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

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 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
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
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
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
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
Questions? 6 www.eidebailly.com

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