FAC Explorer

Audit 326811

FY End
2024-06-30
Total Expended
$20.25M
Findings
8
Programs
10
Organization: College of Western Idaho (ID)
Year: 2024 Accepted: 2024-10-31
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504276 2024-002 Significant Deficiency - N
504277 2024-002 Significant Deficiency - N
504278 2024-002 Significant Deficiency - N
504279 2024-002 Significant Deficiency - N
1080718 2024-002 Significant Deficiency - N
1080719 2024-002 Significant Deficiency - N
1080720 2024-002 Significant Deficiency - N
1080721 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $10.43M Yes 1
84.268 Federal Direct Student Loans $6.15M Yes 1
84.425 Education Stabilization Fund $1.21M - 0
84.007 Federal Supplemental Educational Opportunity Grants $367,756 Yes 1
84.033 Federal Work-Study Program $235,428 Yes 1
84.002 Adult Education - Basic Grants to States $101,703 - 0
47.076 Stem Education (formerly Education and Human Resources) $75,054 - 0
93.859 Biomedical Research and Research Training $21,277 - 0
45.025 Promotion of the Arts Partnership Agreements $5,803 - 0
84.048 Career and Technical Education -- Basic Grants to States $3,365 - 0

Contacts

Name Title Type
KMR8N3W9URH8 Mary Jo Hayes Auditee
2085623329 Jodi Daugherty Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS PRESENTATION Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. 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: Y Rate Explanation: The College has elected to use the 10% de minimis cost rate unless otherwise specified within the grant. The accompanying schedule of expenditures of federal awards includes the federal award activity of the College under programs of the federal government for the year ended June 30, 2024. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position, changes net position, or cash flows of the College.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. 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: Y Rate Explanation: The College has elected to use the 10% de minimis cost rate unless otherwise specified within the grant. Expenditures reported in the schedule are reported on the accrual basis of accounting. 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.
Title: NOTE 3 - INDIRECT COST RATE Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. 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: Y Rate Explanation: The College has elected to use the 10% de minimis cost rate unless otherwise specified within the grant. The College has elected to use the 10% de minimis cost rate unless otherwise specified within the grant.

Finding Details

Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Nos. P063P237884, P268K247884, P033A239207, P007A239207 Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 31 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the College implemented a new software that pushes out notifications to students; however the notifications of student financial aid awards were not pushed out timely by the new program and was not immediately identified by the College staff. When this error was noticed by the College staff, they were able to notify students of their financial aid award during the fiscal year 2024, however it was not within the 30 days outlined above. The College was able to correct the process for the summer 2024 disbursements, in which the 30-day time frame was met. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 3,591 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The College should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The College’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Nos. P063P237884, P268K247884, P033A239207, P007A239207 Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 31 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the College implemented a new software that pushes out notifications to students; however the notifications of student financial aid awards were not pushed out timely by the new program and was not immediately identified by the College staff. When this error was noticed by the College staff, they were able to notify students of their financial aid award during the fiscal year 2024, however it was not within the 30 days outlined above. The College was able to correct the process for the summer 2024 disbursements, in which the 30-day time frame was met. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 3,591 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The College should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The College’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Nos. P063P237884, P268K247884, P033A239207, P007A239207 Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 31 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the College implemented a new software that pushes out notifications to students; however the notifications of student financial aid awards were not pushed out timely by the new program and was not immediately identified by the College staff. When this error was noticed by the College staff, they were able to notify students of their financial aid award during the fiscal year 2024, however it was not within the 30 days outlined above. The College was able to correct the process for the summer 2024 disbursements, in which the 30-day time frame was met. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 3,591 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The College should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The College’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Nos. P063P237884, P268K247884, P033A239207, P007A239207 Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 31 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the College implemented a new software that pushes out notifications to students; however the notifications of student financial aid awards were not pushed out timely by the new program and was not immediately identified by the College staff. When this error was noticed by the College staff, they were able to notify students of their financial aid award during the fiscal year 2024, however it was not within the 30 days outlined above. The College was able to correct the process for the summer 2024 disbursements, in which the 30-day time frame was met. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 3,591 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The College should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The College’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Nos. P063P237884, P268K247884, P033A239207, P007A239207 Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 31 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the College implemented a new software that pushes out notifications to students; however the notifications of student financial aid awards were not pushed out timely by the new program and was not immediately identified by the College staff. When this error was noticed by the College staff, they were able to notify students of their financial aid award during the fiscal year 2024, however it was not within the 30 days outlined above. The College was able to correct the process for the summer 2024 disbursements, in which the 30-day time frame was met. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 3,591 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The College should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The College’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Nos. P063P237884, P268K247884, P033A239207, P007A239207 Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 31 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the College implemented a new software that pushes out notifications to students; however the notifications of student financial aid awards were not pushed out timely by the new program and was not immediately identified by the College staff. When this error was noticed by the College staff, they were able to notify students of their financial aid award during the fiscal year 2024, however it was not within the 30 days outlined above. The College was able to correct the process for the summer 2024 disbursements, in which the 30-day time frame was met. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 3,591 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The College should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The College’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Nos. P063P237884, P268K247884, P033A239207, P007A239207 Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 31 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the College implemented a new software that pushes out notifications to students; however the notifications of student financial aid awards were not pushed out timely by the new program and was not immediately identified by the College staff. When this error was noticed by the College staff, they were able to notify students of their financial aid award during the fiscal year 2024, however it was not within the 30 days outlined above. The College was able to correct the process for the summer 2024 disbursements, in which the 30-day time frame was met. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 3,591 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The College should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The College’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Nos. P063P237884, P268K247884, P033A239207, P007A239207 Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 31 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the College implemented a new software that pushes out notifications to students; however the notifications of student financial aid awards were not pushed out timely by the new program and was not immediately identified by the College staff. When this error was noticed by the College staff, they were able to notify students of their financial aid award during the fiscal year 2024, however it was not within the 30 days outlined above. The College was able to correct the process for the summer 2024 disbursements, in which the 30-day time frame was met. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 3,591 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The College should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The College’s management agrees with the finding.