FAC Explorer

Audit 345977

FY End
2024-06-30
Total Expended
$32.95M
Findings
4
Programs
12
Organization: Westfield State University (MA)
Year: 2024 Accepted: 2025-03-13
Auditor: Withumsmith+brown PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526882 2024-001 Significant Deficiency - N
526883 2024-001 Significant Deficiency - N
1103324 2024-001 Significant Deficiency - N
1103325 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $23.91M Yes 1
84.063 Federal Pell Grant Program $7.01M Yes 1
84.033 Federal Work-Study Program $372,949 Yes 0
84.042 Trio Student Support Services $344,622 - 0
93.732 Mental and Behavioral Health Education and Training Grants $342,550 - 0
84.116 Fund for the Improvement of Postsecondary Education $339,478 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $295,448 Yes 0
15.962 National Wild and Scenic Rivers System $138,031 - 0
84.038 Federal Perkins Loan Program_federal Capital Contributions $121,248 Yes 0
47.076 Stem Education (formerly Education and Human Resources) $51,237 - 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $10,360 - 0
45.313 Laura Bush 21st Century Librarian Program $4,790 - 0

Contacts

Name Title Type
FBWJGR5FGMM9 Lisa Freeman Auditee
4135725204 Ryan Sheehan Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Westfield State University (the “University”) under programs of the Federal Government for the year ended June 30, 2024. The information on this Schedule is prepared 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 University, it is not intended to and does not present the financial position, changes in net position or cash flows of the University.
Title: Perkins Loan Program 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Federal Perkins Loan Program (“Perkins”) is administered directly by the University and balances and transactions relating to this program are included in the University’s basic financial statements. During the year ended June 30, 2024, there were no loans advanced under the Perkins program. During the year ended June 30, 2024, no administrative costs were incurred. As of June 30, 2024, loan balances receivable, net under Perkins was $97,909. There was no federal capital contribution or match by the University during the current year.
Title: Direct Student Loans 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The University disbursed $23,912,551 of loans under the Federal Direct Student Loans program, which include Stafford Subsidized and Unsubsidized Loans and Parent Plus Loans. It is not practical to determine the balances of the loans outstanding to students of the University under the program as of June 30, 2024. The University is only responsible for the performance of certain administrative duties and, accordingly, these loans are not included in the University’s financial statements.

Finding Details

Finding 2024-001
Finding number: 2024-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2024 Criteria According to 2 CFR Part 200, Appendix XI Compliance Supplement updated May 2024: Under the Pell Grant and loan programs, institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway mailboxes sent by ED or accessed on the Enrollment Maintenance Page via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition The Federal Government requires Westfield State University to report student enrollment changes to the National Student Loan Data System (“NSLDS”) within 60 days. During our testing, 1 out of 40 students was reported late to the NSLDS by 1 day. Cause Westfield State University did not have the proper review procedures in place to ensure enrollment status changes were being reported to NSLDS timely. Effect Westfield State University did not report the student’s correct status within the required timeframe, which may impact the students’ loan grace periods. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of the 40 students selected for testing, 1 student, or 2.5% of our sample was not reported within the required timeframe. Identification as a Repeat Finding, if applicable Not applicable Recommendation The University should strengthen its controls surrounding the review of the NSLDS reporting process to ensure they are in compliance with federal regulations. View of Responsible Officials Westfield State University agrees with the finding.
Finding 2024-001
Finding number: 2024-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2024 Criteria According to 2 CFR Part 200, Appendix XI Compliance Supplement updated May 2024: Under the Pell Grant and loan programs, institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway mailboxes sent by ED or accessed on the Enrollment Maintenance Page via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition The Federal Government requires Westfield State University to report student enrollment changes to the National Student Loan Data System (“NSLDS”) within 60 days. During our testing, 1 out of 40 students was reported late to the NSLDS by 1 day. Cause Westfield State University did not have the proper review procedures in place to ensure enrollment status changes were being reported to NSLDS timely. Effect Westfield State University did not report the student’s correct status within the required timeframe, which may impact the students’ loan grace periods. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of the 40 students selected for testing, 1 student, or 2.5% of our sample was not reported within the required timeframe. Identification as a Repeat Finding, if applicable Not applicable Recommendation The University should strengthen its controls surrounding the review of the NSLDS reporting process to ensure they are in compliance with federal regulations. View of Responsible Officials Westfield State University agrees with the finding.
Finding 2024-001
Finding number: 2024-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2024 Criteria According to 2 CFR Part 200, Appendix XI Compliance Supplement updated May 2024: Under the Pell Grant and loan programs, institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway mailboxes sent by ED or accessed on the Enrollment Maintenance Page via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition The Federal Government requires Westfield State University to report student enrollment changes to the National Student Loan Data System (“NSLDS”) within 60 days. During our testing, 1 out of 40 students was reported late to the NSLDS by 1 day. Cause Westfield State University did not have the proper review procedures in place to ensure enrollment status changes were being reported to NSLDS timely. Effect Westfield State University did not report the student’s correct status within the required timeframe, which may impact the students’ loan grace periods. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of the 40 students selected for testing, 1 student, or 2.5% of our sample was not reported within the required timeframe. Identification as a Repeat Finding, if applicable Not applicable Recommendation The University should strengthen its controls surrounding the review of the NSLDS reporting process to ensure they are in compliance with federal regulations. View of Responsible Officials Westfield State University agrees with the finding.
Finding 2024-001
Finding number: 2024-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2024 Criteria According to 2 CFR Part 200, Appendix XI Compliance Supplement updated May 2024: Under the Pell Grant and loan programs, institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway mailboxes sent by ED or accessed on the Enrollment Maintenance Page via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition The Federal Government requires Westfield State University to report student enrollment changes to the National Student Loan Data System (“NSLDS”) within 60 days. During our testing, 1 out of 40 students was reported late to the NSLDS by 1 day. Cause Westfield State University did not have the proper review procedures in place to ensure enrollment status changes were being reported to NSLDS timely. Effect Westfield State University did not report the student’s correct status within the required timeframe, which may impact the students’ loan grace periods. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of the 40 students selected for testing, 1 student, or 2.5% of our sample was not reported within the required timeframe. Identification as a Repeat Finding, if applicable Not applicable Recommendation The University should strengthen its controls surrounding the review of the NSLDS reporting process to ensure they are in compliance with federal regulations. View of Responsible Officials Westfield State University agrees with the finding.