FAC Explorer

Audit 6063

FY End
2023-06-30
Total Expended
$830.74M
Findings
2
Programs
10
Organization: Western Governors University (UT)
Year: 2023 Accepted: 2023-12-11
Auditor: Tanner LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3848 2023-001 - - E
580290 2023-001 - - E

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $587.61M Yes 1
84.063 Federal Pell Grant Program $231.23M Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $6.88M Yes 0
84.033 Federal Work-Study Program $2.56M Yes 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $1.15M Yes 0
84.126 Rehabilitation Services - Vocational Rehabilitation Grants to States $584,738 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $503,316 - 0
17.245 Trade Adjustment Assistance $197,806 - 0
17.258 Workforce Innvation and Opportunity Act - Adult Program $7,700 - 0
84.408 Postsecondary Education Scholarships for Veteran's Dependents $6,501 Yes 0

Contacts

Name Title Type
LLSKS9FXDR63 Benjamin Shaw Auditee
3854288146 Douglas Hansen Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 – Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Western Governors University (WGU) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR), 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 WGU, it is not intended to, and does not, present the consolidated financial position, changes in net assets, or cash flows of WGU. WGU includes loans granted under the Direct Student Loans Program as expenditures of federal awards. Note 2 – Summary of Significant 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. Pass‐through entity identifying numbers are presented where available and when applicable. WGU elected not to use the 10% de minimis indirect cost rate. Note 3 – Federal Loans Disbursed WGU participated in the Federal Direct Student Loan Program. The dollar amounts are listed in the Schedule although WGU is not the recipient of the funds. Such programs are considered a component of the student financial assistance program cluster. Expenditures represent new loans processed for students during the year ended June 30, 2023. De Minimis Rate Used: N Rate Explanation: 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. Pass‐through entity identifying numbers are presented where available and when applicable. WGU elected not to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2023-001
In June 2023, during an internal quality assurance review, WGU identified a population of students that had the comment code 282 – Total and Permanent Disability (TPD). Students with a TPD code have had prior loans discharged due to total and permanent disability and must be reviewed before they are eligible for additional Title IV funds. As a result of not reconfiguring WGU’s system after changes were made by the U.S. Department of Education ( DOE) in how certain codes are reported to participating universities, WGU’s system did not properly identify students with the TPD code and, therefore, WGU did not initially obtain additional documentation from these students, as required, before disbursing additional Title IV funds to these students.
Finding 2023-001
In June 2023, during an internal quality assurance review, WGU identified a population of students that had the comment code 282 – Total and Permanent Disability (TPD). Students with a TPD code have had prior loans discharged due to total and permanent disability and must be reviewed before they are eligible for additional Title IV funds. As a result of not reconfiguring WGU’s system after changes were made by the U.S. Department of Education ( DOE) in how certain codes are reported to participating universities, WGU’s system did not properly identify students with the TPD code and, therefore, WGU did not initially obtain additional documentation from these students, as required, before disbursing additional Title IV funds to these students.