Special Tests and Provisions: - Student Financial Assistance Program Assistance Cluster, June 30, 2021 Award Year, U.S. Department of Education; - The University is required to refund any ineligible Title IV funds to the U.S. Department of Education within 45 days of the date of determination of a student?s withdrawal. During the year ended June 30, 2021 these refunds were completed late for certain students.
Return of Title IV procedures have been reviewed and systems audited to ensure compliance with the 45-day time limit. One system error was identified on 7/27/2021, and on 7/28/2021 a manual control process was implemented. On 9/21/2021, the system error was resolved with proper system controls in place.
Finding 2020-001 Finding: Reporting: - Trade Adjustments Assistance CFDA #17.245, June 30, 2020 Award Year, U.S. Department of Labor; and Vocational Rehabilitation Grants to States CFDA #84.126, U.S. Department of Education; - funds expended during the year ended June 30, 2020 were not included on the original draft of the Schedule of Expenditures of Federal Awards provided by the University to the auditor. Criteria: The University should ensure that the Schedule of Expenditures of Federal Awards includes all federal funds expended by the University during the period covered by that schedule, including federal funds received as pass-through awards. Condition: The initial Schedule of Expenditures of Federal Awards did not include Trade Adjustments Assistance and Vocational Rehabilitation Grants funding received by the University. Questioned Costs: None noted. Cause: The University failed to identify these pass-through funds as federal funds to be included on the Schedule of Expenditures of Federal Awards. Effect: The initial Schedule of Expenditures of Federal Awards provided to the auditor was incomplete. Recommendation: The University should review its policies and procedures and refine them, as needed, to ensure all federal funding is included on the Schedule of Expenditures of Federal Awards. View of Responsible Officials and Planned Corrective Actions: The University agrees with this finding and will implement controls to ensure the Schedule of Expenditures of Federal Awards is complete in future years. Auditee Contact Person(s) Responsible for Corrective Action: Patti Kohler, Director of Financial Aid.
CORRECTIVE ACTION PLAN October 23, 2020 U.S. Department of Education Western Governors University respectfully submits the following corrective action plan for the year ended June 30, 2020. Name and address of independent public accounting firm: Tanner LLC 36 South State Street, Suite 600 Salt Lake City, UT 84111-1400 Audit period: Year ended June 30, 2020 The finding from the June 30, 2020 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARD PROGRAM AUDIT Significant Deficiency - Finding 2020-001 ? Schedule of Expenditures of Federal Awards Recommendation: The University should review its policies and procedures and refine them, as needed, to ensure all federal funding is included on the Schedule of Expenditures of Federal Awards. Action taken: We agree with the finding and corrective actions were implemented September 2020. We have updated our procedures and internal controls to ensure all federal funding is included on the Schedule of Expenditures of Federal Awards. For questions regarding this plan, please call Patti Kohler at (385) 428-8080, who is responsible for this corrective action plan. David Grow Chief Operating Officer
Finding 2019-001 Finding: Student Eligibility ? Federal Direct Student Loans; CFDA #84.268; June 30, 2019 Award Year; U.S. Department of Education. Criteria or Specific Requirement: Loan entrance counseling must be completed prior to federal direct loans being disbursed to a student. Condition: Out of forty students selected for testing in the auditors? original sample, one student did not complete direct loan counseling. Questioned Costs: None. Cause: Loan entrance counseling requirement within WGU?s operating system was incorrectly waived. Effect: In total 13 students received federal direct loans prior to loan entrance counseling being completed. Recommendation: WGU should revise its procedures to ensure federal direct loans cannot be disbursed to students until loan entrance counseling is complete. View of Responsible Officials and Planned Corrective Actions: We agree with the finding, and corrective actions have been implemented. We have updated our procedures and internal controls to ensure loan entrance counseling is completed by students prior to the disbursement of federal direct loans. Anticipated Completion Date(s): Completed during the award year 2019-2020 Auditee Contact Person(s) Responsible for Correction Action: Patti Kohler, Director of Financial Aid
CORRECTIVE ACTION PLAN October 23, 2019 U.S. Department of Education Western Governors University respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Tanner LLC 36 South State Street Suite 600 Salt Lake City, UT 84111-1400 Audit period: Year ended June 30, 2019 The finding from the June 30, 2019 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF EDUCATION Significant Deficiency - Finding 2019-001 - Student Eligibility Recommendation: WGU should revise its procedures to ensure federal direct loans cannot be disbursed to students until the loan entrance counseling is complete. Action taken: We agree with the finding and corrective actions were implemented August 2019. We have updated our procedures and internal controls to ensure loan entrance counseling is completed by students prior to the disbursement of federal direct loans. If the U.S. Department of Education has questions regarding this plan, please call Patti Kohler at (385) 428-8080, who is responsible for this corrective action plan. David Grow Chief Financial Officer & Chief Operating Officer
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.