FAC Explorer

Audit 342631

FY End
2024-06-30
Total Expended
$12.20M
Findings
8
Programs
9
Organization: Northwestern Oklahoma State University (OK)
Year: 2024 Accepted: 2025-02-15
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523342 2024-002 Significant Deficiency - N
523343 2024-002 Significant Deficiency - N
523344 2024-003 Significant Deficiency - N
523345 2024-003 Significant Deficiency - N
1099784 2024-002 Significant Deficiency - N
1099785 2024-002 Significant Deficiency - N
1099786 2024-003 Significant Deficiency - N
1099787 2024-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $5.84M Yes 2
84.063 Federal Pell Grant Program $4.19M Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $671,390 Yes 0
84.031 Higher Education Institutional Aid $401,844 - 0
84.047 Trio Upward Bound $263,886 - 0
84.042 Trio Student Support Services $234,814 - 0
84.033 Federal Work-Study Program $141,937 Yes 0
93.788 Opioid Str $102,659 - 0
84.007 Federal Supplemental Educational Opportunity Grants $63,100 Yes 0

Contacts

Name Title Type
F4JYW3GGL2L1 Dr. David Pecha Auditee
5803278528 Kyle Miller Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: Expenditures reported on 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. 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: Northwestern Oklahoma State University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal awards activity of Northwestern Oklahoma State University under programs of the federal government for the year ended June 30, 2024. The information in this Schedule 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 Northwestern Oklahoma State University, it is intended to and does not present the financial position, changes in financial position, or cash flows of Northwestern Oklahoma State University.
Title: 4 Accounting Policies: Expenditures reported on 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. 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: Northwestern Oklahoma State University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal Direct Student Loan balances are not included in Northwestern Oklhaoma State University's financial statements. Loans disbursed during the year are included in federal expenditures presented in the Schedule.

Finding Details

Finding 2024-002
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement - Special Tests: Return of Title IV Funds 34 CFR Section 668.22 Cause - The University's Office of Financial Aid incorrectly calculated the return of Title IV funds. Effect or Potential Effect - Incorrect balance of funds were returned and funds were not returned within the required time frame. Condition - Return of Title IV funds were not calculated correctly and funds were not completed within the required time frame. Questioned Costs - $633 Context - Out of a population of 73 official and unofficial withdrawals of students who received Student Financial Assistance. A sample of 9 student withdrawals were selected for testing. Our sample was not and was not intended to be statistically valid. For 2 of the student withdrawals tested, the calculation of funds to be returned was calculated incorrectly, funds were not made back to the lender within the required time frame and the credits to accounts were not made within the required timeframe. Identification as a Repeat Finding - N/A Recommendation - The University's Office of Financial Aid should complete Return of Title IV calculations for all students who officially and unofficially withdrew during the semester using the proper days in the semester and the proper amount of aid disbursed. Views of responsible officials and planned corrective actions - Northwestern Oklahoma State University agrees with the auditor's findings and recommendations. The University corrected the software perimeters to correctly reflect the number of days for breaks and to also reflect calculations involving institutionally match FSEOG funds that were not required for FY25. Management will continue to monitor adherence to Title IV rules and regulations.
Finding 2024-002
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement - Special Tests: Return of Title IV Funds 34 CFR Section 668.22 Cause - The University's Office of Financial Aid incorrectly calculated the return of Title IV funds. Effect or Potential Effect - Incorrect balance of funds were returned and funds were not returned within the required time frame. Condition - Return of Title IV funds were not calculated correctly and funds were not completed within the required time frame. Questioned Costs - $633 Context - Out of a population of 73 official and unofficial withdrawals of students who received Student Financial Assistance. A sample of 9 student withdrawals were selected for testing. Our sample was not and was not intended to be statistically valid. For 2 of the student withdrawals tested, the calculation of funds to be returned was calculated incorrectly, funds were not made back to the lender within the required time frame and the credits to accounts were not made within the required timeframe. Identification as a Repeat Finding - N/A Recommendation - The University's Office of Financial Aid should complete Return of Title IV calculations for all students who officially and unofficially withdrew during the semester using the proper days in the semester and the proper amount of aid disbursed. Views of responsible officials and planned corrective actions - Northwestern Oklahoma State University agrees with the auditor's findings and recommendations. The University corrected the software perimeters to correctly reflect the number of days for breaks and to also reflect calculations involving institutionally match FSEOG funds that were not required for FY25. Management will continue to monitor adherence to Title IV rules and regulations.
Finding 2024-003
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement - Special Tests: Enrollment Reporting 34 CFR Section 690.83 (b)(2) and 685.309 Condition - Student enrollment changes during the year were not properly communicated to the National Student Loan Data System (NSLDS). Questions Costs - None Context - Out of a population of 846 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 25 student enrollment status changes were selected for testing. Our sample was not and was not intended to be statistically valid. 2 students had enrollment changes that were not properly reported. Errors include not reporting within the 60-day requirement. Effect - NSLDS was not properly notified of student enrollment status changes. Cause - The University does not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a repeat finding - N/A Recommendation - The University should review processes and controls around enrollment reporting and consider changes to address this finding. Views of responsible officials and planned corrective actions - Northwestern Oklahoma State University agrees with the auditor's findings and recommendations. Upon review, the status changes were submitted to the Clearinghouse within the mandatory time frame; however, the Clearinghouse database did not reflect the updates. University management will communicate with the Clearinghouse to try and resolve any conflicts with data uploads causing the errors.
Finding 2024-003
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement - Special Tests: Enrollment Reporting 34 CFR Section 690.83 (b)(2) and 685.309 Condition - Student enrollment changes during the year were not properly communicated to the National Student Loan Data System (NSLDS). Questions Costs - None Context - Out of a population of 846 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 25 student enrollment status changes were selected for testing. Our sample was not and was not intended to be statistically valid. 2 students had enrollment changes that were not properly reported. Errors include not reporting within the 60-day requirement. Effect - NSLDS was not properly notified of student enrollment status changes. Cause - The University does not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a repeat finding - N/A Recommendation - The University should review processes and controls around enrollment reporting and consider changes to address this finding. Views of responsible officials and planned corrective actions - Northwestern Oklahoma State University agrees with the auditor's findings and recommendations. Upon review, the status changes were submitted to the Clearinghouse within the mandatory time frame; however, the Clearinghouse database did not reflect the updates. University management will communicate with the Clearinghouse to try and resolve any conflicts with data uploads causing the errors.
Finding 2024-002
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement - Special Tests: Return of Title IV Funds 34 CFR Section 668.22 Cause - The University's Office of Financial Aid incorrectly calculated the return of Title IV funds. Effect or Potential Effect - Incorrect balance of funds were returned and funds were not returned within the required time frame. Condition - Return of Title IV funds were not calculated correctly and funds were not completed within the required time frame. Questioned Costs - $633 Context - Out of a population of 73 official and unofficial withdrawals of students who received Student Financial Assistance. A sample of 9 student withdrawals were selected for testing. Our sample was not and was not intended to be statistically valid. For 2 of the student withdrawals tested, the calculation of funds to be returned was calculated incorrectly, funds were not made back to the lender within the required time frame and the credits to accounts were not made within the required timeframe. Identification as a Repeat Finding - N/A Recommendation - The University's Office of Financial Aid should complete Return of Title IV calculations for all students who officially and unofficially withdrew during the semester using the proper days in the semester and the proper amount of aid disbursed. Views of responsible officials and planned corrective actions - Northwestern Oklahoma State University agrees with the auditor's findings and recommendations. The University corrected the software perimeters to correctly reflect the number of days for breaks and to also reflect calculations involving institutionally match FSEOG funds that were not required for FY25. Management will continue to monitor adherence to Title IV rules and regulations.
Finding 2024-002
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement - Special Tests: Return of Title IV Funds 34 CFR Section 668.22 Cause - The University's Office of Financial Aid incorrectly calculated the return of Title IV funds. Effect or Potential Effect - Incorrect balance of funds were returned and funds were not returned within the required time frame. Condition - Return of Title IV funds were not calculated correctly and funds were not completed within the required time frame. Questioned Costs - $633 Context - Out of a population of 73 official and unofficial withdrawals of students who received Student Financial Assistance. A sample of 9 student withdrawals were selected for testing. Our sample was not and was not intended to be statistically valid. For 2 of the student withdrawals tested, the calculation of funds to be returned was calculated incorrectly, funds were not made back to the lender within the required time frame and the credits to accounts were not made within the required timeframe. Identification as a Repeat Finding - N/A Recommendation - The University's Office of Financial Aid should complete Return of Title IV calculations for all students who officially and unofficially withdrew during the semester using the proper days in the semester and the proper amount of aid disbursed. Views of responsible officials and planned corrective actions - Northwestern Oklahoma State University agrees with the auditor's findings and recommendations. The University corrected the software perimeters to correctly reflect the number of days for breaks and to also reflect calculations involving institutionally match FSEOG funds that were not required for FY25. Management will continue to monitor adherence to Title IV rules and regulations.
Finding 2024-003
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement - Special Tests: Enrollment Reporting 34 CFR Section 690.83 (b)(2) and 685.309 Condition - Student enrollment changes during the year were not properly communicated to the National Student Loan Data System (NSLDS). Questions Costs - None Context - Out of a population of 846 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 25 student enrollment status changes were selected for testing. Our sample was not and was not intended to be statistically valid. 2 students had enrollment changes that were not properly reported. Errors include not reporting within the 60-day requirement. Effect - NSLDS was not properly notified of student enrollment status changes. Cause - The University does not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a repeat finding - N/A Recommendation - The University should review processes and controls around enrollment reporting and consider changes to address this finding. Views of responsible officials and planned corrective actions - Northwestern Oklahoma State University agrees with the auditor's findings and recommendations. Upon review, the status changes were submitted to the Clearinghouse within the mandatory time frame; however, the Clearinghouse database did not reflect the updates. University management will communicate with the Clearinghouse to try and resolve any conflicts with data uploads causing the errors.
Finding 2024-003
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement - Special Tests: Enrollment Reporting 34 CFR Section 690.83 (b)(2) and 685.309 Condition - Student enrollment changes during the year were not properly communicated to the National Student Loan Data System (NSLDS). Questions Costs - None Context - Out of a population of 846 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 25 student enrollment status changes were selected for testing. Our sample was not and was not intended to be statistically valid. 2 students had enrollment changes that were not properly reported. Errors include not reporting within the 60-day requirement. Effect - NSLDS was not properly notified of student enrollment status changes. Cause - The University does not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a repeat finding - N/A Recommendation - The University should review processes and controls around enrollment reporting and consider changes to address this finding. Views of responsible officials and planned corrective actions - Northwestern Oklahoma State University agrees with the auditor's findings and recommendations. Upon review, the status changes were submitted to the Clearinghouse within the mandatory time frame; however, the Clearinghouse database did not reflect the updates. University management will communicate with the Clearinghouse to try and resolve any conflicts with data uploads causing the errors.