Western Governors University

EIN: 474365018

UEI: LLSKS9FXDR63

Data as of August 24, 2026

Western Governors University3 audit years1 findings
3
Audit Years
1
Total Findings
0
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on December 11, 2023. 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 June 11, 2024 (806 days ago).

What is a management decision? →
2023-001
Eligibility
QUESTIONED COSTS

In June 2023, during an internal quality assurance review, WGU identified a population of students that had the comment code 282 – Total and Permanent Disability (TPD). Students with a TPD code have had prior loans discharged due to total and permanent disability and must be reviewed before they are eligible for additional Title IV funds. As a result of not reconfiguring WGU’s system after changes were made by the U.S. Department of Education ( DOE) in how certain codes are reported to participating universities, WGU’s system did not properly identify students with the TPD code and, therefore, WGU did not initially obtain additional documentation from these students, as required, before disbursing additional Title IV funds to these students.

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Full finding narrative

In June 2023, during an internal quality assurance review, WGU identified a population of students that had the comment code 282 – Total and Permanent Disability (TPD). Students with a TPD code have had prior loans discharged due to total and permanent disability and must be reviewed before they are eligible for additional Title IV funds. As a result of not reconfiguring WGU’s system after changes were made by the U.S. Department of Education ( DOE) in how certain codes are reported to participating universities, WGU’s system did not properly identify students with the TPD code and, therefore, WGU did not initially obtain additional documentation from these students, as required, before disbursing additional Title IV funds to these students.

Corrective Action Plan

WGU has implemented the appropriate identification of the TPD comment codes with our new aid year configuration and will continue this course of action whenever the new aid year FAFSA is released. The comment code numbering changed in 2024‐ 2025 from 2023‐2024. WGU will review and match the new 2024‐2025 codes with its corresponding 2023‐2024 codes to ensure our system is configured to identify ISIR records that are flagged by FSA requiring further action accordingly. Auditee Contact Person(s) Responsible for Corrective Action: Patti Kohler Vice President, Financial Aid.

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