Western Oregon University Jodi Daugherty, CPA Kristin Diggs, CPA - PowerPoint PPT Presentation

Nov 24, 2022 •478 likes •588 views

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

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 Bailly • Scope of the Audit • Engagement Timeline • Financial Results • Schedule of Findings and Questioned Costs • Required Communication 1 www.eidebailly.com
Who is Eide Bailly 2 www.eidebailly.com
Who is Eide Bailly • Top 25 CPA Firm in the Nation • 29 offices in 13 states • Access to over 1,600 professionals 3 www.eidebailly.com
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 • Second year of GASB 68 and 71 • Implementation of GASB 72 4 www.eidebailly.com
Engagement Timeline • Planning Procedures • July 2016 • Partner and Manager on-site planning • July 2016 • Federal Revenue testing • Wrap up planning procedures • October 2016 • Year end fieldwork 5 www.eidebailly.com
Financial Results • Unmodified Audit Opinion • Management’s Discussion and Analysis • Statement of Net Position • Statement of Activities • Statement of Cash Flows • Significant Notes to the Financial Statements • Note 2 – Implementation of GASB 72 • Note 14 – PERS Disclosure • Note 18 – Change in Entity • Note 19 – Transfer of Operations 6 www.eidebailly.com
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 • Results of testing over Federal Programs 7 www.eidebailly.com
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 • Other Matters 8 www.eidebailly.com
Questions? 9 www.eidebailly.com

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