Finding 1161464 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-10-28
Audit: 371379
Organization: Warner Pacific University (OR)

AI Summary

  • Core Issue: The University failed to meet the community service requirement for the Federal Work Study allocation and did not obtain a waiver.
  • Impacted Requirements: Compliance with 34 CFR 675.18(g) mandates using at least 7% of the Federal Work Study funds for community service unless a waiver is granted.
  • Recommended Follow-Up: Implement procedures to ensure compliance with the community service requirement or secure a waiver from the Department of Education.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.033 – Federal Work Study Program Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2024 to May 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 675.18(g) require institutions to use at least seven percent of the sum of its initial and supplemental Federal Work Study allocation for an award year to compensate students employed in community service activities unless a waiver is obtained from the Department of Education. Condition: It was noted during audit testing that the University did not meet the community service requirement for its Federal Work Study allocation and was unable to obtain a waiver from the Department of Education releasing it from the requirement. Prior to the 2024-2025 award year, the University had received a waiver for this requirement. Questioned Costs: N/A Context: Prior to the 2024-2025 award year, the University had received a waiver for this requirement. Cause: Management did not receive a waiver from the Department of Education to waive this requirement. Effect: The Department of Education could reduce or eliminate the University’s Work Study award. Repeat Finding: No Auditor’s Recommendation: We recommend that the University establish procedures to ensure that at least 7% of Federal Work Study allocation is used for community service jobs, or successfully receive a waiver as had happened in previous years. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.

Corrective Action Plan

Student Financial Assistance Cluster – Assistance Listing No. 84.033 – Federal Work Study Program Recommendation: We recommend that the University establish procedures to ensure that at least 7% of Federal Work Study allocation is used for community service jobs, or successfully receive a waiver as had happened in previous years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Financial Aid will monitor the progress of establishing partnerships and FWS community service opportunities, as well as review usage of FWS funds in the community service sector. The Director of Financial Aid will provide status updates to, and seek guidance from, the Vice President of Enrollment and Student Success and Engagement at least two times per term to ensure that WPU is on target to reach the federal requirements around the FWS community service rules. At the end of each award year, the University will evaluate student satisfaction in the community service positions and adjust placements accordingly for the upcoming award year.

Categories

Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1161465 2025-002
    Material Weakness Repeat
  • 1161466 2025-002
    Material Weakness Repeat
  • 1161467 2025-002
    Material Weakness Repeat
  • 1161468 2025-002
    Material Weakness Repeat
  • 1161469 2025-002
    Material Weakness Repeat
  • 1161470 2025-002
    Material Weakness Repeat
  • 1161471 2025-003
    Material Weakness Repeat
  • 1161472 2025-003
    Material Weakness Repeat
  • 1161473 2025-003
    Material Weakness Repeat
  • 1161474 2025-003
    Material Weakness Repeat
  • 1161475 2025-003
    Material Weakness Repeat
  • 1161476 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $5.27M
84.063 FEDERAL PELL GRANT PROGRAM $1.74M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $940,092
84.033 FEDERAL WORK-STUDY PROGRAM $147,476
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $121,889
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $100,366
84.428 AUGUSTUS F. HAWKINS CENTERS OF EXCELLENCE—TEACHER PREPARATION AND DEVELOPMENT $27,872
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $13,202