EIN: 430654876
UEI: MM9SZP6YM8E5
Audited by: Williams-Keepers LLC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 4, 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 September 4, 2026 (6 days from today).
What is a management decision? →FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
FAC accepted this audit on February 28, 2024 — management decision was due August 28, 2024.
FAC accepted this audit on March 1, 2023 — management decision was due September 1, 2023.
FAC accepted this audit on March 8, 2022 — management decision was due September 8, 2022.
Per the 2021 Compliance Supplement, the University is required to publicly post student and institutional reports for HEERF to their website on a quarterly basis. The University publicly posted the student reports for HEERF to their website on a quarterly basis; however, a key line item (the estimated total number of students at the institution that are eligible to receive HEERF funding) wasn?t included in the reports. Also, the University did not publicly post the institutional reports for HEERF to their website on a quarterly basis. Criteria: The 2021 Compliance Supplement requires that institutions publicly post the required reports to the institution?s website by the tenth day following the end of each calendar quarter, with the exception of the due date for Q1 2021, which was extended to June 30, 2021. Effect of Condition: Per the ?Statement of Condition? above, the University was not in compliance with all of the HEERF reporting requirements. Cause of Condition: The errors were due to a lack of clarity/uncertainty with the HEERF reporting requirements. Recommendation: We recommend that the University develop and implement procedures to ensure all of the key line items are included in the student reports and the institutional reports are publicly posted to their website on a quarterly basis. Management?s Response: Management agrees and has corrected the reports by including all of the key line items in the student reports and publicly posting the institutional reports to their website on a quarterly basis.
Show full finding ▾Hide full finding ▴U.S. Department of Education Finding 2021-001: Higher Education Emergency Relief Fund II (HEERF) Reporting (significant deficiency) Statement of Condition: Per the 2021 Compliance Supplement, the University is required to publicly post student and institutional reports for HEERF to their website on a quarterly basis. The University publicly posted the student reports for HEERF to their website on a quarterly basis; however, a key line item (the estimated total number of students at the institution that are eligible to receive HEERF funding) wasn?t included in the reports. Also, the University did not publicly post the institutional reports for HEERF to their website on a quarterly basis. Criteria: The 2021 Compliance Supplement requires that institutions publicly post the required reports to the institution?s website by the tenth day following the end of each calendar quarter, with the exception of the due date for Q1 2021, which was extended to June 30, 2021. Effect of Condition: Per the ?Statement of Condition? above, the University was not in compliance with all of the HEERF reporting requirements. Cause of Condition: The errors were due to a lack of clarity/uncertainty with the HEERF reporting requirements. Recommendation: We recommend that the University develop and implement procedures to ensure all of the key line items are included in the student reports and the institutional reports are publicly posted to their website on a quarterly basis. Management?s Response: Management agrees and has corrected the reports by including all of the key line items in the student reports and publicly posting the institutional reports to their website on a quarterly basis.
AUDIT FINDINGS 1.Finding Reference Number: 2021-001 Description of Finding: The University publicly posted the student reports for HEERF to their website on a quarterly basis; however, a key line item (the estimated total number of students at the institution that are eligible to receive HEERF funding) was not included in the reports. Also, the University did not publicly post the institutional reports for HEERF to their website on a quarterly basis. As a result, the University was not in compliance with all of the HEERF reporting requirements. Statement of Concurrence or Nonconcurrence: William Woods University agrees with the audit finding. Corrective Action: Management at William Woods University corrected the reports by publicly posting the required institutional reports for HEERF to the website and by posting all of the required information in the student reports for HEERF. The non-compliance with the HEERF reporting requirements was the result of a lack of clarity/uncertainty with the reporting requirements. Management at WWU has obtained clarification on the requirements and has implemented procedures to ensure that future reports are posted in a timely manner and are accurate. Name of Contact Person: Julie Houseworth, Chief Financial Officer (573) 592-4260 Projected Completion Date: The quarterly reports were corrected immediately upon notification of non-compliance. Compliance with quarterly reporting requirements is monitored on a quarterly basis to ensure reports are posted in a timely manner.
FAC accepted this audit on April 26, 2021 — management decision was due October 26, 2021.
FAC accepted this audit on March 23, 2020 — management decision was due September 23, 2020.
FAC accepted this audit on March 21, 2019 — management decision was due September 21, 2019.
FAC accepted this audit on March 1, 2018 — management decision was due September 1, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 8, 2017 — management decision was due August 8, 2017.
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