FAC Explorer

Audit 382800

FY End
2025-06-30
Total Expended
$89.30M
Findings
1
Programs
22
Organization: Pacific University (OR)
Year: 2025 Accepted: 2026-01-20
Auditor: KPMG LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169731 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $75.43M Yes 1
93.342 HEALTH PROFESSIONS STUDENT LOANS, INCLUDING PRIMARY CARE LOANS/LOANS FOR DISADVANTAGED STUDENTS $4.80M Yes 0
84.063 FEDERAL PELL GRANT PROGRAM $3.29M Yes 0
84.038 FEDERAL PERKINS LOAN PROGRAM $1.29M Yes 0
84.003 FEDERAL WORK-STUDY PROGRAM $1.00M Yes 0
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $561,012 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $548,194 Yes 0
84.031 HIGHER EDUCATION_INSTITUTIONAL AID $221,824 Yes 0
93.107 AREA HEALTH EDUCATION CENTERS POINT OF SERVICE MAINTENANCE AND ENHANCEMENT AWARDS $202,153 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $194,032 Yes 0
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $172,275 Yes 0
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $152,331 Yes 0
47.076 EDUCATION AND HUMAN RESOURCES $141,666 Yes 0
15.657 ENDANGERED SPECIES CONSERVATION Ð RECOVERY IMPLEMENTATION FUNDS $78,860 Yes 0
93.855 ALLERGY, IMMUNOLOGY AND TRANSPLANTATION RESEARCH $57,294 Yes 0
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $38,495 Yes 0
84.016 UNDERGRADUATE INTERNATIONAL STUDIES AND FOREIGN LANGUAGE PROGRAMS $26,931 Yes 0
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $20,589 Yes 0
93.924 RYAN WHITE HIV/AIDS DENTAL REIMBURSEMENT AND COMMUNITY BASED DENTAL PARTNERSHIP GRANTS $6,668 Yes 0
47.074 BIOLOGICAL SCIENCES $6,335 Yes 0
93.213 RESEARCH AND TRAINING IN COMPLEMENTARY AND INTEGRATIVE HEALTH $4,318 Yes 0
45.161 PROMOTION OF THE HUMANITIES RESEARCH $2,049 Yes 0

Contacts

Name Title Type
JTLXJ63RFNC6 Tammy Sanders Auditee
5033522219 Sarah Opfer Auditor
No contacts on file

Notes to SEFA

The federal student loan programs listed below are administered directly by the University, and balances and transactions relating to these programs are included in the University’s basic financial statements. The basis used to determine loans expended shown on the Schedule is the amount of new loans made or received during the fiscal year plus the balance of loans from previous years for which the federal government imposes continuing compliance requirements, plus any interest subsidy, cash, or administrative cost allowance received. Congress did not renew the Federal Perkins Loan Program after September 2017, and the transition periodcpermitting disbursements ended on June 30, 2019. Institutions have the option to either continue to service the outstanding loans and remit excess cash periodically to the Department of Education or liquidate the portfolio, which would include assigning remaining loans to the federal government and forfeiting the institution’s remaining net assets (institutional capital contribution). The University intends to continue servicing the outstanding Perkins loans.
During the fiscal year ended June 30, 2025, the University processed the following amounts of new loans under the Federal Loan Program (which includes subsidized direct loans, unsubsidized direct loans, and PLUS loans):

Finding Details

Finding 2025-001
Federal Assistance Listing Number: 84.268 Program: Student Financial Assistance Cluster Federal Agency Name: U.S. Department of Education Federal Award Year: 2025 Criteria: Per the OMB Compliance supplement, when Direct Loans or TEACH funds are being credited to a student’s account, the institution must notify the student, or parent, in writing of (1) the date and amount of the disbursement; (2) the student’s right, or parent’s right, to cancel all or a portion of that loan or loan disbursement and have the loan proceeds returned to the holder of that loan or the TEACH Grant payments returned to ED; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, TEACH Grant, or TEACH Grant disbursement. Institutions 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. Condition Found: For 9 of 197 selected samples, student disbursement notices, including all relevant criteria, were not properly provided to students in a timely manner. Cause: The related control was not operating effectively to detect that certain disbursement notices were not properly processing for distribution to students. Effect: Without effective controls in place, disbursement notices may not be fully and completely distributed to students on a timely basis. Questioned Costs: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No Recommendation: We recommend that management revisit implementation of the control related to review of disbursement notice processing to ensure it continues to be actively implemented. Views of Responsible Officials: Management of the University agrees with the findings contained herein.