Finding 1174275 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-19
Audit: 388016
Organization: Western Oregon University (OR)
Auditor: EIDE BAILLY LLP

AI Summary

  • Core Issue: The university incorrectly awarded financial aid to students, leading to under and over awards of Pell grants and federal direct loans.
  • Impacted Requirements: Compliance with 34 CFR 690.63 and 685.200 regarding accurate calculations of financial aid based on eligibility criteria.
  • Recommended Follow-Up: Implement a control process to ensure accurate Pell indicators are flagged for each financial aid applicant to guarantee proper award amounts.

Finding Text

U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Compliance Requirement: Eligibility Type of Finding: Material Weakness in Internal Control over Compliance and Non-Compliance Criteria: Under 34 CFR 690.63 and 685.200, institutions must calculate Pell grant and federal direct loan awards based on the student’s eligible enrollment status, cost of attendance, expected family contribution (EFC) or student aid index (SAI), satisfactory academic progress, and other Title IV eligibility requirements. Institutions are required to ensure award amounts are accurate and supported by the documentation in the student’s file. Condition: During our testing of 60 students, we found two students who were not awarded the correct amount of Pell, one student who was not awarded the correct amount of federal direct loans, and two students who received subsidized direct loans however did not meet the requirements to receive the need based aid. Cause: The process for awarding financial aid did not detect the incorrect awarding of Pell awards and federal direct loans. Effect: Two students were under awarded Pell for a total of $2,464, one student was over awarded federal direct loans of $4,871, and two students who were overawarded need based subsidized direct loans of $2,511. Questioned Costs: None reported. Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,351 total students receiving financial aid. Total Pell and direct loans tested were $179,310 and $164,361, respectively. Repeat Finding from Prior Year(s): No Recommendation: the University should have a control or process in place to ensure Pell indicators are properly flagged for each student requesting financial aid, and that students receive the full award for which they qualify. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Finding: 2025-001 Federal Agency Name: U.S. Department of Education Assistance Listing Number(s): 84.007, 84.033, 84.038, 84.063, and 84.268. Program Name: Student Financial Assistance Cluster Finding Summary: Under 34 CFR 690.63 and 685.200, institutions must calculate Pell grant and federal direct loan awards based on the student’s eligible enrollment status, cost of attendance, expected family contribution (EFC) or student aid index (SAI), satisfactory academic progress, and other Title IV eligibility requirements. Institutions are required to ensure award amounts are accurate and supported by the documentation in the students’ file. During testing of 60 students, it was found that two students who were not awarded the correct amount of Pell, one student who was not awarded the correct amount of federal direct loans, and two students who received subsidized direct loans however did not meet the requirements to receive the need-based aid. Responsible Individuals: Kella Helyer, Director of Financial Aid Corrective Action Plan: Management agrees with this finding. Banner reports have been modified to ensure that all students who are over gross need and over unmet need are captured in the report for the counseling team to review and update as needed. Anticipated Completion Date: February 16, 2026

Categories

Student Financial Aid

Other Findings in this Audit

  • 1174270 2025-001
    Material Weakness Repeat
  • 1174271 2025-001
    Material Weakness Repeat
  • 1174272 2025-001
    Material Weakness Repeat
  • 1174273 2025-001
    Material Weakness Repeat
  • 1174274 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $14.40M
84.063 FEDERAL PELL GRANT PROGRAM $8.55M
84.042 TRIO STUDENT SUPPORT SERVICES $744,267
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $631,323
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $537,048
84.160 TRAINING INTERPRETERS FOR INDIVIDUALS WHO ARE DEAF AND INDIVIDUALS WHO ARE DEAF-BLIND $528,886
84.031 HIGHER EDUCATION INSTITUTIONAL AID $432,863
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $420,359
84.033 FEDERAL WORK-STUDY PROGRAM $328,950
84.129 REHABILITATION LONG-TERM TRAINING $313,531
84.047 TRIO UPWARD BOUND $305,818
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $256,544
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $218,594
16.608 TRIBAL JUSTICE SYSTEMS $142,813
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $123,840
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $122,303
84.425 EDUCATION STABILIZATION FUND $120,246
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $94,756
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $81,125
84.325 SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $61,425
66.444 VOLUNTARY SCHOOL AND CHILD CARE LEAD TESTING AND REDUCTION GRANT PROGRAM (SDWA 1464(D)) $50,156
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $47,227
47.050 GEOSCIENCES $38,495
10.558 CHILD AND ADULT CARE FOOD PROGRAM $21,095
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $18,400
15.805 ASSISTANCE TO STATE WATER RESOURCES RESEARCH INSTITUTES $10,785
16.575 CRIME VICTIM ASSISTANCE $7,052
47.036 INTERGOVERNMENTAL SCIENCE AND TECHNOLOGY PROGRAMS $6,591
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $1,311
47.083 INTEGRATIVE ACTIVITIES $953
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $99