FAC Explorer

Audit 12245

FY End
2023-06-30
Total Expended
$6.97M
Findings
10
Programs
13
Organization: Moraine Park Technical College District (WI)
Year: 2023 Accepted: 2024-01-18
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8952 2023-002 Significant Deficiency - N
8953 2023-002 Significant Deficiency - N
8954 2023-002 Significant Deficiency - N
8955 2023-002 Significant Deficiency - N
8956 2023-002 Significant Deficiency - N
585394 2023-002 Significant Deficiency - N
585395 2023-002 Significant Deficiency - N
585396 2023-002 Significant Deficiency - N
585397 2023-002 Significant Deficiency - N
585398 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $2.17M Yes 1
84.425 Education Stabilization Fund $1.00M Yes 0
84.042 Trio_student Support Services $273,169 - 0
84.007 Federal Supplemental Educational Opportunity Grants $97,924 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $39,197 - 0
17.258 Wia Adult Program $38,029 - 0
84.002 Adult Education - Basic Grants to States $36,340 - 0
97.044 Assistance to Firefighters Grant $19,532 - 0
84.033 Federal Work-Study Program $12,409 Yes 1
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $4,600 - 0
17.285 Apprenticeship USA Grants $4,307 - 0
84.063 Federal Pell Grant Program $4,020 Yes 1
64.028 Post-9/11 Veterans Educational Assistance $1,120 - 0

Contacts

Name Title Type
Z1UVML265978 Tara Wendt Auditee
9209243236 Shannon Small Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the accrual basis of accounting and are in agreement with amounts reported in the District’s basic financial statements. Expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at yearend includes federal and state program expenditures scheduled for reimbursement to the District in the succeeding year. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. The accompanying Schedule of Expenditures of Federal and State Awards for the District are 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) and the “State Single Audit Guidelines” issued by the Wisconsin Department of Administration. The Schedules of Expenditures of Federal and State Awards includes all federal and state awards of the District. Because the schedules present only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: Oversight Agencies Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the accrual basis of accounting and are in agreement with amounts reported in the District’s basic financial statements. Expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at yearend includes federal and state program expenditures scheduled for reimbursement to the District in the succeeding year. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. The U.S. Department of Education is the federal oversight agency for the District. The Wisconsin Technical College System Board is the state oversight agency for the District.
Title: Reconciliation of Federal Revneus to Basic Financial Statements Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the accrual basis of accounting and are in agreement with amounts reported in the District’s basic financial statements. Expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at yearend includes federal and state program expenditures scheduled for reimbursement to the District in the succeeding year. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. Following is a reconciliation of federal revenues per the schedule of expenditures of federal awards to the federal revenues per the College’s basic financial statements.
Title: Reconciliation of State Revenues to Basic Financial Statements Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the accrual basis of accounting and are in agreement with amounts reported in the District’s basic financial statements. Expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at yearend includes federal and state program expenditures scheduled for reimbursement to the District in the succeeding year. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. Following is a reconciliation of state revenues per the schedule of expenditures of state awards to the state revenues per the College’s basic financial statements.

Finding Details

Finding 2023-002
2023-002 SPECIAL TEST – ENROLLMENT REPORTING Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work-Study Program 84.063 – Federal Pell Grant 84.268 – Federal Direct Loans Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS) (OMB No.1845-0035). Institutions are required to design and implement internal control structures to ensure compliance with requirements of assistance programs (2 CFR 200.303). Condition: During our testing, we on instance noted that the effective date of enrollment and enrollment status did not match between NSLDS and the Institutions records. Questioned costs: None Context: A statistically valid sample of 40 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One of the students selected for testing had an enrollment status change date improperly reported to NSLDS. Cause: The District inadvertently entered the improper data in the internal record keeping systems and transmitted this date to NSLDS. Effect: The improper documentation over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the District design controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 SPECIAL TEST – ENROLLMENT REPORTING Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work-Study Program 84.063 – Federal Pell Grant 84.268 – Federal Direct Loans Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS) (OMB No.1845-0035). Institutions are required to design and implement internal control structures to ensure compliance with requirements of assistance programs (2 CFR 200.303). Condition: During our testing, we on instance noted that the effective date of enrollment and enrollment status did not match between NSLDS and the Institutions records. Questioned costs: None Context: A statistically valid sample of 40 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One of the students selected for testing had an enrollment status change date improperly reported to NSLDS. Cause: The District inadvertently entered the improper data in the internal record keeping systems and transmitted this date to NSLDS. Effect: The improper documentation over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the District design controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 SPECIAL TEST – ENROLLMENT REPORTING Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work-Study Program 84.063 – Federal Pell Grant 84.268 – Federal Direct Loans Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS) (OMB No.1845-0035). Institutions are required to design and implement internal control structures to ensure compliance with requirements of assistance programs (2 CFR 200.303). Condition: During our testing, we on instance noted that the effective date of enrollment and enrollment status did not match between NSLDS and the Institutions records. Questioned costs: None Context: A statistically valid sample of 40 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One of the students selected for testing had an enrollment status change date improperly reported to NSLDS. Cause: The District inadvertently entered the improper data in the internal record keeping systems and transmitted this date to NSLDS. Effect: The improper documentation over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the District design controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 SPECIAL TEST – ENROLLMENT REPORTING Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work-Study Program 84.063 – Federal Pell Grant 84.268 – Federal Direct Loans Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS) (OMB No.1845-0035). Institutions are required to design and implement internal control structures to ensure compliance with requirements of assistance programs (2 CFR 200.303). Condition: During our testing, we on instance noted that the effective date of enrollment and enrollment status did not match between NSLDS and the Institutions records. Questioned costs: None Context: A statistically valid sample of 40 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One of the students selected for testing had an enrollment status change date improperly reported to NSLDS. Cause: The District inadvertently entered the improper data in the internal record keeping systems and transmitted this date to NSLDS. Effect: The improper documentation over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the District design controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 SPECIAL TEST – ENROLLMENT REPORTING Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work-Study Program 84.063 – Federal Pell Grant 84.268 – Federal Direct Loans Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS) (OMB No.1845-0035). Institutions are required to design and implement internal control structures to ensure compliance with requirements of assistance programs (2 CFR 200.303). Condition: During our testing, we on instance noted that the effective date of enrollment and enrollment status did not match between NSLDS and the Institutions records. Questioned costs: None Context: A statistically valid sample of 40 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One of the students selected for testing had an enrollment status change date improperly reported to NSLDS. Cause: The District inadvertently entered the improper data in the internal record keeping systems and transmitted this date to NSLDS. Effect: The improper documentation over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the District design controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 SPECIAL TEST – ENROLLMENT REPORTING Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work-Study Program 84.063 – Federal Pell Grant 84.268 – Federal Direct Loans Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS) (OMB No.1845-0035). Institutions are required to design and implement internal control structures to ensure compliance with requirements of assistance programs (2 CFR 200.303). Condition: During our testing, we on instance noted that the effective date of enrollment and enrollment status did not match between NSLDS and the Institutions records. Questioned costs: None Context: A statistically valid sample of 40 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One of the students selected for testing had an enrollment status change date improperly reported to NSLDS. Cause: The District inadvertently entered the improper data in the internal record keeping systems and transmitted this date to NSLDS. Effect: The improper documentation over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the District design controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 SPECIAL TEST – ENROLLMENT REPORTING Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work-Study Program 84.063 – Federal Pell Grant 84.268 – Federal Direct Loans Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS) (OMB No.1845-0035). Institutions are required to design and implement internal control structures to ensure compliance with requirements of assistance programs (2 CFR 200.303). Condition: During our testing, we on instance noted that the effective date of enrollment and enrollment status did not match between NSLDS and the Institutions records. Questioned costs: None Context: A statistically valid sample of 40 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One of the students selected for testing had an enrollment status change date improperly reported to NSLDS. Cause: The District inadvertently entered the improper data in the internal record keeping systems and transmitted this date to NSLDS. Effect: The improper documentation over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the District design controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 SPECIAL TEST – ENROLLMENT REPORTING Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work-Study Program 84.063 – Federal Pell Grant 84.268 – Federal Direct Loans Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS) (OMB No.1845-0035). Institutions are required to design and implement internal control structures to ensure compliance with requirements of assistance programs (2 CFR 200.303). Condition: During our testing, we on instance noted that the effective date of enrollment and enrollment status did not match between NSLDS and the Institutions records. Questioned costs: None Context: A statistically valid sample of 40 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One of the students selected for testing had an enrollment status change date improperly reported to NSLDS. Cause: The District inadvertently entered the improper data in the internal record keeping systems and transmitted this date to NSLDS. Effect: The improper documentation over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the District design controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 SPECIAL TEST – ENROLLMENT REPORTING Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work-Study Program 84.063 – Federal Pell Grant 84.268 – Federal Direct Loans Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS) (OMB No.1845-0035). Institutions are required to design and implement internal control structures to ensure compliance with requirements of assistance programs (2 CFR 200.303). Condition: During our testing, we on instance noted that the effective date of enrollment and enrollment status did not match between NSLDS and the Institutions records. Questioned costs: None Context: A statistically valid sample of 40 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One of the students selected for testing had an enrollment status change date improperly reported to NSLDS. Cause: The District inadvertently entered the improper data in the internal record keeping systems and transmitted this date to NSLDS. Effect: The improper documentation over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the District design controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 SPECIAL TEST – ENROLLMENT REPORTING Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work-Study Program 84.063 – Federal Pell Grant 84.268 – Federal Direct Loans Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS) (OMB No.1845-0035). Institutions are required to design and implement internal control structures to ensure compliance with requirements of assistance programs (2 CFR 200.303). Condition: During our testing, we on instance noted that the effective date of enrollment and enrollment status did not match between NSLDS and the Institutions records. Questioned costs: None Context: A statistically valid sample of 40 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One of the students selected for testing had an enrollment status change date improperly reported to NSLDS. Cause: The District inadvertently entered the improper data in the internal record keeping systems and transmitted this date to NSLDS. Effect: The improper documentation over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the District design controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Views of responsible officials: There is no disagreement with the audit finding.