FAC Explorer

Audit 388016

FY End
2025-06-30
Total Expended
$32.32M
Findings
6
Programs
31
Organization: Western Oregon University (OR)
Year: 2025 Accepted: 2026-02-19
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174270 2025-001 Material Weakness Yes E
1174271 2025-001 Material Weakness Yes E
1174272 2025-001 Material Weakness Yes E
1174273 2025-001 Material Weakness Yes E
1174274 2025-001 Material Weakness Yes E
1174275 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $14.40M Yes 1
84.063 FEDERAL PELL GRANT PROGRAM $8.55M Yes 1
84.042 TRIO STUDENT SUPPORT SERVICES $744,267 Yes 0
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $631,323 Yes 1
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $537,048 Yes 0
84.160 TRAINING INTERPRETERS FOR INDIVIDUALS WHO ARE DEAF AND INDIVIDUALS WHO ARE DEAF-BLIND $528,886 Yes 0
84.031 HIGHER EDUCATION INSTITUTIONAL AID $432,863 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $420,359 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $328,950 Yes 1
84.129 REHABILITATION LONG-TERM TRAINING $313,531 Yes 0
84.047 TRIO UPWARD BOUND $305,818 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $256,544 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $218,594 Yes 1
16.608 TRIBAL JUSTICE SYSTEMS $142,813 Yes 0
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $123,840 Yes 1
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $122,303 Yes 0
84.425 EDUCATION STABILIZATION FUND $120,246 Yes 0
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $94,756 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $81,125 Yes 0
84.325 SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $61,425 Yes 0
66.444 VOLUNTARY SCHOOL AND CHILD CARE LEAD TESTING AND REDUCTION GRANT PROGRAM (SDWA 1464(D)) $50,156 Yes 0
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $47,227 Yes 0
47.050 GEOSCIENCES $38,495 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $21,095 Yes 0
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $18,400 Yes 0
15.805 ASSISTANCE TO STATE WATER RESOURCES RESEARCH INSTITUTES $10,785 Yes 0
16.575 CRIME VICTIM ASSISTANCE $7,052 Yes 0
47.036 INTERGOVERNMENTAL SCIENCE AND TECHNOLOGY PROGRAMS $6,591 Yes 0
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $1,311 Yes 0
47.083 INTEGRATIVE ACTIVITIES $953 Yes 0
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $99 Yes 0

Contacts

Name Title Type
NLY9PML2VVB3 Shadron Lehman Auditee
5038389472 Kristin Diggs Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Western Oregon University (the University) under programs of the federal government for the year ended June 30, 2025. 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 University, it is not intended to and does not present the financial position, changes in net position, or cash flows of the University.
Expenditures reported in the schedule are recognized on the accrual basis of accounting. When applicable, 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.
The University has not elected to use the 10% de minimis cost rate.
The federal student loan programs listed subsequently are administered directly by the University and balances and transactions relating to these programs are included in the University's basic financial statements. Loans made during the year are included in the federal expenditures presented in the schedule. The balance of loans outstanding at June 30, 2025, consists of: Federal Financial Listing - 84.038; Program Name - Federal Perkins Loan Program; Outstanding Balance at June 30, 2025 - $333,272.

Finding Details

Finding 2025-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Compliance Requirement: Eligibility Type of Finding: Material Weakness in Internal Control over Compliance and Non-Compliance Criteria: Under 34 CFR 690.63 and 685.200, institutions must calculate Pell grant and federal direct loan awards based on the student’s eligible enrollment status, cost of attendance, expected family contribution (EFC) or student aid index (SAI), satisfactory academic progress, and other Title IV eligibility requirements. Institutions are required to ensure award amounts are accurate and supported by the documentation in the student’s file. Condition: During our testing of 60 students, we found two students who were not awarded the correct amount of Pell, one student who was not awarded the correct amount of federal direct loans, and two students who received subsidized direct loans however did not meet the requirements to receive the need based aid. Cause: The process for awarding financial aid did not detect the incorrect awarding of Pell awards and federal direct loans. Effect: Two students were under awarded Pell for a total of $2,464, one student was over awarded federal direct loans of $4,871, and two students who were overawarded need based subsidized direct loans of $2,511. Questioned Costs: None reported. Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,351 total students receiving financial aid. Total Pell and direct loans tested were $179,310 and $164,361, respectively. Repeat Finding from Prior Year(s): No Recommendation: the University should have a control or process in place to ensure Pell indicators are properly flagged for each student requesting financial aid, and that students receive the full award for which they qualify. Views of Responsible Officials: Management agrees with the finding.