Audit 13927

FY End
2023-06-30
Total Expended
$12.64M
Findings
10
Programs
15
Year: 2023 Accepted: 2024-01-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
10287 2023-002 Significant Deficiency - N
10288 2023-003 Significant Deficiency - N
10289 2023-003 Significant Deficiency - N
10290 2023-003 Significant Deficiency - N
10291 2023-003 Significant Deficiency - N
586729 2023-002 Significant Deficiency - N
586730 2023-003 Significant Deficiency - N
586731 2023-003 Significant Deficiency - N
586732 2023-003 Significant Deficiency - N
586733 2023-003 Significant Deficiency - N

Contacts

Name Title Type
HJ2LVM1L2JU7 Nola Rocha Auditee
3077781231 Stephanie Pickering Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the accompanying Laramie Community College (the College) Schedule of Expenditures of Federal Awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The College provided no federal funds to subrecipients. De Minimis Rate Used: N Rate Explanation: The College did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Schedules includes the Federal award activity of 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 the 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 assets, or cash flows of the College.

Finding Details

Criteria: 34 CFR 668.22(a)(6)(iii)(A) requires an institution to provide, within 30 days of the date the institution determines that a student has withdrawn, written notification to the student, or the parent in the case of a Parent PLUS loan, detailing the specific items outlined in paragraphs 1-5 of the aforementioned section. Condition/context: Of the 20 students selected for testing the proper return of Title IV funds, we noted one instance in which the student was eligible for a post-withdrawal disbursement of loan funds. In this instance, the College did not provide written notification to the student and the student was disbursed loan funds. Cause: The Student Financial Aid Office does not have a control in place to ensure that it provides written notification of post-withdrawal eligibility prior to a disbursement. Effect: The College could disburse funds to students or parents who did not wish to receive them. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The Student Financial Aid Office should implement a control to ensure that the proper notification is sent to students who are eligible for a post-withdrawal disbursement. Views of responsible officials: Management concurs with the finding. See Exhibit I for the corrective action plan.
Criteria: 16 CFR 314.3 requires an institution to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and contains administrative, technical, and physical safeguards that are appropriate to the institution’s size and complexity, the nature and scope of activities, and the sensitivity of any customer information at issue. The information security program shall include the elements set forth in §314.4 and shall be reasonably designed to achieve the objectives of this part. Condition/context: The College does not have a written comprehensive information security program that addresses all of the elements required by 16 CFR 314.4. Cause: The College does not have a control in place to ensure that policies are reviewed and updated in accordance with Federal deadlines. Effect: The College is not compliant with the Gramm-Leach-Bliley Act. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement a control to monitor changes in Federal guidelines in order to update policies timely. Views of responsible officials: Management concurs with the finding. See Exhibit I for the corrective action plan.
Criteria: 16 CFR 314.3 requires an institution to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and contains administrative, technical, and physical safeguards that are appropriate to the institution’s size and complexity, the nature and scope of activities, and the sensitivity of any customer information at issue. The information security program shall include the elements set forth in §314.4 and shall be reasonably designed to achieve the objectives of this part. Condition/context: The College does not have a written comprehensive information security program that addresses all of the elements required by 16 CFR 314.4. Cause: The College does not have a control in place to ensure that policies are reviewed and updated in accordance with Federal deadlines. Effect: The College is not compliant with the Gramm-Leach-Bliley Act. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement a control to monitor changes in Federal guidelines in order to update policies timely. Views of responsible officials: Management concurs with the finding. See Exhibit I for the corrective action plan.
Criteria: 16 CFR 314.3 requires an institution to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and contains administrative, technical, and physical safeguards that are appropriate to the institution’s size and complexity, the nature and scope of activities, and the sensitivity of any customer information at issue. The information security program shall include the elements set forth in §314.4 and shall be reasonably designed to achieve the objectives of this part. Condition/context: The College does not have a written comprehensive information security program that addresses all of the elements required by 16 CFR 314.4. Cause: The College does not have a control in place to ensure that policies are reviewed and updated in accordance with Federal deadlines. Effect: The College is not compliant with the Gramm-Leach-Bliley Act. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement a control to monitor changes in Federal guidelines in order to update policies timely. Views of responsible officials: Management concurs with the finding. See Exhibit I for the corrective action plan.
Criteria: 16 CFR 314.3 requires an institution to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and contains administrative, technical, and physical safeguards that are appropriate to the institution’s size and complexity, the nature and scope of activities, and the sensitivity of any customer information at issue. The information security program shall include the elements set forth in §314.4 and shall be reasonably designed to achieve the objectives of this part. Condition/context: The College does not have a written comprehensive information security program that addresses all of the elements required by 16 CFR 314.4. Cause: The College does not have a control in place to ensure that policies are reviewed and updated in accordance with Federal deadlines. Effect: The College is not compliant with the Gramm-Leach-Bliley Act. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement a control to monitor changes in Federal guidelines in order to update policies timely. Views of responsible officials: Management concurs with the finding. See Exhibit I for the corrective action plan.
Criteria: 34 CFR 668.22(a)(6)(iii)(A) requires an institution to provide, within 30 days of the date the institution determines that a student has withdrawn, written notification to the student, or the parent in the case of a Parent PLUS loan, detailing the specific items outlined in paragraphs 1-5 of the aforementioned section. Condition/context: Of the 20 students selected for testing the proper return of Title IV funds, we noted one instance in which the student was eligible for a post-withdrawal disbursement of loan funds. In this instance, the College did not provide written notification to the student and the student was disbursed loan funds. Cause: The Student Financial Aid Office does not have a control in place to ensure that it provides written notification of post-withdrawal eligibility prior to a disbursement. Effect: The College could disburse funds to students or parents who did not wish to receive them. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The Student Financial Aid Office should implement a control to ensure that the proper notification is sent to students who are eligible for a post-withdrawal disbursement. Views of responsible officials: Management concurs with the finding. See Exhibit I for the corrective action plan.
Criteria: 16 CFR 314.3 requires an institution to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and contains administrative, technical, and physical safeguards that are appropriate to the institution’s size and complexity, the nature and scope of activities, and the sensitivity of any customer information at issue. The information security program shall include the elements set forth in §314.4 and shall be reasonably designed to achieve the objectives of this part. Condition/context: The College does not have a written comprehensive information security program that addresses all of the elements required by 16 CFR 314.4. Cause: The College does not have a control in place to ensure that policies are reviewed and updated in accordance with Federal deadlines. Effect: The College is not compliant with the Gramm-Leach-Bliley Act. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement a control to monitor changes in Federal guidelines in order to update policies timely. Views of responsible officials: Management concurs with the finding. See Exhibit I for the corrective action plan.
Criteria: 16 CFR 314.3 requires an institution to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and contains administrative, technical, and physical safeguards that are appropriate to the institution’s size and complexity, the nature and scope of activities, and the sensitivity of any customer information at issue. The information security program shall include the elements set forth in §314.4 and shall be reasonably designed to achieve the objectives of this part. Condition/context: The College does not have a written comprehensive information security program that addresses all of the elements required by 16 CFR 314.4. Cause: The College does not have a control in place to ensure that policies are reviewed and updated in accordance with Federal deadlines. Effect: The College is not compliant with the Gramm-Leach-Bliley Act. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement a control to monitor changes in Federal guidelines in order to update policies timely. Views of responsible officials: Management concurs with the finding. See Exhibit I for the corrective action plan.
Criteria: 16 CFR 314.3 requires an institution to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and contains administrative, technical, and physical safeguards that are appropriate to the institution’s size and complexity, the nature and scope of activities, and the sensitivity of any customer information at issue. The information security program shall include the elements set forth in §314.4 and shall be reasonably designed to achieve the objectives of this part. Condition/context: The College does not have a written comprehensive information security program that addresses all of the elements required by 16 CFR 314.4. Cause: The College does not have a control in place to ensure that policies are reviewed and updated in accordance with Federal deadlines. Effect: The College is not compliant with the Gramm-Leach-Bliley Act. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement a control to monitor changes in Federal guidelines in order to update policies timely. Views of responsible officials: Management concurs with the finding. See Exhibit I for the corrective action plan.
Criteria: 16 CFR 314.3 requires an institution to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and contains administrative, technical, and physical safeguards that are appropriate to the institution’s size and complexity, the nature and scope of activities, and the sensitivity of any customer information at issue. The information security program shall include the elements set forth in §314.4 and shall be reasonably designed to achieve the objectives of this part. Condition/context: The College does not have a written comprehensive information security program that addresses all of the elements required by 16 CFR 314.4. Cause: The College does not have a control in place to ensure that policies are reviewed and updated in accordance with Federal deadlines. Effect: The College is not compliant with the Gramm-Leach-Bliley Act. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement a control to monitor changes in Federal guidelines in order to update policies timely. Views of responsible officials: Management concurs with the finding. See Exhibit I for the corrective action plan.