EIN: 591146751
UEI: HGLKXXBMCRF5
Audited by: THE WESLEY PEACHTREE GROUP, CPAS
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 5, 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 5, 2026 (1 day from today).
What is a management decision? →FAC accepted this audit on November 14, 2024 — management decision was due May 14, 2025.
Finding 2024-001 – U.S. Department of Education, Title III, Higher Education, Strengthening Historically Black Colleges and University Programs: Information on the federal program: Title III, FAL No. 84.031B, June 30, 2024 Criteria – Federal regulations governing Title III programs. Condition – Non-compliances were noted, as more fully described in the context below. Questioned Costs – N/A Context – During our testing of time and effort reporting, we noted some time and effort reports were incomplete and attached human resource transaction forms did not identify budget/percent allocation for grant funding. The University did subsequently provide corrected time and effort reports after the error was identified during the audit. Cause – Oversight by responsible employees. Effect – Unallowable cost could have been charged to the grant. Repeat Finding – No. Auditor's Recommendation – The University should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods.
Show full finding ▾Hide full finding ▴Finding 2024-001 – U.S. Department of Education, Title III, Higher Education, Strengthening Historically Black Colleges and University Programs: Information on the federal program: Title III, FAL No. 84.031B, June 30, 2024 Criteria – Federal regulations governing Title III programs. Condition – Non-compliances were noted, as more fully described in the context below. Questioned Costs – N/A Context – During our testing of time and effort reporting, we noted some time and effort reports were incomplete and attached human resource transaction forms did not identify budget/percent allocation for grant funding. The University did subsequently provide corrected time and effort reports after the error was identified during the audit. Cause – Oversight by responsible employees. Effect – Unallowable cost could have been charged to the grant. Repeat Finding – No. Auditor's Recommendation – The University should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods.
Finding 2024-001 – U.S. Department of Education, Title III, Higher Education, Strengthening Historically Black Colleges and University Programs: During our testing of time and effort reporting, we noted some time and effort reports were incomplete and attached human resource transaction forms did not identify budget/percent allocation for grant funding. The University did subsequently provide corrected time and effort reports after the error was identified during the audit. Auditor's Recommendation – The University should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. Corrective Action – We concur with the auditor’s finding regarding the completion of our time and effort forms. The time and effort forms were corrected in a timely manner. All time and effort forms are due to the principal investigator by the third day of the subsequent month. We have since developed time and effort instructions and have distributed the instructions to the managers/supervisors of grants funded faculty and staff. Additionally, time and effort instructions will be included in our Human Resource orientations and as well as be distributed during our Faculty and Staff Institute.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
Finding 2023-001 - U.S. Department of Education (USO), Title IV Student Financial Aid Programs: 1. Seven (7) out of 25 students had credit balances created by Title IV funds that were not refunded to the student or a Title IV program within the allotted 14 days. All seven (7) students were later refunded shortly after the allotted 14 days. 2. Two (2) students were not paid Federal Work-study funds according to the total hours worked and the correct amount paid per hour. Questioned costs were $490. The two (2) students were subsequently paid the correct amounts. Effect- The University's participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding - No. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Views of Responsible Officials - We concur with the auditor's finding. EWU's student subsidiary ledger has been fully converted into our newly purchased global ERP system, Colleague, for fiscal year 2024. In the past, there were several manual processes amongst various departments to ensure the disbursement of student refunds. Our new system integrates all the student financial information allowing us to streamline our process for more efficiency. This process digitizes our student refund disbursements allowing for students to receive eRefunds. In addition, the new system allows for the Office of Student Accounts to exercise full oversight of the student refund process. Subsequently, our new system greatly enhances the University's ability to provide more timely disbursements of student refunds. In addition to the newly adopted student refund process, the business office has since updated the Business and Finance organizational structure to provide an additional oversight over payroll disbursement to ensure students are receiving timely and accurate disbursements from the Federal work-study program. The business office reconciles with the financial aid department monthly on all financial aid awards. Information on the federal program Federal Direct Student Loans, CFDA No. 84. 268, June 30, 2023; Federal Pell Grant Program, CFDA No. 84.063, June 30, 2023; Federal Supplemental Educational Opportunity Grant, CFDA No. 84.007, June 30, 2023; Federal Work-Study Program, CFDA No. 84.033, June 30, 2023. Criteria - Federal regulations governing Title IV programs. Condition - Instances of noncompliance were noted, as more fully described in the context below. Questioned Costs - $490.00 Context- We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: Cause - Oversight by responsible employees of properly monitoring required elements.
Show full finding ▾Hide full finding ▴Finding 2023-001 - U.S. Department of Education (USO), Title IV Student Financial Aid Programs: 1. Seven (7) out of 25 students had credit balances created by Title IV funds that were not refunded to the student or a Title IV program within the allotted 14 days. All seven (7) students were later refunded shortly after the allotted 14 days. 2. Two (2) students were not paid Federal Work-study funds according to the total hours worked and the correct amount paid per hour. Questioned costs were $490. The two (2) students were subsequently paid the correct amounts. Effect- The University's participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding - No. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Views of Responsible Officials - We concur with the auditor's finding. EWU's student subsidiary ledger has been fully converted into our newly purchased global ERP system, Colleague, for fiscal year 2024. In the past, there were several manual processes amongst various departments to ensure the disbursement of student refunds. Our new system integrates all the student financial information allowing us to streamline our process for more efficiency. This process digitizes our student refund disbursements allowing for students to receive eRefunds. In addition, the new system allows for the Office of Student Accounts to exercise full oversight of the student refund process. Subsequently, our new system greatly enhances the University's ability to provide more timely disbursements of student refunds. In addition to the newly adopted student refund process, the business office has since updated the Business and Finance organizational structure to provide an additional oversight over payroll disbursement to ensure students are receiving timely and accurate disbursements from the Federal work-study program. The business office reconciles with the financial aid department monthly on all financial aid awards. Information on the federal program Federal Direct Student Loans, CFDA No. 84. 268, June 30, 2023; Federal Pell Grant Program, CFDA No. 84.063, June 30, 2023; Federal Supplemental Educational Opportunity Grant, CFDA No. 84.007, June 30, 2023; Federal Work-Study Program, CFDA No. 84.033, June 30, 2023. Criteria - Federal regulations governing Title IV programs. Condition - Instances of noncompliance were noted, as more fully described in the context below. Questioned Costs - $490.00 Context- We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: Cause - Oversight by responsible employees of properly monitoring required elements.
Finding 2023-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a) Seven (7) out of 25 students had credit balances created by Title IV funds that were not refunded to the student or a Title IV program within the allotted 14 days. All seven (7) students were later refunded shortly after the allotted 14 days. b) Two (2) students were not paid Federal Work-study funds according to the total hours worked and the correct amount paid per hour. Questioned costs were $490. The two (2) students were subsequently paid the correct amounts. Corrective Action – We concur with the auditor’s finding. EWU’s student subsidiary ledger has been fully converted into our newly purchased global ERP system, Colleague, for fiscal year 2024. In the past, there were several manual processes amongst various departments to ensure the disbursement of student refunds. Our new system integrates all the student financial information allowing us to streamline our process for more efficiency. This process digitizes our student refund disbursements allowing for students to receive eRefunds. In addition, the new system allows for the Office of Student Accounts to exercise full oversight of the student refund process. Subsequently, our new system greatly enhances the University’s ability to provide more timely disbursements of student refunds. In addition to the newly adopted student refund process, the business office has since updated the Business and Finance organizational structure to provide an additional oversight over payroll disbursement to ensure students are receiving timely and accurate disbursements from the Federal work-study program. The business office reconciles with the financial aid department monthly on all financial aid awards.
FAC accepted this audit on March 12, 2023 — management decision was due September 12, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on December 7, 2020 — management decision was due June 7, 2021.
Finding 2020-001 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs): Information on the federal program: Federal Direct Student Loans, CFDA No. 84.268, June 30, 2020; Federal Pell Grant Program, CFDA No. 84.063, June 30, 2020; Federal Supplemental Educational Opportunity Grant, CFDA No. 84.007, June 30, 2020; Federal Work-Study Program, CFDA No. 84.033, June 30, 2020; Teacher Education Assistance for College and Higher Education CFDA No. 84.379 Criteria - Federal regulations governing Title IV programs. Condition - Non-compliances were noted, as more fully described in the context below. Questioned Costs - As provided below." Context - We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a) One (1) out of sixty (60) students tested was not properly verified. The College subsequently provided a document from the student with no questioned costs remaining. b) One (1) out of 60 students tested was missing an official high school transcript. The missing element was subsequently resolved with no questioned costs remaining. Effect- The College's participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding - No" Auditor's Recommendation - The College should implement corrective action to ensure that the above findings are resolved and does not recur in future periods. Views of Responsible Officials - The College concurs with the findings. With new sta ff on board, implementing new procedures has begun, along with additional checks and balances will resolve these findings in the future.
Show full finding ▾Hide full finding ▴Finding 2020-001 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs): Information on the federal program: Federal Direct Student Loans, CFDA No. 84.268, June 30, 2020; Federal Pell Grant Program, CFDA No. 84.063, June 30, 2020; Federal Supplemental Educational Opportunity Grant, CFDA No. 84.007, June 30, 2020; Federal Work-Study Program, CFDA No. 84.033, June 30, 2020; Teacher Education Assistance for College and Higher Education CFDA No. 84.379 Criteria - Federal regulations governing Title IV programs. Condition - Non-compliances were noted, as more fully described in the context below. Questioned Costs - As provided below." Context - We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a) One (1) out of sixty (60) students tested was not properly verified. The College subsequently provided a document from the student with no questioned costs remaining. b) One (1) out of 60 students tested was missing an official high school transcript. The missing element was subsequently resolved with no questioned costs remaining. Effect- The College's participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding - No" Auditor's Recommendation - The College should implement corrective action to ensure that the above findings are resolved and does not recur in future periods. Views of Responsible Officials - The College concurs with the findings. With new sta ff on board, implementing new procedures has begun, along with additional checks and balances will resolve these findings in the future.
2020-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs: We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a) One (1) out of sixty (60) students tested was not properly verified. The College subsequently provided a document from the student with no questioned costs remaining. b) One (1) out of 60 students tested was missing an official high school transcript. The missing element was subsequently resolved with no questioned costs remaining. The College should implement corrective action to ensure that the above findings are resolved and does not recur in future periods. Corrective Action ?The College concurs with the findings. With new staff on board, implementing new procedures has begun, along with additional checks and balances will resolve these findings in the future. Mr. Randolph Mitchell, Vice President for Finance Adminstration & Business Innovation, is responsible for ensuring that this corrective action will be implemented not later than fiscal year end June 30, 2021. (See contact information below).
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
2019-001 Material Weaknesses Noted Regarding Internal Controls Over Financial Reporting:Information on Federal Program ? Title III, Title IV Cluster and TRIO ClusterCriteria ? Federal regulations require the College to maintain an adequate system of internal controls to protect governmental funds.Condition ? We noted material weaknesses in the College?s system of internal control as noted below.Questioned Cost ? N/AContext ? We noted the following material weaknesses related to the College?s internal control policies and procedures during fiscal year 2019.a) The College did not satisfy either of their debt payment obligations to the U.S. Department of Education for their mortgage loan, which were due November 2018 and May 2019, respectively. Per management, although there were two checks issued during the year neither were cashed due to the lender?s payment requirements changing to wire transfers only. The College subsequently paid the obligation in full. (material weakness).b) Numerous audit and post-closing accounting adjustments were required which indicates that routine reconciliations are needed. The College proposed seventy (70) journal entries after the trial balance was provided to our firm for auditing. In addition, eight (8) audit entries were proposed. Total post-closing accounting adjustments totaled $4,200,000. (material weak-ness).Cause ? Management oversight.Effect ? Lack of compliance with institutional policies and procedures and Federal regulations may lead to federal program liabilities.Repeat Finding ? NoAuditor?s Recommendation ? We strongly recommend the College improve internal controls and procedures over the management of governmental funds. The College should establish a process to ensure that changes to payment options required by a lender are followed to allow for timely submission of semi-annual principal and interest payments. Also, we recommend the College implement procedures to assist in improving its routine monthly closeout process allowing all entries to be recorded timely in the general ledger and minimize audit entries. The College should implement procedures allowing proper documentation to be provided prior to the distribution of funds and input measures to ensure oversight of this process.Views of Responsible Officials ? Management concurs with the finding. The College's controller resigned December 2018. The College was able to hire a controller and accountant in May and June 2019, respectively, which will significantly improve the monthly closeout process.
Show full finding ▾Hide full finding ▴2019-001 Material Weaknesses Noted Regarding Internal Controls Over Financial Reporting:Information on Federal Program ? Title III, Title IV Cluster and TRIO ClusterCriteria ? Federal regulations require the College to maintain an adequate system of internal controls to protect governmental funds.Condition ? We noted material weaknesses in the College?s system of internal control as noted below.Questioned Cost ? N/AContext ? We noted the following material weaknesses related to the College?s internal control policies and procedures during fiscal year 2019.a) The College did not satisfy either of their debt payment obligations to the U.S. Department of Education for their mortgage loan, which were due November 2018 and May 2019, respectively. Per management, although there were two checks issued during the year neither were cashed due to the lender?s payment requirements changing to wire transfers only. The College subsequently paid the obligation in full. (material weakness).b) Numerous audit and post-closing accounting adjustments were required which indicates that routine reconciliations are needed. The College proposed seventy (70) journal entries after the trial balance was provided to our firm for auditing. In addition, eight (8) audit entries were proposed. Total post-closing accounting adjustments totaled $4,200,000. (material weak-ness).Cause ? Management oversight.Effect ? Lack of compliance with institutional policies and procedures and Federal regulations may lead to federal program liabilities.Repeat Finding ? NoAuditor?s Recommendation ? We strongly recommend the College improve internal controls and procedures over the management of governmental funds. The College should establish a process to ensure that changes to payment options required by a lender are followed to allow for timely submission of semi-annual principal and interest payments. Also, we recommend the College implement procedures to assist in improving its routine monthly closeout process allowing all entries to be recorded timely in the general ledger and minimize audit entries. The College should implement procedures allowing proper documentation to be provided prior to the distribution of funds and input measures to ensure oversight of this process.Views of Responsible Officials ? Management concurs with the finding. The College's controller resigned December 2018. The College was able to hire a controller and accountant in May and June 2019, respectively, which will significantly improve the monthly closeout process.
Corrective Action ? Management concurs with the finding. The College's controller resigned December 2018. The College was able to hire a controller and accountant in May and June 2019, respectively, which will significantly improve the monthly closeout process.Mr. Randolph Mitchell, Vice President for Finance Adminsitration & Busienss Innovation, is responsible for ensuring that this corrective action will be implemented not later than fiscal year end June 30, 2020.
2019-002 ? U.S. Department of Education (USDE), Title III Programs (material weakness):Information on the federal program: Title III Programs, CFDA No. 84.031B, June 30, 2019Criteria ? Federal regulations governing Title III programs.Condition ? Non-compliance item noted regarding time and effort, as more fully described below.Questioned Costs ? As provided below.Context ? We observed the following condition in connection with our testing of the U.S. Department of Education, Title III Programs:The time and effort reporting was incomplete and inconsistently prepared. The percentage of effort was incomplete for six (6) of twelve reports tested. Two (2) of twelve time and effort reports were approved by the same employee that completed the form. Total questioned cost is $9,638. Six (6) of twelve time and effort reports indicated percentages approved for higher than what was actually charged to the program. Total questioned cost $4,550 undercharged. Overall, documentation must be in a format that sufficiently provides reasonable assurance that charges to federal grants/programs are accurate, allowable and properly allocated reflecting an employee?s total activity. The College subsequently corrected the reports per our inquiry.Cause ? Management oversight of properly monitoring time and effort reporting.Effect ? The College?s participation in the Title III program could be subject to USDE sanctions as applicable.Repeat Finding ? NoAuditor?s Recommendation ? The College should implement corrective actions to ensure that the above finding is resolved and does not recur in future periods.Views of Responsible Officials ? Management concurs with the finding. There have been many changes and transitions over the past academic year. However, additional training will be implemented annually to ensure the proper handling of the time and effort reporting.
Show full finding ▾Hide full finding ▴2019-002 ? U.S. Department of Education (USDE), Title III Programs (material weakness):Information on the federal program: Title III Programs, CFDA No. 84.031B, June 30, 2019Criteria ? Federal regulations governing Title III programs.Condition ? Non-compliance item noted regarding time and effort, as more fully described below.Questioned Costs ? As provided below.Context ? We observed the following condition in connection with our testing of the U.S. Department of Education, Title III Programs:The time and effort reporting was incomplete and inconsistently prepared. The percentage of effort was incomplete for six (6) of twelve reports tested. Two (2) of twelve time and effort reports were approved by the same employee that completed the form. Total questioned cost is $9,638. Six (6) of twelve time and effort reports indicated percentages approved for higher than what was actually charged to the program. Total questioned cost $4,550 undercharged. Overall, documentation must be in a format that sufficiently provides reasonable assurance that charges to federal grants/programs are accurate, allowable and properly allocated reflecting an employee?s total activity. The College subsequently corrected the reports per our inquiry.Cause ? Management oversight of properly monitoring time and effort reporting.Effect ? The College?s participation in the Title III program could be subject to USDE sanctions as applicable.Repeat Finding ? NoAuditor?s Recommendation ? The College should implement corrective actions to ensure that the above finding is resolved and does not recur in future periods.Views of Responsible Officials ? Management concurs with the finding. There have been many changes and transitions over the past academic year. However, additional training will be implemented annually to ensure the proper handling of the time and effort reporting.
Corrective Action ? Management concurs with the finding. There have been many changes and transitions over the past academic year. However, additional training will be implemented annually to ensure the proper handling of the time and effort reporting. Mr. Randolph Mitchell, Vice President for Finance Adminsitration & Busienss Innovation, is responsible for ensuring that this corrective action will be implemented not later than fiscal year end June 30, 2020.
FAC accepted this audit on February 10, 2019 — management decision was due August 10, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 28, 2018 — management decision was due August 28, 2018.
FAC accepted this audit on March 16, 2017 — management decision was due September 16, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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