Audit 10932

FY End
2023-06-30
Total Expended
$4.30M
Findings
8
Programs
8
Organization: Montcalm Community College (MI)
Year: 2023 Accepted: 2024-01-11

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
8263 2023-001 Significant Deficiency - E
8264 2023-001 Significant Deficiency - E
8265 2023-001 Significant Deficiency - E
8266 2023-001 Significant Deficiency - E
584705 2023-001 Significant Deficiency - E
584706 2023-001 Significant Deficiency - E
584707 2023-001 Significant Deficiency - E
584708 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $2.01M Yes 1
84.268 Federal Direct Student Loans $1.01M Yes 1
84.425 Education Stabilization Fund $821,981 Yes 0
17.268 H-1b Job Training Grants $156,535 - 0
47.076 Education and Human Resources $93,903 - 0
84.007 Federal Supplemental Educational Opportunity Grants $91,534 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $89,762 - 0
84.033 Federal Work-Study Program $16,484 Yes 1

Contacts

Name Title Type
M59NYVPXLN86 Kire Wierda Auditee
9893281268 Paula Bedford, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Montcalm Community College (the “College”) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the net position, changes in net position, or cash flows of the College. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the College's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

2023-001 – Cost of Attendance Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A222049, P033A222049, P063P221644, and P268K231644. Criteria. The Compliance Supplement states that the College must determine each student's Cost of Attendance (COA) which is a factor of the amount of Pell Grant a student receives. Students must be awarded on the basis of a COA comprised of allowable costs assessed for all students carrying the same academic workload. COA must be prorated for students attending less than an academic year or less than full-time in a term-based program. Condition. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. Cause. This condition was caused by insufficient review of the COA data being used by the College. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. View of Responsible Officials. Management concurs with this finding and has prepared a Corrective Action Plan.
2023-001 – Cost of Attendance Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A222049, P033A222049, P063P221644, and P268K231644. Criteria. The Compliance Supplement states that the College must determine each student's Cost of Attendance (COA) which is a factor of the amount of Pell Grant a student receives. Students must be awarded on the basis of a COA comprised of allowable costs assessed for all students carrying the same academic workload. COA must be prorated for students attending less than an academic year or less than full-time in a term-based program. Condition. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. Cause. This condition was caused by insufficient review of the COA data being used by the College. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. View of Responsible Officials. Management concurs with this finding and has prepared a Corrective Action Plan.
2023-001 – Cost of Attendance Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A222049, P033A222049, P063P221644, and P268K231644. Criteria. The Compliance Supplement states that the College must determine each student's Cost of Attendance (COA) which is a factor of the amount of Pell Grant a student receives. Students must be awarded on the basis of a COA comprised of allowable costs assessed for all students carrying the same academic workload. COA must be prorated for students attending less than an academic year or less than full-time in a term-based program. Condition. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. Cause. This condition was caused by insufficient review of the COA data being used by the College. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. View of Responsible Officials. Management concurs with this finding and has prepared a Corrective Action Plan.
2023-001 – Cost of Attendance Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A222049, P033A222049, P063P221644, and P268K231644. Criteria. The Compliance Supplement states that the College must determine each student's Cost of Attendance (COA) which is a factor of the amount of Pell Grant a student receives. Students must be awarded on the basis of a COA comprised of allowable costs assessed for all students carrying the same academic workload. COA must be prorated for students attending less than an academic year or less than full-time in a term-based program. Condition. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. Cause. This condition was caused by insufficient review of the COA data being used by the College. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. View of Responsible Officials. Management concurs with this finding and has prepared a Corrective Action Plan.
2023-001 – Cost of Attendance Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A222049, P033A222049, P063P221644, and P268K231644. Criteria. The Compliance Supplement states that the College must determine each student's Cost of Attendance (COA) which is a factor of the amount of Pell Grant a student receives. Students must be awarded on the basis of a COA comprised of allowable costs assessed for all students carrying the same academic workload. COA must be prorated for students attending less than an academic year or less than full-time in a term-based program. Condition. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. Cause. This condition was caused by insufficient review of the COA data being used by the College. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. View of Responsible Officials. Management concurs with this finding and has prepared a Corrective Action Plan.
2023-001 – Cost of Attendance Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A222049, P033A222049, P063P221644, and P268K231644. Criteria. The Compliance Supplement states that the College must determine each student's Cost of Attendance (COA) which is a factor of the amount of Pell Grant a student receives. Students must be awarded on the basis of a COA comprised of allowable costs assessed for all students carrying the same academic workload. COA must be prorated for students attending less than an academic year or less than full-time in a term-based program. Condition. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. Cause. This condition was caused by insufficient review of the COA data being used by the College. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. View of Responsible Officials. Management concurs with this finding and has prepared a Corrective Action Plan.
2023-001 – Cost of Attendance Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A222049, P033A222049, P063P221644, and P268K231644. Criteria. The Compliance Supplement states that the College must determine each student's Cost of Attendance (COA) which is a factor of the amount of Pell Grant a student receives. Students must be awarded on the basis of a COA comprised of allowable costs assessed for all students carrying the same academic workload. COA must be prorated for students attending less than an academic year or less than full-time in a term-based program. Condition. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. Cause. This condition was caused by insufficient review of the COA data being used by the College. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. View of Responsible Officials. Management concurs with this finding and has prepared a Corrective Action Plan.
2023-001 – Cost of Attendance Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A222049, P033A222049, P063P221644, and P268K231644. Criteria. The Compliance Supplement states that the College must determine each student's Cost of Attendance (COA) which is a factor of the amount of Pell Grant a student receives. Students must be awarded on the basis of a COA comprised of allowable costs assessed for all students carrying the same academic workload. COA must be prorated for students attending less than an academic year or less than full-time in a term-based program. Condition. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. Cause. This condition was caused by insufficient review of the COA data being used by the College. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. View of Responsible Officials. Management concurs with this finding and has prepared a Corrective Action Plan.