Audit 12151

FY End
2023-06-30
Total Expended
$19.25M
Findings
8
Programs
19
Year: 2023 Accepted: 2024-01-18
Auditor: Kpm CPAS PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
8883 2023-001 Significant Deficiency - N
8884 2023-001 Significant Deficiency - N
8885 2023-001 Significant Deficiency - N
8886 2023-001 Significant Deficiency - N
585325 2023-001 Significant Deficiency - N
585326 2023-001 Significant Deficiency - N
585327 2023-001 Significant Deficiency - N
585328 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $6.66M Yes 1
84.268 Federal Direct Student Loans $2.23M Yes 1
84.042 Trio_student Support Services $1.13M Yes 0
84.047 Trio_upward Bound $889,396 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $691,884 - 0
84.044 Trio_talent Search $530,472 Yes 0
84.149 Migrant Education_college Assistance Migrant Program $408,604 - 0
84.031 Higher Education_institutional Aid $361,206 - 0
84.066 Trio_educational Opportunity Centers $264,851 Yes 0
84.141 Migrant Education_high School Equivalency Program $206,791 - 0
84.033 Federal Work-Study Program $138,716 Yes 1
84.002 Adult Education - Basic Grants to States $136,742 - 0
84.007 Federal Supplemental Educational Opportunity Grants $125,000 Yes 1
47.076 Stem Education $100,548 - 0
10.559 Summer Food Service Program for Children $34,173 - 0
17.268 H-1b Job Training Grants $13,053 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $10,310 - 0
17.285 Registered Apprenticeship $9,500 - 0
84.425 Education Stabilization Fund $4,540 Yes 0

Contacts

Name Title Type
GYVVL4GT18L3 Joseph Brenner Auditee
4174555642 Matt Wallace Auditor
No contacts on file

Notes to SEFA

Title: 3. LOAN PROGRAMS Accounting Policies: 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Crowder 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 the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Crowder College, it is not intended to and does not present the financial position, changes in net position, or cash flows of Crowder College. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 1) Expenditures reported in the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the College’s basic financial statements. 2) Pass-through entity identifying numbers are presented where available. 3) The College elected not to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The College elected not to use the 10% de minimis indirect cost rate. The College participates in the Federal Direct Student Loan Program, which provides federal loans directly to the students rather than through private lending institutions. The College is responsible only for the origination of the loan (e.g., determining student eligibility and disbursing loan proceeds to the borrower). The Direct Loan Servicer is then responsible for the overall servicing and collection of the loan. Accordingly, these loans are not included in the College’s financial statements. The amount reported on the Schedule of Expenditures of Federal Awards for the loan program represents the total value of the loans awarded and paid to the College’s student during the year ended June 30, 2023.

Finding Details

Criteria: The College is required to timely and accurately update changes in student enrollment information for periods during which the College was required and comply with enrollment reporting requirements in accordance with 34 CFR 690.83 and 34 CFR 685.309. Enrollment information must be reported within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that enrollment status information was not provided within the required timeframe for all students. Context: A sample of 40 students revealed that enrollment status was not reported within the required timeframe for one student and one additional student did not have a record in Department of Education’s system. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause:  The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the Department of Education. Questioned Costs: At most, questioned costs would be interest accrued on the outstanding amounts of direct student loans which are insignificant, therefore there are no questioned costs. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. Response: The College will be taking extra measures to periodically review enrollment batches that are sent to the Clearinghouse, ensuring that they are being updated into NSLDS alongside any error reports that may be coming back from the Clearinghouse.  This will help prevent any unknown or missed student enrollment report from the Clearinghouse to NSLDS
Criteria: The College is required to timely and accurately update changes in student enrollment information for periods during which the College was required and comply with enrollment reporting requirements in accordance with 34 CFR 690.83 and 34 CFR 685.309. Enrollment information must be reported within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that enrollment status information was not provided within the required timeframe for all students. Context: A sample of 40 students revealed that enrollment status was not reported within the required timeframe for one student and one additional student did not have a record in Department of Education’s system. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause:  The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the Department of Education. Questioned Costs: At most, questioned costs would be interest accrued on the outstanding amounts of direct student loans which are insignificant, therefore there are no questioned costs. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. Response: The College will be taking extra measures to periodically review enrollment batches that are sent to the Clearinghouse, ensuring that they are being updated into NSLDS alongside any error reports that may be coming back from the Clearinghouse.  This will help prevent any unknown or missed student enrollment report from the Clearinghouse to NSLDS
Criteria: The College is required to timely and accurately update changes in student enrollment information for periods during which the College was required and comply with enrollment reporting requirements in accordance with 34 CFR 690.83 and 34 CFR 685.309. Enrollment information must be reported within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that enrollment status information was not provided within the required timeframe for all students. Context: A sample of 40 students revealed that enrollment status was not reported within the required timeframe for one student and one additional student did not have a record in Department of Education’s system. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause:  The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the Department of Education. Questioned Costs: At most, questioned costs would be interest accrued on the outstanding amounts of direct student loans which are insignificant, therefore there are no questioned costs. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. Response: The College will be taking extra measures to periodically review enrollment batches that are sent to the Clearinghouse, ensuring that they are being updated into NSLDS alongside any error reports that may be coming back from the Clearinghouse.  This will help prevent any unknown or missed student enrollment report from the Clearinghouse to NSLDS
Criteria: The College is required to timely and accurately update changes in student enrollment information for periods during which the College was required and comply with enrollment reporting requirements in accordance with 34 CFR 690.83 and 34 CFR 685.309. Enrollment information must be reported within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that enrollment status information was not provided within the required timeframe for all students. Context: A sample of 40 students revealed that enrollment status was not reported within the required timeframe for one student and one additional student did not have a record in Department of Education’s system. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause:  The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the Department of Education. Questioned Costs: At most, questioned costs would be interest accrued on the outstanding amounts of direct student loans which are insignificant, therefore there are no questioned costs. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. Response: The College will be taking extra measures to periodically review enrollment batches that are sent to the Clearinghouse, ensuring that they are being updated into NSLDS alongside any error reports that may be coming back from the Clearinghouse.  This will help prevent any unknown or missed student enrollment report from the Clearinghouse to NSLDS
Criteria: The College is required to timely and accurately update changes in student enrollment information for periods during which the College was required and comply with enrollment reporting requirements in accordance with 34 CFR 690.83 and 34 CFR 685.309. Enrollment information must be reported within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that enrollment status information was not provided within the required timeframe for all students. Context: A sample of 40 students revealed that enrollment status was not reported within the required timeframe for one student and one additional student did not have a record in Department of Education’s system. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause:  The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the Department of Education. Questioned Costs: At most, questioned costs would be interest accrued on the outstanding amounts of direct student loans which are insignificant, therefore there are no questioned costs. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. Response: The College will be taking extra measures to periodically review enrollment batches that are sent to the Clearinghouse, ensuring that they are being updated into NSLDS alongside any error reports that may be coming back from the Clearinghouse.  This will help prevent any unknown or missed student enrollment report from the Clearinghouse to NSLDS
Criteria: The College is required to timely and accurately update changes in student enrollment information for periods during which the College was required and comply with enrollment reporting requirements in accordance with 34 CFR 690.83 and 34 CFR 685.309. Enrollment information must be reported within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that enrollment status information was not provided within the required timeframe for all students. Context: A sample of 40 students revealed that enrollment status was not reported within the required timeframe for one student and one additional student did not have a record in Department of Education’s system. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause:  The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the Department of Education. Questioned Costs: At most, questioned costs would be interest accrued on the outstanding amounts of direct student loans which are insignificant, therefore there are no questioned costs. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. Response: The College will be taking extra measures to periodically review enrollment batches that are sent to the Clearinghouse, ensuring that they are being updated into NSLDS alongside any error reports that may be coming back from the Clearinghouse.  This will help prevent any unknown or missed student enrollment report from the Clearinghouse to NSLDS
Criteria: The College is required to timely and accurately update changes in student enrollment information for periods during which the College was required and comply with enrollment reporting requirements in accordance with 34 CFR 690.83 and 34 CFR 685.309. Enrollment information must be reported within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that enrollment status information was not provided within the required timeframe for all students. Context: A sample of 40 students revealed that enrollment status was not reported within the required timeframe for one student and one additional student did not have a record in Department of Education’s system. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause:  The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the Department of Education. Questioned Costs: At most, questioned costs would be interest accrued on the outstanding amounts of direct student loans which are insignificant, therefore there are no questioned costs. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. Response: The College will be taking extra measures to periodically review enrollment batches that are sent to the Clearinghouse, ensuring that they are being updated into NSLDS alongside any error reports that may be coming back from the Clearinghouse.  This will help prevent any unknown or missed student enrollment report from the Clearinghouse to NSLDS
Criteria: The College is required to timely and accurately update changes in student enrollment information for periods during which the College was required and comply with enrollment reporting requirements in accordance with 34 CFR 690.83 and 34 CFR 685.309. Enrollment information must be reported within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that enrollment status information was not provided within the required timeframe for all students. Context: A sample of 40 students revealed that enrollment status was not reported within the required timeframe for one student and one additional student did not have a record in Department of Education’s system. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause:  The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the Department of Education. Questioned Costs: At most, questioned costs would be interest accrued on the outstanding amounts of direct student loans which are insignificant, therefore there are no questioned costs. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. Response: The College will be taking extra measures to periodically review enrollment batches that are sent to the Clearinghouse, ensuring that they are being updated into NSLDS alongside any error reports that may be coming back from the Clearinghouse.  This will help prevent any unknown or missed student enrollment report from the Clearinghouse to NSLDS