Audit 13719

FY End
2023-06-30
Total Expended
$2.74M
Findings
16
Programs
10
Organization: Glen Oaks Community College (MI)
Year: 2023 Accepted: 2024-01-25

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
10091 2023-001 Significant Deficiency - E
10092 2023-001 Significant Deficiency - E
10093 2023-001 Significant Deficiency - E
10094 2023-001 Significant Deficiency - E
10095 2023-002 Significant Deficiency - N
10096 2023-002 Significant Deficiency - N
10097 2023-002 Significant Deficiency - N
10098 2023-002 Significant Deficiency - N
586533 2023-001 Significant Deficiency - E
586534 2023-001 Significant Deficiency - E
586535 2023-001 Significant Deficiency - E
586536 2023-001 Significant Deficiency - E
586537 2023-002 Significant Deficiency - N
586538 2023-002 Significant Deficiency - N
586539 2023-002 Significant Deficiency - N
586540 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $1.27M Yes 2
84.268 Federal Direct Student Loans $589,431 Yes 2
84.042 Trio_student Support Services $261,878 - 0
84.425 Education Stabilization Fund $170,072 Yes 0
84.116 Fund for the Improvement of Postsecondary Education $74,480 - 0
84.033 Federal Work-Study Program $24,590 Yes 2
84.007 Federal Supplemental Educational Opportunity Grants $24,482 Yes 2
84.048 Career and Technical Education -- Basic Grants to States $9,200 - 0
17.245 Trade Adjustment Assistance $5,088 - 0
17.260 Wia Dislocated Workers $1,186 - 0

Contacts

Name Title Type
CKDAWU6AKPK3 Jennifer Dodson Auditee
2692944255 Joshua Sullivan, 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 Glen Oaks 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 financial 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 – Satisfactory Academic Progress. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Effect. As a result of this condition, one student did not receive a warning letter after they failed to meet the College's SAP requirements. Questioned Costs. None. Recommendation. We recommend the College implement stronger procedures around awarding federal aid to ensure that students receive a warning letter from the College when they didn't meet SAP. We recommend that the College correct its SAP policy to match how they are currently evaluating whether students meet the requirements to continue receiving financial aid. View of Responsible Officials. Management concurs with the finding regarding this one student and believes this was an isolated error. Management of the College has reviewed its policies and procedures regarding Satisfactory Academic Progress (SAP). In addition, as a result of this finding, management has corrected its SAP policy published on its website.
2023-001 – Satisfactory Academic Progress. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Effect. As a result of this condition, one student did not receive a warning letter after they failed to meet the College's SAP requirements. Questioned Costs. None. Recommendation. We recommend the College implement stronger procedures around awarding federal aid to ensure that students receive a warning letter from the College when they didn't meet SAP. We recommend that the College correct its SAP policy to match how they are currently evaluating whether students meet the requirements to continue receiving financial aid. View of Responsible Officials. Management concurs with the finding regarding this one student and believes this was an isolated error. Management of the College has reviewed its policies and procedures regarding Satisfactory Academic Progress (SAP). In addition, as a result of this finding, management has corrected its SAP policy published on its website.
2023-001 – Satisfactory Academic Progress. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Effect. As a result of this condition, one student did not receive a warning letter after they failed to meet the College's SAP requirements. Questioned Costs. None. Recommendation. We recommend the College implement stronger procedures around awarding federal aid to ensure that students receive a warning letter from the College when they didn't meet SAP. We recommend that the College correct its SAP policy to match how they are currently evaluating whether students meet the requirements to continue receiving financial aid. View of Responsible Officials. Management concurs with the finding regarding this one student and believes this was an isolated error. Management of the College has reviewed its policies and procedures regarding Satisfactory Academic Progress (SAP). In addition, as a result of this finding, management has corrected its SAP policy published on its website.
2023-001 – Satisfactory Academic Progress. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Effect. As a result of this condition, one student did not receive a warning letter after they failed to meet the College's SAP requirements. Questioned Costs. None. Recommendation. We recommend the College implement stronger procedures around awarding federal aid to ensure that students receive a warning letter from the College when they didn't meet SAP. We recommend that the College correct its SAP policy to match how they are currently evaluating whether students meet the requirements to continue receiving financial aid. View of Responsible Officials. Management concurs with the finding regarding this one student and believes this was an isolated error. Management of the College has reviewed its policies and procedures regarding Satisfactory Academic Progress (SAP). In addition, as a result of this finding, management has corrected its SAP policy published on its website.
2023-002 - Gramm Leach Bliley Missing Compliance Requirements. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Criteria. The Federal Trade Commission (FTC) states that the Gramm Leach Bliley Act "requires financial institutions to explain their information-sharing practices to their customers and safeguard sensitive data." Condition. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Cause. The College does not have a review process in place to ensure all safeguard policies set forth in the Gramm Leach Bliley Act are met in the written security policy. Effect. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Questioned Costs. None. Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2023-002 - Gramm Leach Bliley Missing Compliance Requirements. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Criteria. The Federal Trade Commission (FTC) states that the Gramm Leach Bliley Act "requires financial institutions to explain their information-sharing practices to their customers and safeguard sensitive data." Condition. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Cause. The College does not have a review process in place to ensure all safeguard policies set forth in the Gramm Leach Bliley Act are met in the written security policy. Effect. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Questioned Costs. None. Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2023-002 - Gramm Leach Bliley Missing Compliance Requirements. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Criteria. The Federal Trade Commission (FTC) states that the Gramm Leach Bliley Act "requires financial institutions to explain their information-sharing practices to their customers and safeguard sensitive data." Condition. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Cause. The College does not have a review process in place to ensure all safeguard policies set forth in the Gramm Leach Bliley Act are met in the written security policy. Effect. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Questioned Costs. None. Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2023-002 - Gramm Leach Bliley Missing Compliance Requirements. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Criteria. The Federal Trade Commission (FTC) states that the Gramm Leach Bliley Act "requires financial institutions to explain their information-sharing practices to their customers and safeguard sensitive data." Condition. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Cause. The College does not have a review process in place to ensure all safeguard policies set forth in the Gramm Leach Bliley Act are met in the written security policy. Effect. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Questioned Costs. None. Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2023-001 – Satisfactory Academic Progress. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Effect. As a result of this condition, one student did not receive a warning letter after they failed to meet the College's SAP requirements. Questioned Costs. None. Recommendation. We recommend the College implement stronger procedures around awarding federal aid to ensure that students receive a warning letter from the College when they didn't meet SAP. We recommend that the College correct its SAP policy to match how they are currently evaluating whether students meet the requirements to continue receiving financial aid. View of Responsible Officials. Management concurs with the finding regarding this one student and believes this was an isolated error. Management of the College has reviewed its policies and procedures regarding Satisfactory Academic Progress (SAP). In addition, as a result of this finding, management has corrected its SAP policy published on its website.
2023-001 – Satisfactory Academic Progress. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Effect. As a result of this condition, one student did not receive a warning letter after they failed to meet the College's SAP requirements. Questioned Costs. None. Recommendation. We recommend the College implement stronger procedures around awarding federal aid to ensure that students receive a warning letter from the College when they didn't meet SAP. We recommend that the College correct its SAP policy to match how they are currently evaluating whether students meet the requirements to continue receiving financial aid. View of Responsible Officials. Management concurs with the finding regarding this one student and believes this was an isolated error. Management of the College has reviewed its policies and procedures regarding Satisfactory Academic Progress (SAP). In addition, as a result of this finding, management has corrected its SAP policy published on its website.
2023-001 – Satisfactory Academic Progress. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Effect. As a result of this condition, one student did not receive a warning letter after they failed to meet the College's SAP requirements. Questioned Costs. None. Recommendation. We recommend the College implement stronger procedures around awarding federal aid to ensure that students receive a warning letter from the College when they didn't meet SAP. We recommend that the College correct its SAP policy to match how they are currently evaluating whether students meet the requirements to continue receiving financial aid. View of Responsible Officials. Management concurs with the finding regarding this one student and believes this was an isolated error. Management of the College has reviewed its policies and procedures regarding Satisfactory Academic Progress (SAP). In addition, as a result of this finding, management has corrected its SAP policy published on its website.
2023-001 – Satisfactory Academic Progress. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Effect. As a result of this condition, one student did not receive a warning letter after they failed to meet the College's SAP requirements. Questioned Costs. None. Recommendation. We recommend the College implement stronger procedures around awarding federal aid to ensure that students receive a warning letter from the College when they didn't meet SAP. We recommend that the College correct its SAP policy to match how they are currently evaluating whether students meet the requirements to continue receiving financial aid. View of Responsible Officials. Management concurs with the finding regarding this one student and believes this was an isolated error. Management of the College has reviewed its policies and procedures regarding Satisfactory Academic Progress (SAP). In addition, as a result of this finding, management has corrected its SAP policy published on its website.
2023-002 - Gramm Leach Bliley Missing Compliance Requirements. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Criteria. The Federal Trade Commission (FTC) states that the Gramm Leach Bliley Act "requires financial institutions to explain their information-sharing practices to their customers and safeguard sensitive data." Condition. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Cause. The College does not have a review process in place to ensure all safeguard policies set forth in the Gramm Leach Bliley Act are met in the written security policy. Effect. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Questioned Costs. None. Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2023-002 - Gramm Leach Bliley Missing Compliance Requirements. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Criteria. The Federal Trade Commission (FTC) states that the Gramm Leach Bliley Act "requires financial institutions to explain their information-sharing practices to their customers and safeguard sensitive data." Condition. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Cause. The College does not have a review process in place to ensure all safeguard policies set forth in the Gramm Leach Bliley Act are met in the written security policy. Effect. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Questioned Costs. None. Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2023-002 - Gramm Leach Bliley Missing Compliance Requirements. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Criteria. The Federal Trade Commission (FTC) states that the Gramm Leach Bliley Act "requires financial institutions to explain their information-sharing practices to their customers and safeguard sensitive data." Condition. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Cause. The College does not have a review process in place to ensure all safeguard policies set forth in the Gramm Leach Bliley Act are met in the written security policy. Effect. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Questioned Costs. None. Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2023-002 - Gramm Leach Bliley Missing Compliance Requirements. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Criteria. The Federal Trade Commission (FTC) states that the Gramm Leach Bliley Act "requires financial institutions to explain their information-sharing practices to their customers and safeguard sensitive data." Condition. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Cause. The College does not have a review process in place to ensure all safeguard policies set forth in the Gramm Leach Bliley Act are met in the written security policy. Effect. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Questioned Costs. None. Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.