EIN: 042121659
UEI: HJNQME41NBU4
Audited by: Grant Thornton LLP
Cognizant agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 2, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 2, 2026 (33 days ago).
What is a management decision? →FAC accepted this audit on December 6, 2024 — management decision was due June 6, 2025.
FAC accepted this audit on March 15, 2024 — management decision was due September 15, 2024.
FAC accepted this audit on January 6, 2024 — management decision was due July 6, 2024.
Grantor: Federal Emergency Management Agency (FEMA) Award Name: FEMA Public Assistance Award Year: FY2022 Assistance Listing Number: 97.036 Condition During the 2023 Uniform Guidance audit, Management identified $6.7 million of funds from this program that were not appropriately recorded in the 2022 SEFA. On the 2022 SEFA, management did not record reimbursement requests approved by FEMA that were for expenditures incurred prior to during fiscal years 2020 and 2021. Criteria Per the Federal Emergency Management Agency’s (“FEMA”) Public Assistance Program, nonfederal entities must record expenditures on the Schedule of Expenditures of Federal Awards (SEFA) when (1) FEMA has approved the nonfederal entity’s project worksheet, and (2) the nonfederal entity has incurred the eligible expenditures. Cause The cause of this finding was due to insufficient review of the reporting requirements related to this program. Effect Federal funds related to program 97.036 of $6.7 million were incorrectly excluded from the 2022 SEFA. Had this been recorded correctly, this program would have been tested as a major program in 2022. As such, the 2022 SEFA was required to be revised, testing was performed over this program for 2022, and a material weakness over compliance was identified and included in the 2022 Report of Independent Auditors on Compliance for Each Major Program and on Internal Control Over Compliance Required by Uniform Guidance and the reporting package was re-submitted to the Federal Audit Clearinghouse. Questioned Costs There are no questioned costs associated with this finding. Recommendation Management should enhance the control in place to review reporting requirements related to program 97.036 to ensure expenditures are reported on the SEFA in the appropriate period. Management’s Views and Corrective Action Plan Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the summary schedule of status of prior audit findings.
Show full finding ▾Hide full finding ▴Grantor: Federal Emergency Management Agency (FEMA) Award Name: FEMA Public Assistance Award Year: FY2022 Assistance Listing Number: 97.036 Condition During the 2023 Uniform Guidance audit, Management identified $6.7 million of funds from this program that were not appropriately recorded in the 2022 SEFA. On the 2022 SEFA, management did not record reimbursement requests approved by FEMA that were for expenditures incurred prior to during fiscal years 2020 and 2021. Criteria Per the Federal Emergency Management Agency’s (“FEMA”) Public Assistance Program, nonfederal entities must record expenditures on the Schedule of Expenditures of Federal Awards (SEFA) when (1) FEMA has approved the nonfederal entity’s project worksheet, and (2) the nonfederal entity has incurred the eligible expenditures. Cause The cause of this finding was due to insufficient review of the reporting requirements related to this program. Effect Federal funds related to program 97.036 of $6.7 million were incorrectly excluded from the 2022 SEFA. Had this been recorded correctly, this program would have been tested as a major program in 2022. As such, the 2022 SEFA was required to be revised, testing was performed over this program for 2022, and a material weakness over compliance was identified and included in the 2022 Report of Independent Auditors on Compliance for Each Major Program and on Internal Control Over Compliance Required by Uniform Guidance and the reporting package was re-submitted to the Federal Audit Clearinghouse. Questioned Costs There are no questioned costs associated with this finding. Recommendation Management should enhance the control in place to review reporting requirements related to program 97.036 to ensure expenditures are reported on the SEFA in the appropriate period. Management’s Views and Corrective Action Plan Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the summary schedule of status of prior audit findings.
The University agrees with this finding. To mitigate future risk all FEMA funds received in FY24 or later will be recorded by our Sponsored Program Accounting team, consistent with all other federal awards. Additionally, beginning in FY24 management will implement a formal reconciliation process for all income recorded as “Other Income” and work directly with the University Office of Sponsored Programs to evaluate all uncommon income receipts.
FAC accepted this audit on March 8, 2023 — management decision was due September 8, 2023.
Grantor: Federal Emergency Management Agency (FEMA) Award Name: FEMA Public Assistance Award Year: FY2022 Assistance Listing Number: 97.036 Condition During the 2023 Uniform Guidance audit, Management identified $6.7 million of funds from this program that were not appropriately recorded in the 2022 SEFA. On the 2022 SEFA, management did not record reimbursement requests approved by FEMA that were for expenditures incurred prior to during fiscal years 2020 and 2021. Criteria Per the Federal Emergency Management Agency’s (“FEMA”) Public Assistance Program, nonfederal entities must record expenditures on the Schedule of Expenditures of Federal Awards (SEFA) when (1) FEMA has approved the nonfederal entity’s project worksheet, and (2) the nonfederal entity has incurred the eligible expenditures. Cause The cause of this finding was due to insufficient review of the reporting requirements related to this program. Effect Federal funds related to program 97.036 of $6.7 million were incorrectly excluded from the 2022 SEFA. Had this been recorded correctly, this program would have been tested as a major program in 2022. As such, the 2022 SEFA was required to be revised, testing was performed over this program for 2022, and a material weakness over compliance was identified and included in the 2022 Report of Independent Auditors on Compliance for Each Major Program and on Internal Control Over Compliance Required by Uniform Guidance and the reporting package was re-submitted to the Federal Audit Clearinghouse. Questioned Costs There are no questioned costs associated with this finding. Recommendation Management should enhance the control in place to review reporting requirements related to program 97.036 to ensure expenditures are reported on the SEFA in the appropriate period. Management’s Views and Corrective Action Plan Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the summary schedule of status of prior audit findings.
Show full finding ▾Hide full finding ▴Grantor: Federal Emergency Management Agency (FEMA) Award Name: FEMA Public Assistance Award Year: FY2022 Assistance Listing Number: 97.036 Condition During the 2023 Uniform Guidance audit, Management identified $6.7 million of funds from this program that were not appropriately recorded in the 2022 SEFA. On the 2022 SEFA, management did not record reimbursement requests approved by FEMA that were for expenditures incurred prior to during fiscal years 2020 and 2021. Criteria Per the Federal Emergency Management Agency’s (“FEMA”) Public Assistance Program, nonfederal entities must record expenditures on the Schedule of Expenditures of Federal Awards (SEFA) when (1) FEMA has approved the nonfederal entity’s project worksheet, and (2) the nonfederal entity has incurred the eligible expenditures. Cause The cause of this finding was due to insufficient review of the reporting requirements related to this program. Effect Federal funds related to program 97.036 of $6.7 million were incorrectly excluded from the 2022 SEFA. Had this been recorded correctly, this program would have been tested as a major program in 2022. As such, the 2022 SEFA was required to be revised, testing was performed over this program for 2022, and a material weakness over compliance was identified and included in the 2022 Report of Independent Auditors on Compliance for Each Major Program and on Internal Control Over Compliance Required by Uniform Guidance and the reporting package was re-submitted to the Federal Audit Clearinghouse. Questioned Costs There are no questioned costs associated with this finding. Recommendation Management should enhance the control in place to review reporting requirements related to program 97.036 to ensure expenditures are reported on the SEFA in the appropriate period. Management’s Views and Corrective Action Plan Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the summary schedule of status of prior audit findings.
The University agrees with this finding. To mitigate future risk all FEMA funds received in FY24 or later will be recorded by our Sponsored Program Accounting team, consistent with all other federal awards. Additionally, beginning in FY24 management will implement a formal reconciliation process for all income recorded as “Other Income” and work directly with the University Office of Sponsored Programs to evaluate all uncommon income receipts.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on July 12, 2021 — management decision was due January 12, 2022.
Cluster: Student Financial Assistance Grantor: Department of Education Award Name: Federal Pell Grant Program Award Year: FY2020 CFDA Numbers: 84.063 Criteria In accordance with the Federal Register Volume 84, Number 212, published November 1, 2019 (84 FR 58700), ?An institution must submit Pell Grant, Iraq and Afghanistan Service Grant, Direct Loan, and TEACH Grant disbursement records to COD, no later than 15 days after making the disbursement or becoming aware of the need to adjust a previously reported disbursement. In accordance with 34 CFR 668.164(a), title IV, HEA program funds are disbursed on the date that the institution: (a) Credits those funds to a student?s account in the institution?s general ledger or any subledger of the general ledger; or (b) pays those funds to a student directly. Title IV, HEA program funds are disbursed even if an institution uses its own funds in advance of receiving program funds from the Department.? Institutions must report all loan disbursements and submit required records to the Direct Loan Servicing System (DLSS) via the Common Origination and Disbursement (COD) Reporting system.. Condition We selected 25 disbursements for testing and identified 1 Pell award disbursement for $6,195 that was reported to the COD past the 15 day requirement. This disbursement was reported 40 days late during the fall semester. Cause Management failed to submit the records to the DLSS in a timely manner due to human error within the department. The process of submitting records to DLSS prior to October 2020 was highly manual in nature and required a higher level of staff involvement compared to the process effective in October 2020 as a result of a new software implementation. Effect The selected disbursement was not reported in a timely manner to the DLSS via the COD system. The University?s failure to submit disbursement records within the required timeframe may result in the Department of Education rejecting all or part of the reported disbursement and/or additional adverse actions in accordance with 34 CFR 668. Questioned cost None identified. Recommendation We recommend that the University provide adequate training to the individuals responsible for submitting data to the Department of Education through the COD system, emphasizing the importance of timely and accurate reporting. Views of Responsible Officials and Planned Corrective Action Plan See management?s views and corrective action plan.
Show full finding ▾Hide full finding ▴Cluster: Student Financial Assistance Grantor: Department of Education Award Name: Federal Pell Grant Program Award Year: FY2020 CFDA Numbers: 84.063 Criteria In accordance with the Federal Register Volume 84, Number 212, published November 1, 2019 (84 FR 58700), ?An institution must submit Pell Grant, Iraq and Afghanistan Service Grant, Direct Loan, and TEACH Grant disbursement records to COD, no later than 15 days after making the disbursement or becoming aware of the need to adjust a previously reported disbursement. In accordance with 34 CFR 668.164(a), title IV, HEA program funds are disbursed on the date that the institution: (a) Credits those funds to a student?s account in the institution?s general ledger or any subledger of the general ledger; or (b) pays those funds to a student directly. Title IV, HEA program funds are disbursed even if an institution uses its own funds in advance of receiving program funds from the Department.? Institutions must report all loan disbursements and submit required records to the Direct Loan Servicing System (DLSS) via the Common Origination and Disbursement (COD) Reporting system.. Condition We selected 25 disbursements for testing and identified 1 Pell award disbursement for $6,195 that was reported to the COD past the 15 day requirement. This disbursement was reported 40 days late during the fall semester. Cause Management failed to submit the records to the DLSS in a timely manner due to human error within the department. The process of submitting records to DLSS prior to October 2020 was highly manual in nature and required a higher level of staff involvement compared to the process effective in October 2020 as a result of a new software implementation. Effect The selected disbursement was not reported in a timely manner to the DLSS via the COD system. The University?s failure to submit disbursement records within the required timeframe may result in the Department of Education rejecting all or part of the reported disbursement and/or additional adverse actions in accordance with 34 CFR 668. Questioned cost None identified. Recommendation We recommend that the University provide adequate training to the individuals responsible for submitting data to the Department of Education through the COD system, emphasizing the importance of timely and accurate reporting. Views of Responsible Officials and Planned Corrective Action Plan See management?s views and corrective action plan.
The University acknowledges that notification to the DLSS via the COD system was delayed when disbursing certain awards. The University made policy and procedure changes effective in October 2020 to ensure that reporting to COD is an integrated part of the disbursement process by using new financial aid software and providing additional training to staff. The University Controller, Patrick Hitchcock, who can be reached at phitchcock@wpi.edu, is responsible for the implementation of this corrective action plan.
FAC accepted this audit on November 7, 2019 — management decision was due May 7, 2020.
FAC accepted this audit on January 23, 2019 — management decision was due July 23, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-001
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on December 8, 2016 — management decision was due June 8, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Massachusetts →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
