Audit 10341

FY End
2023-06-30
Total Expended
$38.74M
Findings
8
Programs
24
Organization: Cuyahoga Community College (OH)
Year: 2023 Accepted: 2024-01-09

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
7932 2023-001 Material Weakness - N
7933 2023-001 Material Weakness - N
7934 2023-001 Material Weakness - N
7935 2023-001 Material Weakness - N
584374 2023-001 Material Weakness - N
584375 2023-001 Material Weakness - N
584376 2023-001 Material Weakness - N
584377 2023-001 Material Weakness - N

Contacts

Name Title Type
MPLTJBH6XCA4 David Kuntz Auditee
2169874790 Frank Eich Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: The College prepares the SEFA on the accrual basis. It includes both direct and pass-through awards. De Minimis Rate Used: N Rate Explanation: The College has a federally approve indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) reflects the expenditures of Cuyahoga Community College (the “College”) under programs financed by U.S. Government for the year ended June 30, 2023. The Schedule has been prepared using the accrual basis of accounting. For the purposes of the Schedule, federal awards include the following: • Direct federal awards • Pass-through funds received from non-federal organizations made under federally sponsored programs conducted by those organizations All programs are presented by federal agency. Pass-through programs are also presented by the entity through which the College received the federal award. Assistance Listing Numbers (ALN) and Pass-Through Numbers are presented for those programs for which such numbers are available.
Title: Note 2 – Indirect Costs Accounting Policies: The College prepares the SEFA on the accrual basis. It includes both direct and pass-through awards. De Minimis Rate Used: N Rate Explanation: The College has a federally approve indirect cost rate. The College has not elected to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance.
Title: Note 3 – Subrecipients Accounting Policies: The College prepares the SEFA on the accrual basis. It includes both direct and pass-through awards. De Minimis Rate Used: N Rate Explanation: The College has a federally approve indirect cost rate. The College passes certain federal awards received from the United States Department of Health and Human Services to other governments or not-for-profit agencies (subrecipients). As Note 1 describes, the College reports expenditures of federal awards to subrecipients on the accrual basis. As a pass-through entity, the College has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the awards’ performance goals.

Finding Details

Material Weakness and Material Noncompliance – Return of Title IV Funds Federal Program Information: Federal Pell Grant Program, ALN 84.063, Federal Supplemental Education Opportunity Grants, ALN 84.007, Federal Direct Student Loans, ALN 84.268 Criteria: Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education (ED) as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR 668.173(b)). Condition: The College did not return Title IV funds to the ED within the required time frame for certain students who required a return of funds. Context: Of the 29 withdrawn students tested for proper return of Title IV funds, the funds for 6 students requiring a return were not returned to ED by the College within the required time frame. Questioned Costs: None Cause and Effect: A manual process the College had in place to identify students with return to Title IV calculations was not properly followed to make sure calculations performed were processed and returned to ED within the required time frame. This led to returns of Title IV funds to ED being completed after the required time frame. Recommendation: We recommend that the College institute a process to ensure that all returns of Title IV aid are calculated and returned within the required time frame. Management’s Response: See corrective action plan.
Material Weakness and Material Noncompliance – Return of Title IV Funds Federal Program Information: Federal Pell Grant Program, ALN 84.063, Federal Supplemental Education Opportunity Grants, ALN 84.007, Federal Direct Student Loans, ALN 84.268 Criteria: Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education (ED) as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR 668.173(b)). Condition: The College did not return Title IV funds to the ED within the required time frame for certain students who required a return of funds. Context: Of the 29 withdrawn students tested for proper return of Title IV funds, the funds for 6 students requiring a return were not returned to ED by the College within the required time frame. Questioned Costs: None Cause and Effect: A manual process the College had in place to identify students with return to Title IV calculations was not properly followed to make sure calculations performed were processed and returned to ED within the required time frame. This led to returns of Title IV funds to ED being completed after the required time frame. Recommendation: We recommend that the College institute a process to ensure that all returns of Title IV aid are calculated and returned within the required time frame. Management’s Response: See corrective action plan.
Material Weakness and Material Noncompliance – Return of Title IV Funds Federal Program Information: Federal Pell Grant Program, ALN 84.063, Federal Supplemental Education Opportunity Grants, ALN 84.007, Federal Direct Student Loans, ALN 84.268 Criteria: Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education (ED) as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR 668.173(b)). Condition: The College did not return Title IV funds to the ED within the required time frame for certain students who required a return of funds. Context: Of the 29 withdrawn students tested for proper return of Title IV funds, the funds for 6 students requiring a return were not returned to ED by the College within the required time frame. Questioned Costs: None Cause and Effect: A manual process the College had in place to identify students with return to Title IV calculations was not properly followed to make sure calculations performed were processed and returned to ED within the required time frame. This led to returns of Title IV funds to ED being completed after the required time frame. Recommendation: We recommend that the College institute a process to ensure that all returns of Title IV aid are calculated and returned within the required time frame. Management’s Response: See corrective action plan.
Material Weakness and Material Noncompliance – Return of Title IV Funds Federal Program Information: Federal Pell Grant Program, ALN 84.063, Federal Supplemental Education Opportunity Grants, ALN 84.007, Federal Direct Student Loans, ALN 84.268 Criteria: Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education (ED) as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR 668.173(b)). Condition: The College did not return Title IV funds to the ED within the required time frame for certain students who required a return of funds. Context: Of the 29 withdrawn students tested for proper return of Title IV funds, the funds for 6 students requiring a return were not returned to ED by the College within the required time frame. Questioned Costs: None Cause and Effect: A manual process the College had in place to identify students with return to Title IV calculations was not properly followed to make sure calculations performed were processed and returned to ED within the required time frame. This led to returns of Title IV funds to ED being completed after the required time frame. Recommendation: We recommend that the College institute a process to ensure that all returns of Title IV aid are calculated and returned within the required time frame. Management’s Response: See corrective action plan.
Material Weakness and Material Noncompliance – Return of Title IV Funds Federal Program Information: Federal Pell Grant Program, ALN 84.063, Federal Supplemental Education Opportunity Grants, ALN 84.007, Federal Direct Student Loans, ALN 84.268 Criteria: Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education (ED) as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR 668.173(b)). Condition: The College did not return Title IV funds to the ED within the required time frame for certain students who required a return of funds. Context: Of the 29 withdrawn students tested for proper return of Title IV funds, the funds for 6 students requiring a return were not returned to ED by the College within the required time frame. Questioned Costs: None Cause and Effect: A manual process the College had in place to identify students with return to Title IV calculations was not properly followed to make sure calculations performed were processed and returned to ED within the required time frame. This led to returns of Title IV funds to ED being completed after the required time frame. Recommendation: We recommend that the College institute a process to ensure that all returns of Title IV aid are calculated and returned within the required time frame. Management’s Response: See corrective action plan.
Material Weakness and Material Noncompliance – Return of Title IV Funds Federal Program Information: Federal Pell Grant Program, ALN 84.063, Federal Supplemental Education Opportunity Grants, ALN 84.007, Federal Direct Student Loans, ALN 84.268 Criteria: Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education (ED) as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR 668.173(b)). Condition: The College did not return Title IV funds to the ED within the required time frame for certain students who required a return of funds. Context: Of the 29 withdrawn students tested for proper return of Title IV funds, the funds for 6 students requiring a return were not returned to ED by the College within the required time frame. Questioned Costs: None Cause and Effect: A manual process the College had in place to identify students with return to Title IV calculations was not properly followed to make sure calculations performed were processed and returned to ED within the required time frame. This led to returns of Title IV funds to ED being completed after the required time frame. Recommendation: We recommend that the College institute a process to ensure that all returns of Title IV aid are calculated and returned within the required time frame. Management’s Response: See corrective action plan.
Material Weakness and Material Noncompliance – Return of Title IV Funds Federal Program Information: Federal Pell Grant Program, ALN 84.063, Federal Supplemental Education Opportunity Grants, ALN 84.007, Federal Direct Student Loans, ALN 84.268 Criteria: Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education (ED) as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR 668.173(b)). Condition: The College did not return Title IV funds to the ED within the required time frame for certain students who required a return of funds. Context: Of the 29 withdrawn students tested for proper return of Title IV funds, the funds for 6 students requiring a return were not returned to ED by the College within the required time frame. Questioned Costs: None Cause and Effect: A manual process the College had in place to identify students with return to Title IV calculations was not properly followed to make sure calculations performed were processed and returned to ED within the required time frame. This led to returns of Title IV funds to ED being completed after the required time frame. Recommendation: We recommend that the College institute a process to ensure that all returns of Title IV aid are calculated and returned within the required time frame. Management’s Response: See corrective action plan.
Material Weakness and Material Noncompliance – Return of Title IV Funds Federal Program Information: Federal Pell Grant Program, ALN 84.063, Federal Supplemental Education Opportunity Grants, ALN 84.007, Federal Direct Student Loans, ALN 84.268 Criteria: Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education (ED) as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR 668.173(b)). Condition: The College did not return Title IV funds to the ED within the required time frame for certain students who required a return of funds. Context: Of the 29 withdrawn students tested for proper return of Title IV funds, the funds for 6 students requiring a return were not returned to ED by the College within the required time frame. Questioned Costs: None Cause and Effect: A manual process the College had in place to identify students with return to Title IV calculations was not properly followed to make sure calculations performed were processed and returned to ED within the required time frame. This led to returns of Title IV funds to ED being completed after the required time frame. Recommendation: We recommend that the College institute a process to ensure that all returns of Title IV aid are calculated and returned within the required time frame. Management’s Response: See corrective action plan.