Audit 392443

FY End
2025-06-30
Total Expended
$101.30M
Findings
3
Programs
24
Organization: Widener University (PA)
Year: 2025 Accepted: 2026-03-17

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1180759 2025-001 Material Weakness Yes L
1180760 2025-001 Material Weakness Yes L
1180761 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $88.02M Yes 0
84.063 FEDERAL PELL GRANT PROGRAM $8.04M Yes 0
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $2.30M Yes 1
84.033 FEDERAL WORK-STUDY PROGRAM $682,493 Yes 1
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $558,028 Yes 1
93.926 HEALTHY START INITIATIVE $448,692 Yes 0
93.178 NURSING WORKFORCE DIVERSITY $401,607 Yes 0
47.074 BIOLOGICAL SCIENCES $105,074 Yes 0
16.021 JUSTICE SYSTEMS RESPONSE TO FAMILIES $95,062 Yes 0
93.493 CONGRESSIONAL DIRECTIVES $66,942 Yes 0
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $60,049 Yes 0
12.300 BASIC AND APPLIED SCIENTIFIC RESEARCH $42,482 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $33,650 Yes 0
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $33,058 Yes 0
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $33,009 Yes 0
66.516 P3 AWARD: NATIONAL STUDENT DESIGN COMPETITION FOR SUSTAINABILITY $25,871 Yes 0
93.866 AGING RESEARCH $17,060 Yes 0
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $12,074 Yes 0
12.002 PROCUREMENT TECHNICAL ASSISTANCE FOR BUSINESS FIRMS $10,690 Yes 0
47.041 ENGINEERING $9,100 Yes 0
19.009 ACADEMIC EXCHANGE PROGRAMS - UNDERGRADUATE PROGRAMS $8,123 Yes 0
93.647 SOCIAL SERVICES RESEARCH AND DEMONSTRATION $5,837 Yes 0
93.779 CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) RESEARCH, DEMONSTRATIONS AND EVALUATIONS $3,297 Yes 0
93.273 ALCOHOL RESEARCH PROGRAMS $1,697 Yes 0

Contacts

Name Title Type
GP1SKG5MFH79 William Lockard Auditee
6104994396 Michael Johns Auditor
No contacts on file

Notes to SEFA

All balances and transactions related to Federal Perkins Loan Program are included in Widener 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 is $1,990,674.
The below ratios represent the institutional and program eligibility requirements under the Higher Education Act of 1965 and Federal regulations under 34 CFR 668.23: • 0%: Correspondence courses the institution offers under 34 CFR 600.7(b) and (g) • 0%: Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g) • 1%: Institution’s regular students that are incarcerated under 34 CFR 600.7(c) and (g) • 0%: Completion rates for confined or incarcerated individuals enrolled in non-degree programs at nonprofit institutions under 34 CFR 600.7(c)(3)(ii) and (g) • 0%: Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g) • 0%: Completion rates for short-term programs under 34 CFR 668.8(f) and (g) • 0%:Placement rates for short-term programs under https://www.ecfr.gov/current/title- 34/subtitle-B/chapter-VI/part-668/subpart-A/section-668.8 34 CFR 668.8(e)(2)

Finding Details

Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grants; Federal Perkins Loans; Federal Work-Study Program Assistance Listing Number: 84.007, 84.033, 84.038 Federal Award Identification Number and Year: P007A243733, P033A243733; 2025 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: 34 CFR 673 through 676 outline general regulatory authority requiring institutions to participate in and report on Campus-Based Programs (Federal Supplemental Educational Opportunity Grants; Federal Perkins Loans; Federal Work-Study Program). By October 1st of each year (or the date established by a Federal Register announcement), an institution must electronically submit its FISAP via the COD website. The Fiscal Operations Report will cover the most recently completed award year (award years run from July 1 to June 30) and the Application to Participate is for the award year subsequent to the current award year. Condition: Incorrect data was used to complete Part II Section F of the FISAP for award year 2024- 2025. Questioned costs: None. Context: During our testing, it was noted that the incorrect award year data was used to complete Part II Section F of the FISAP for award year 2024-2025. Cause: Management did not follow its policies and procedures to ensure the data inputted in the FISAP was correct for the award year. Effect: The University was not compliant with reporting the information in FISAP Part II Section F: Information on Eligible Aid Applicants Enrolled in the Institution for Award Year 2024-2025. Repeat Finding: No. Recommendation: The University should review its policies and procedures on reviewing underlying FISAP data prior to submission to be in compliance with regulations. Views of responsible officials: There is no disagreement with the audit finding.