Finding Text
Finding 2023-01:
Federal Agency: U.S. Department of Education (DOE)
Federal Program: Student Financial Assistance Cluster
Assistance Listing Number and Funding: 84.033, Federal Work Study (FWS)
Audit Findings: Significant Deficiency, Noncompliance
Criteria: FWS Federal Share Waiver expired (CARES Act Sec 3503) - The U.S. Department of Education
(DOE) waived the requirement that a participating institution of higher education provide a non-federal share
to match federal funds provided to the institution for the FWS and FSEOG programs for the 2019-2020 and
2020-2021 award years, but not the 2021-22 or 2022-23 award years.
Condition: For the 2022-23 award year, the University did not provide their non-federal share to match
federal funds provided to the University for the FWS program. As a result, the University improperly drew
down $90,184 of FWS federal funding.
Cause: The condition was caused by managements oversight of the DOE’s non-federal share waiver time
period which resulted in the University over drawing federal funds.
Effect: As a result of these matters, the University made additional draws of federal funds.
Questioned costs: $90,184
Context: As part of our SEFA testing procedures, we noted that the management-calculated non-federal
share of $90,184 of FWS was being covered by federal dollars when it should have been covered by the
University’s general fund.
Identification as a repeat finding, if applicable: This is not a repeat finding.
Recommendation: We recommend that management ensure individuals are aware of and checking for
DOE announcements and exemptions and ensuring the correct amount of FWS funding is being covered
by federal and non-federal dollars.
Views of responsible officials and planned corrective actions: Management acknowledges the finding.
See management’s corrective action plan attached to this audit report.