FAC Explorer

Audit 49522

FY End
2022-06-30
Total Expended
$31.69M
Findings
2
Programs
10
Organization: Whitworth University (WA)
Year: 2022 Accepted: 2022-12-08
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59938 2022-001 - - L
636380 2022-001 - - L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $18.44M - 0
84.063 Federal Pell Grant Program $4.02M - 0
84.425 Education Stabilization Fund $2.92M Yes 0
84.038 Federal Perkins Loan Program $1.65M - 0
84.033 Federal Work-Study Program $383,116 - 0
84.007 Federal Supplemental Education Opportunity Grants $341,875 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $67,725 - 0
47.049 Mathematical and Physical Sciences $63,416 - 0
43.008 Education $11,754 - 0
45.310 Grants to States $5,860 - 0

Contacts

Name Title Type
K5P1N9G7SH79 Traci Stensland Auditee
5097774335 Ryan Engelstad Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances 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: The University has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Federal Perkins Loan Program (Assistance Listing No. 84.038) is administered directly by the University, and balances and transactions relating to this program are included in the Universitys consolidated 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. Federal Perkins Loans outstanding at June 30, 2022 totaled $1,224,107.
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: The University has not elected to use the 10% 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 the Whitworth University and subsidiaries (the University) under programs of the federal government for the year ended June 30, 2022. 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 consolidated financial position, changes in net assets or cash flows of the University.

Finding Details

Finding 2022-001
Finding 2022-001 ? COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds - Quarterly Reporting (Student Grants Portion) Federal Program: COVID-19 Education Stabilization Fund Federal Agency: U.S. Department of Education Pass-Through Entity: Not Applicable Assistance Listing Number: 84.425E Federal Award Number: P425E200445 Federal Award Year: June 30, 2022 Criteria: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly and annual reporting for all sections (a)(1), (a)(2), (a)(3) and (a)(4). The reporting requirements specify for the student portion the required items to be disclosed include the estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) subprograms. . Condition/Context: The auditor noted from reviewing the University?s student portion reports posted on the website that the estimated total number of students eligible to receive emergency financial aid grants was not disclosed as required. Questioned Costs: Not applicable. Cause: The University inadvertently omitted this required item in the reporting posted to the University?s website. Effect: The University was not in compliance with the HEERF student portion quarterly reporting requirements. Recommendation: The University should ensure it keeps up to date on the Department?s HEERF guidance and ensure that reporting is done accurately and timely. Management?s Response: The University strove to strictly follow all federal guidance in the administration of HEERF Funds and voluntarily chose to report awarded grants more often than required to illustrate the consistent access students had to the intended funds. The University listed the number of students receiving grants, but did not explicitly indicate the number of students who were considered eligible. The University has since updated the reporting webpages to clearly meet the specific federal requirement for disclosure of the estimated total number of students eligible. Going forward when presenting data and information related to federal funding, the University will use the exact vocabulary for all specified populations as suggested by the department of education. Further, all HEERF funds have been expended by the University and reporting has concluded. Therefore, no additional administrative revisions to the processes are required and the University considers this issue completely resolved.
Finding 2022-001
Finding 2022-001 ? COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds - Quarterly Reporting (Student Grants Portion) Federal Program: COVID-19 Education Stabilization Fund Federal Agency: U.S. Department of Education Pass-Through Entity: Not Applicable Assistance Listing Number: 84.425E Federal Award Number: P425E200445 Federal Award Year: June 30, 2022 Criteria: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly and annual reporting for all sections (a)(1), (a)(2), (a)(3) and (a)(4). The reporting requirements specify for the student portion the required items to be disclosed include the estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) subprograms. . Condition/Context: The auditor noted from reviewing the University?s student portion reports posted on the website that the estimated total number of students eligible to receive emergency financial aid grants was not disclosed as required. Questioned Costs: Not applicable. Cause: The University inadvertently omitted this required item in the reporting posted to the University?s website. Effect: The University was not in compliance with the HEERF student portion quarterly reporting requirements. Recommendation: The University should ensure it keeps up to date on the Department?s HEERF guidance and ensure that reporting is done accurately and timely. Management?s Response: The University strove to strictly follow all federal guidance in the administration of HEERF Funds and voluntarily chose to report awarded grants more often than required to illustrate the consistent access students had to the intended funds. The University listed the number of students receiving grants, but did not explicitly indicate the number of students who were considered eligible. The University has since updated the reporting webpages to clearly meet the specific federal requirement for disclosure of the estimated total number of students eligible. Going forward when presenting data and information related to federal funding, the University will use the exact vocabulary for all specified populations as suggested by the department of education. Further, all HEERF funds have been expended by the University and reporting has concluded. Therefore, no additional administrative revisions to the processes are required and the University considers this issue completely resolved.