FAC Explorer

Audit 4707

FY End
2023-06-30
Total Expended
$14.41M
Findings
10
Programs
9
Organization: Northwest Nazarene University (ID)
Year: 2023 Accepted: 2023-11-30
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2735 2023-001 Significant Deficiency - E
2736 2023-001 Significant Deficiency - E
2737 2023-001 Significant Deficiency - E
2738 2023-001 Significant Deficiency - E
2739 2023-001 Significant Deficiency - E
579177 2023-001 Significant Deficiency - E
579178 2023-001 Significant Deficiency - E
579179 2023-001 Significant Deficiency - E
579180 2023-001 Significant Deficiency - E
579181 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $12.06M Yes 1
84.063 Federal Pell Grant Program $1.64M Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $180,212 Yes 1
84.033 Federal Work-Study Program $139,032 Yes 1
47.083 Integrative Activities $18,212 - 0
43.008 Education $17,297 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $8,801 Yes 1
10.170 Specialty Crop Block Grant Program - Farm Bill $6,494 - 0
93.859 Biomedical Research and Research Training $5,551 - 0

Contacts

Name Title Type
ELJHAMA4CQW5 John Greentree Auditee
2084678523 Brenda Scherer Auditor
No contacts on file

Notes to SEFA

Title: Related Party Transactions 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Northwest Nazarene University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The University received donations of $54,380 from board members.
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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Northwest Nazarene University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Northwest Nazarene University under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Northwest Nazarene University, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Northwest Nazarene University.
Title: Summary of Significant Accounting Policies 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Northwest Nazarene University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 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. Northwest Nazarene University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 – Satisfactory Academic Progress Federal Agency: Department of Education Federal Program: Title: Student Financial Assistance Cluster CFDA Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 – Teacher Education Assistance for College and Higher Education Grants Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.32(f) requires a student to maintain satisfactory academic progress (SAP) in his or her course of study according to the institution’s published standards of satisfactory academic progress that meet the requirements of 34 CFR 668.34. Condition: During our testing student eligibility, we noted one student of 40 tested that was not meeting the SAP requirements and no appeal was on file to make the student eligible to receive Title IV aid. Questioned Costs: None Cause: The University’s processes and controls did not ensure that SAP was measured prior to disbursing Title IV disbursements. Effect: The student received Title IV aid when they were not eligible to receive the aid. Repeat Finding: No Recommendation: We recommend the University review its SAP review policies to ensure it is completed timely and before Title IV disbursements occur. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 – Satisfactory Academic Progress Federal Agency: Department of Education Federal Program: Title: Student Financial Assistance Cluster CFDA Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 – Teacher Education Assistance for College and Higher Education Grants Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.32(f) requires a student to maintain satisfactory academic progress (SAP) in his or her course of study according to the institution’s published standards of satisfactory academic progress that meet the requirements of 34 CFR 668.34. Condition: During our testing student eligibility, we noted one student of 40 tested that was not meeting the SAP requirements and no appeal was on file to make the student eligible to receive Title IV aid. Questioned Costs: None Cause: The University’s processes and controls did not ensure that SAP was measured prior to disbursing Title IV disbursements. Effect: The student received Title IV aid when they were not eligible to receive the aid. Repeat Finding: No Recommendation: We recommend the University review its SAP review policies to ensure it is completed timely and before Title IV disbursements occur. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 – Satisfactory Academic Progress Federal Agency: Department of Education Federal Program: Title: Student Financial Assistance Cluster CFDA Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 – Teacher Education Assistance for College and Higher Education Grants Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.32(f) requires a student to maintain satisfactory academic progress (SAP) in his or her course of study according to the institution’s published standards of satisfactory academic progress that meet the requirements of 34 CFR 668.34. Condition: During our testing student eligibility, we noted one student of 40 tested that was not meeting the SAP requirements and no appeal was on file to make the student eligible to receive Title IV aid. Questioned Costs: None Cause: The University’s processes and controls did not ensure that SAP was measured prior to disbursing Title IV disbursements. Effect: The student received Title IV aid when they were not eligible to receive the aid. Repeat Finding: No Recommendation: We recommend the University review its SAP review policies to ensure it is completed timely and before Title IV disbursements occur. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 – Satisfactory Academic Progress Federal Agency: Department of Education Federal Program: Title: Student Financial Assistance Cluster CFDA Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 – Teacher Education Assistance for College and Higher Education Grants Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.32(f) requires a student to maintain satisfactory academic progress (SAP) in his or her course of study according to the institution’s published standards of satisfactory academic progress that meet the requirements of 34 CFR 668.34. Condition: During our testing student eligibility, we noted one student of 40 tested that was not meeting the SAP requirements and no appeal was on file to make the student eligible to receive Title IV aid. Questioned Costs: None Cause: The University’s processes and controls did not ensure that SAP was measured prior to disbursing Title IV disbursements. Effect: The student received Title IV aid when they were not eligible to receive the aid. Repeat Finding: No Recommendation: We recommend the University review its SAP review policies to ensure it is completed timely and before Title IV disbursements occur. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 – Satisfactory Academic Progress Federal Agency: Department of Education Federal Program: Title: Student Financial Assistance Cluster CFDA Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 – Teacher Education Assistance for College and Higher Education Grants Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.32(f) requires a student to maintain satisfactory academic progress (SAP) in his or her course of study according to the institution’s published standards of satisfactory academic progress that meet the requirements of 34 CFR 668.34. Condition: During our testing student eligibility, we noted one student of 40 tested that was not meeting the SAP requirements and no appeal was on file to make the student eligible to receive Title IV aid. Questioned Costs: None Cause: The University’s processes and controls did not ensure that SAP was measured prior to disbursing Title IV disbursements. Effect: The student received Title IV aid when they were not eligible to receive the aid. Repeat Finding: No Recommendation: We recommend the University review its SAP review policies to ensure it is completed timely and before Title IV disbursements occur. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 – Satisfactory Academic Progress Federal Agency: Department of Education Federal Program: Title: Student Financial Assistance Cluster CFDA Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 – Teacher Education Assistance for College and Higher Education Grants Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.32(f) requires a student to maintain satisfactory academic progress (SAP) in his or her course of study according to the institution’s published standards of satisfactory academic progress that meet the requirements of 34 CFR 668.34. Condition: During our testing student eligibility, we noted one student of 40 tested that was not meeting the SAP requirements and no appeal was on file to make the student eligible to receive Title IV aid. Questioned Costs: None Cause: The University’s processes and controls did not ensure that SAP was measured prior to disbursing Title IV disbursements. Effect: The student received Title IV aid when they were not eligible to receive the aid. Repeat Finding: No Recommendation: We recommend the University review its SAP review policies to ensure it is completed timely and before Title IV disbursements occur. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 – Satisfactory Academic Progress Federal Agency: Department of Education Federal Program: Title: Student Financial Assistance Cluster CFDA Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 – Teacher Education Assistance for College and Higher Education Grants Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.32(f) requires a student to maintain satisfactory academic progress (SAP) in his or her course of study according to the institution’s published standards of satisfactory academic progress that meet the requirements of 34 CFR 668.34. Condition: During our testing student eligibility, we noted one student of 40 tested that was not meeting the SAP requirements and no appeal was on file to make the student eligible to receive Title IV aid. Questioned Costs: None Cause: The University’s processes and controls did not ensure that SAP was measured prior to disbursing Title IV disbursements. Effect: The student received Title IV aid when they were not eligible to receive the aid. Repeat Finding: No Recommendation: We recommend the University review its SAP review policies to ensure it is completed timely and before Title IV disbursements occur. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 – Satisfactory Academic Progress Federal Agency: Department of Education Federal Program: Title: Student Financial Assistance Cluster CFDA Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 – Teacher Education Assistance for College and Higher Education Grants Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.32(f) requires a student to maintain satisfactory academic progress (SAP) in his or her course of study according to the institution’s published standards of satisfactory academic progress that meet the requirements of 34 CFR 668.34. Condition: During our testing student eligibility, we noted one student of 40 tested that was not meeting the SAP requirements and no appeal was on file to make the student eligible to receive Title IV aid. Questioned Costs: None Cause: The University’s processes and controls did not ensure that SAP was measured prior to disbursing Title IV disbursements. Effect: The student received Title IV aid when they were not eligible to receive the aid. Repeat Finding: No Recommendation: We recommend the University review its SAP review policies to ensure it is completed timely and before Title IV disbursements occur. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 – Satisfactory Academic Progress Federal Agency: Department of Education Federal Program: Title: Student Financial Assistance Cluster CFDA Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 – Teacher Education Assistance for College and Higher Education Grants Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.32(f) requires a student to maintain satisfactory academic progress (SAP) in his or her course of study according to the institution’s published standards of satisfactory academic progress that meet the requirements of 34 CFR 668.34. Condition: During our testing student eligibility, we noted one student of 40 tested that was not meeting the SAP requirements and no appeal was on file to make the student eligible to receive Title IV aid. Questioned Costs: None Cause: The University’s processes and controls did not ensure that SAP was measured prior to disbursing Title IV disbursements. Effect: The student received Title IV aid when they were not eligible to receive the aid. Repeat Finding: No Recommendation: We recommend the University review its SAP review policies to ensure it is completed timely and before Title IV disbursements occur. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 – Satisfactory Academic Progress Federal Agency: Department of Education Federal Program: Title: Student Financial Assistance Cluster CFDA Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 – Teacher Education Assistance for College and Higher Education Grants Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.32(f) requires a student to maintain satisfactory academic progress (SAP) in his or her course of study according to the institution’s published standards of satisfactory academic progress that meet the requirements of 34 CFR 668.34. Condition: During our testing student eligibility, we noted one student of 40 tested that was not meeting the SAP requirements and no appeal was on file to make the student eligible to receive Title IV aid. Questioned Costs: None Cause: The University’s processes and controls did not ensure that SAP was measured prior to disbursing Title IV disbursements. Effect: The student received Title IV aid when they were not eligible to receive the aid. Repeat Finding: No Recommendation: We recommend the University review its SAP review policies to ensure it is completed timely and before Title IV disbursements occur. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.