funds. Subsequent to the audit, the university refunded a total of $145 in 2021-2022 Federal Pell Grant program funds on behalf of student #8, and student #17. In addition, the university attempted to refund $1,922 in 2021-2022 Federal Pell Grant program funds to COD on behalf of student #21 but received an error code. The university refunded $1,922 in 2021-2022 Federal Pell Grant program funds to G5 on September 16, 2022 and submitted a support ticket to COD. The instances of noncompliance represent an error rate in the number of sampled items tested equal to 7.5% (3 of 40) from a population of 1,653 and in the dollar amount of the sampled items tested equal to 0.5% ($2,067 of $427,857) from a population of 22,831,960. This is a statistically valid sample.