western oregon university
play

Western Oregon University Kristin Diggs, CPA Senior Manager Eide - PowerPoint PPT Presentation

Aug 17, 2023 •135 likes •216 views

Western Oregon University Kristin Diggs, CPA Senior Manager Eide Bailly LLP 208-424-3542 kdiggs@eidebailly.com www.eidebailly.com Scope of the Audit Risk based audit approach Walk-throughs over key areas Fraud discussions with

  1. Western Oregon University Kristin Diggs, CPA Senior Manager Eide Bailly LLP 208-424-3542 kdiggs@eidebailly.com www.eidebailly.com

  2. Scope of the Audit • Risk based audit approach • Walk-throughs over key areas • Fraud discussions with various levels at WOU • Focused efforts on areas identified as risky • Student Financial Aid • Federal Grants • Student Receivables/Student Revenue • Third year of GASB 68 and 71 1 www.eidebailly.com

  3. Engagement Timeline • Planning Procedures • May 2017 • Planning Procedures • Federal Revenue testing • October 2017 • Wrap up of any remaining planning procedures • Year end fieldwork • November 2017 • Issuance of Financial Statements • Issuance of Compliance Report 2 www.eidebailly.com

  4. Financial Results • Unmodified Audit Opinion • Management’s Discussion and Analysis • Statement of Net Position • Statement of Revenues, Expenses, and Changes in Net Position • Statement of Cash Flows • Significant Notes to the Financial Statements • Note 13 – PERS Disclosure • Note 18 – Change in Entity 3 www.eidebailly.com

  5. Federal Awards Reports in Accordance with the Uniform Guidance • Independent Auditor’s Report on Internal Control • Independent Auditor’s Report on Compliance • Schedule of Findings and Questioned Costs • Federal Programs tested • Student Financial Aid Cluster • Supporting Effective Instruction State Grant • Results of testing over Federal Programs 4 www.eidebailly.com

  6. Required Communications • AU-C 260 / Those Charged with Governance Letter • Significant Audit Findings • Qualitative Aspects of Accounting Practices • Accounting Estimates • Difficulties Encountered in Performing the Audit • Corrected and Uncorrected Misstatements • Disagreements with Management • Management Representations • Management Consultations with Other Independent Accountants • Other Audit Findings or Issues 5 www.eidebailly.com

  7. Questions? 6 www.eidebailly.com

Recommend

Oregon Dept. of Forestry Streamside Protections Reviews: Western Oregon and Siskiyou Network of

Oregon Dept. of Forestry Streamside Protections Reviews: Western Oregon and Siskiyou Network of

Oregon Dept. of Forestry Streamside Protections Reviews: Western Oregon and Siskiyou Network of Oregon Watershed Councils Webinar, 6 December 2018 Adam Coble Monitoring Specialist, ODF/Private Forests Ariel Cowan Monitoring Specialist,

403 views • 25 slides
Western Oregon State Forests HCP Update Meeting Open to the Public October 15, 2019 Portland

Western Oregon State Forests HCP Update Meeting Open to the Public October 15, 2019 Portland

Western Oregon State Forests HCP Update Meeting Open to the Public October 15, 2019 Portland State University, Portland, OR 1. Welcome and Agenda Overview 2. Updates on the Western Oregon HCP 3. Review and Seek Input on the Conceptual

313 views • 27 slides
Western Oregon University Board of Trustees Finance and Administration Committee Meeting No.6 -

Western Oregon University Board of Trustees Finance and Administration Committee Meeting No.6 -

Western Oregon University Board of Trustees Finance and Administration Committee Meeting No.6 - January 6, 2017 Werner University Center, Calapooia Room 9:00 AM 1:00PM Student Success And Completion Allocation Model Phase-in Undergraduate

324 views • 11 slides
Overview Background Medicaid in Oregon Western Region data Pilot project

Overview Background Medicaid in Oregon Western Region data Pilot project

11/22/2013 Risk 362 + Tube Feeding = Fiscal Responsibility Oregon WIC L ocal A gency W IC N utritionists November 26, 2013 Cheryl Alto & Vernita Reyna Overview Background Medicaid in Oregon Western Region data Pilot

359 views • 8 slides
ASWOU Associated Students of Western Oregon University Presentation Outline Services ASWOU

ASWOU Associated Students of Western Oregon University Presentation Outline Services ASWOU

ASWOU Associated Students of Western Oregon University Presentation Outline Services ASWOU Provides Structure of ASWOU Budget Details Base Budget & Index Overview New Executive Cabinet Position Cuts Enhancement

729 views • 21 slides
Oregon H High gher Educati tion i in a a Western rn C Con ontext: D Data, a, Tren

Oregon H High gher Educati tion i in a a Western rn C Con ontext: D Data, a, Tren

Western Interstate Commission For Higher Education Oregon H High gher Educati tion i in a a Western rn C Con ontext: D Data, a, Tren ends, a and S nd Strateg egies es Oregon Higher Education Coordinating Commission August 9,

610 views • 47 slides
Creating an Event in ASTRA Sarah Lockwood Facilities Scheduling Manager Western Oregon

Creating an Event in ASTRA Sarah Lockwood Facilities Scheduling Manager Western Oregon

Creating an Event in ASTRA Sarah Lockwood Facilities Scheduling Manager Western Oregon University Important things to note: Events need to be requested between 4 180 days of the event date Weekly department meetings can be scheduled

497 views • 13 slides
Invasive Indo-Pacific lionfish in the Western Atlantic Stephanie Green David H. Smith

Invasive Indo-Pacific lionfish in the Western Atlantic Stephanie Green David H. Smith

Invasive Indo-Pacific lionfish in the Western Atlantic Stephanie Green David H. Smith Conservation Research Fellow Oregon State University Collaborators and funders Lad Akins, Reef Environmental Education Foundation Mark Hixon, Oregon State

819 views • 63 slides
Western Planning Regions Coordination Meeting Portland, Oregon February 26, 2015 Welcome &

Western Planning Regions Coordination Meeting Portland, Oregon February 26, 2015 Welcome &

Western Planning Regions Coordination Meeting Portland, Oregon February 26, 2015 Welcome & Introductions Sharon Helms, NTTG Program Manager Agenda for Today Status of Interregional Order No. 1000 compliance Summaries of each

1.55k views • 128 slides
Assessing the Impacts of Mob Grazing in Southern Oregon Funded by a grant from the Western

Assessing the Impacts of Mob Grazing in Southern Oregon Funded by a grant from the Western

Assessing the Impacts of Mob Grazing in Southern Oregon Funded by a grant from the Western Sustainable Agriculture Research and Education Program What is Mob Grazing? Ultra-High Density, Short Duration Grazing Generally measured in

686 views • 31 slides
Western Oregon University Jodi Daugherty, CPA Kristin Diggs, CPA Partner Senior Manager Eide

Western Oregon University Jodi Daugherty, CPA Kristin Diggs, CPA Partner Senior Manager Eide

Western Oregon University Jodi Daugherty, CPA Kristin Diggs, CPA Partner Senior Manager Eide Bailly LLP Eide Bailly LLP 208-424-3512 208-424-3542 jdaugherty@eidebailly.com kdiggs@eidebailly.com www.eidebailly.com Agenda Who is Eide

588 views • 10 slides
Western Planning Regions (WPR) Interregional Coordination Meeting Portland, Oregon February 23,

Western Planning Regions (WPR) Interregional Coordination Meeting Portland, Oregon February 23,

Western Planning Regions (WPR) Interregional Coordination Meeting Portland, Oregon February 23, 2017 Introductions & Meeting Logistics Patrick Damiano Paul Didsayabutra ColumbiaGrid Agenda for Today Meeting objectives & finalize

2.1k views • 192 slides
Western Oregon State Forests HCP Meeting Begins at 1 p.m. June 12, 2019 Broadway Commons,

Western Oregon State Forests HCP Meeting Begins at 1 p.m. June 12, 2019 Broadway Commons,

Western Oregon State Forests HCP Meeting Begins at 1 p.m. June 12, 2019 Broadway Commons, Salem, OR 1. Welcome and Introductions 2. Update on HCP Process 3. Overview of HCP Mission, Vision, Goals 4. Stakeholder Engagement and

438 views • 42 slides
Characteristics at Urban, Suburban, and Dedicated Path Intersections in Oregon 2013 ITE Western

Characteristics at Urban, Suburban, and Dedicated Path Intersections in Oregon 2013 ITE Western

A Comparison of Bicyclists' Performance Characteristics at Urban, Suburban, and Dedicated Path Intersections in Oregon 2013 ITE Western District Annual Meeting July 16, 2013 Presented by: Kirk Paulsen Graduate Research Assistant Research

522 views • 39 slides
The Case for a Tobacco-Free Campus: University of Oregon and Oregon State University: Creating a

The Case for a Tobacco-Free Campus: University of Oregon and Oregon State University: Creating a

The Case for a Tobacco-Free Campus: University of Oregon and Oregon State University: Creating a Healthier Campus and a Cleaner Environment Presenters Stacey Edwards Oregon State University Lisa Hoogesteger

484 views • 37 slides
Home visiting integration budget note adoption Martha Brooks Oregon State Director & Western

Home visiting integration budget note adoption Martha Brooks Oregon State Director & Western

Home visiting integration budget note adoption Martha Brooks Oregon State Director & Western States Regional Director Fight Crime Invest in Kids/Ready Nation Early Learning Council Member Best Beginnings Committee, Chair Nakeshia

226 views • 11 slides
Western Oregon State Forests HCP July 13, 2020 Use the webinar link to view and

Western Oregon State Forests HCP July 13, 2020 Use the webinar link to view and

Western Oregon State Forests HCP July 13, 2020 Use the webinar link to view and participate in the webinar. Use computer or phone for audio. Put yourself on mute when not speaking (phone & webinar platform) If you have a

501 views • 36 slides
Western Oregon State Forests HCP March 30, 2020 Use the webinar link to view and

Western Oregon State Forests HCP March 30, 2020 Use the webinar link to view and

Western Oregon State Forests HCP March 30, 2020 Use the webinar link to view and participate in the webinar. For best audio, call-in from your phone. Put yourself on mute when not speaking (phone & webinar platform) If you

605 views • 47 slides
in Oregon? Melodie Putnam, Director, Oregon State University Plant Clinic Corvallis, Oregon What

in Oregon? Melodie Putnam, Director, Oregon State University Plant Clinic Corvallis, Oregon What

Grapevine Trunk Diseases: What do We Know of Them in Oregon? Melodie Putnam, Director, Oregon State University Plant Clinic Corvallis, Oregon What are the diseases? What causes them? What are the symptoms? What do they mean for Oregon

715 views • 29 slides
Eastern Oregon Summit to Reduce Rx Abuse Eastern Oregon University, La Grande April 24, 2015

Eastern Oregon Summit to Reduce Rx Abuse Eastern Oregon University, La Grande April 24, 2015

Expanding Access to Agonist and Antagonist Therapies for Opioid Use Disorders Eastern Oregon Summit to Reduce Rx Abuse Eastern Oregon University, La Grande April 24, 2015 John McIlveen, Ph.D., LMHC Oregon Health Authority, Addictions and

358 views • 6 slides
Mt. Bachelor 2.8 km asl Oregon, USA Dan Jaffe Mt. Bachelor, Oregon, (MBO) 2.8 km asl The

Mt. Bachelor 2.8 km asl Oregon, USA Dan Jaffe Mt. Bachelor, Oregon, (MBO) 2.8 km asl The

Ozone, Aerosol and Carbon Gases at the Mt. Bachelor Observatory Dan Jaffe 1 , Arlyn Andrews 2 , Jon Kofler 2 1 University of Washington 2 NOAA-GMD Mt. Bachelor 2.8 km asl Oregon, USA Dan Jaffe Mt. Bachelor, Oregon, (MBO) 2.8 km asl The only

271 views • 16 slides
Oregon Interoperability Service (OIS) How the Oregon Dept. of Transportation, Oregon State Police

Oregon Interoperability Service (OIS) How the Oregon Dept. of Transportation, Oregon State Police

Oregon Interoperability Service (OIS) How the Oregon Dept. of Transportation, Oregon State Police and PSAPs share Computer Aided Dispatch (CAD) information Contents: Video Presentation History / Background / Future High Level

542 views • 11 slides
Earthquakes in Oregon: Past, Present & Future Earthquakes in OREGON: Are we ready for the

Earthquakes in Oregon: Past, Present & Future Earthquakes in OREGON: Are we ready for the

Earthquakes in Oregon: Past, Present & Future Earthquakes in OREGON: Are we ready for the Big One? Scott Burns Portland State University Department of Geology New Yorker Article: 7/20/15 The Really Big One by Kathryn Schulz

686 views • 64 slides
Medicaid Advisory Committee April 27 th , 2016 Oregon State Library Salem, Oregon Time Item

Medicaid Advisory Committee April 27 th , 2016 Oregon State Library Salem, Oregon Time Item

Medicaid Advisory Committee April 27 th , 2016 Oregon State Library Salem, Oregon Time Item Presenter 9:00 Opening Remarks Co-Chairs Beth Englander, 9:10 Oregon Health Plan (OHP) Oregon Law Center Oregon ONEligibilty Sarah Miller, OHA

822 views • 39 slides

More recommend