FAC Explorer

Audit 388894

FY End
2025-06-30
Total Expended
$12.14M
Findings
2
Programs
6
Organization: Baker University (KS)
Year: 2025 Accepted: 2026-02-24
Auditor: FORVIS MAZARS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1175211 2025-001 Material Weakness Yes N
1175212 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $9.38M Yes 1
84.063 FEDERAL PELL GRANT PROGRAM $2.47M Yes 1
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $186,448 Yes 0
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $47,936 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $45,784 Yes 0
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $10,687 Yes 0

Contacts

Name Title Type
LQPQELJDUPP4 Melissa Vanleiden Auditee
7855948393 Dustin Haywood Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the University under programs of the federal government for the year ended June 30, 2025. 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 the University, it is not intended to and does not present the financial position, changes in net assets or cash flows of the University.
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.
The University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The federal loan program listed subsequently is administered directly by the University, and balances and transactions relating to these programs are included in the University’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2025 had previously consisted of Federal Perkins Loan Program, but these loans were liquidated during FY25. The current outstanding balance is $0.

Finding Details

Finding 2025-001
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2025 Federal Pell Grant Program - Award Year 2025 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting (Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309). Federal regulations state that enrollment information must be reported to the NSLDS website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Additionally, institutions are required to accurately report the student's Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the NSLDS of student status changes and program-level enrollment data. Cause – Cyber event caused delays by management. Effect – Notification of student changes was not reported in a timely manner or was reported inaccurately. Questioned Costs – None noted. Context – Out of a population of 389 status changes, 40 changes were tested to ensure the University notified the NSLDS of student status changes in a timely manner and used accurate information. Out of these 40 status changes, there were three selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 40 status changes selected for testing, there were two instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Identification as a Repeat Finding – N/A Recommendation – The University should implement monitoring policies and procedures to ensure that notifications are remitted timely and accurately.