FAC Explorer

Audit 14137

FY End
2023-06-30
Total Expended
$29.61M
Findings
8
Programs
26
Organization: Mt. Hood Community College (OR)
Year: 2023 Accepted: 2024-01-29
Auditor: Talbot Korvola & Warwick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10472 2023-002 Significant Deficiency - N
10473 2023-002 Significant Deficiency - N
10474 2023-002 Significant Deficiency - N
10475 2023-002 Significant Deficiency - N
586914 2023-002 Significant Deficiency - N
586915 2023-002 Significant Deficiency - N
586916 2023-002 Significant Deficiency - N
586917 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.600 Head Start $9.47M - 0
84.268 Federal Direct Student Loans $6.22M Yes 1
84.063 Federal Pell Grant Program $5.98M Yes 1
84.425 Covid-19 Education Stabilization Fund - Heerf Irepo $1.35M Yes 0
17.261 Workforce Data Quality Initiative (wdqi) $1.30M Yes 0
84.002 Adult Education - Basic Grants to States $788,219 Yes 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $469,980 - 0
84.007 Federal Supplemental Educational Opportunity Grants $366,000 Yes 1
84.033 Federal Work-Study Program $357,515 Yes 1
84.044 Trio_talent Search $257,121 - 0
84.042 Trio_student Support Services $233,892 - 0
93.600 Covid-19 Head Start $224,342 - 0
10.558 Child and Adult Care Food Program $218,842 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $198,352 - 0
17.285 Apprenticeship USA Grants $195,515 - 0
84.116 Centers of Excellence for Veteran Student Success $160,250 - 0
17.278 Wia Dislocated Worker Formula Grants $136,886 - 0
17.258 Wia Adult Program $129,650 - 0
93.575 Child Care and Development Block Grant $120,116 - 0
84.425 Covid-19 Education Stabilization Fund - Governors Emergency Education Relief Fund $103,656 Yes 0
59.037 Small Business Development Centers $83,514 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $72,590 - 0
47.076 Stem Education $28,097 - 0
84.425 Covid-19 Education Stabilization Fund $10,653 Yes 0
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $6,830 - 0
39.003 Donation of Federal Surplus Personal Property $910 - 0

Contacts

Name Title Type
YEE4YCBAHSA7 Jennifer Dement Auditee
5034917385 Daniel Miley Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Modified accrual De Minimis Rate Used: N Rate Explanation: The District has a Federally Negotiated indirect cost agreement of 19% of modified total direct costs. The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of Mt. Hood Community College District (the District) 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 is 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 assets, or cash flows of the District.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Modified accrual De Minimis Rate Used: N Rate Explanation: The District has a Federally Negotiated indirect cost agreement of 19% of modified total direct costs. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The District has a Federally Negotiated indirect cost agreement of 19% of modified total direct costs.
Title: NOTE 3 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Accounting Policies: Modified accrual De Minimis Rate Used: N Rate Explanation: The District has a Federally Negotiated indirect cost agreement of 19% of modified total direct costs. The regulations and guidelines governing the preparation of Federal financial reports vary by Federal agency and among programs administered by the same agency. Accordingly, the amounts reported in the Federal financial reports do not necessarily agree with the amounts reported in the accompanying Schedule which is prepared on the basis explained in Note 1.
Title: NOTE 4 - LOANS DISBURSED Accounting Policies: Modified accrual De Minimis Rate Used: N Rate Explanation: The District has a Federally Negotiated indirect cost agreement of 19% of modified total direct costs. Total disbursements for student loans through the District which are federally guaranteed in the event of default are listed below: Direct Loan Program Federal Assisting Listing Number: 84.268; New Loans: $6,224,792
Title: NOTE 5 - FWS AND FSEOG Accounting Policies: Modified accrual De Minimis Rate Used: N Rate Explanation: The District has a Federally Negotiated indirect cost agreement of 19% of modified total direct costs. The District has a Title II waiver for the 2022/23 eligible Federal match amounts

Finding Details

Finding 2023-002
Federal program: Student Financial Assistance (SFA) Cluster (AL# 84.007, 84.033, 84.063, 84.268) Federal agency: U.S. Department of Education Award year: 2022-2023 Criteria: Per 34 CFR668.22, institutions that do not take attendance are required to report the withdrawal date of students who unofficially withdraw as either the last day of academically related activity or the halfway point in the term. Condition: The District’s internal controls did not detect or prevent incorrect withdrawal dates from being reported in the National Student Loan Data System (NSLDS). Cause: The District’s processes do not have a way to identify unofficial withdrawals before being reported in the NSLDS. The District's software shows student with unofficial withdrawals as having completed the term with all Fs. Effect or potential effect: The District NSLDS’ reporting had withdrawal dates that were not supported by the District's records. Questioned costs: No questioned costs identified. Context: Out of a population of 218 withdrawals, a sample of 22 was selected. Out of the sampleof 22, 8 samples had withdrawal dates listed in the Return of Title IV Funds (R2T4) calculation worksheets that did not match the District’s NSLDS Enrollment Detail Report. It was noted that the 8 samples with dates that did not match were considered unofficial withdrawals. Recommendation: The District should develop policies and procedures to ensure that dates reported to in NSLDS agree to the District’s records. Views of responsible officials: The District understands and concurs with the finding and recommendation.
Finding 2023-002
Federal program: Student Financial Assistance (SFA) Cluster (AL# 84.007, 84.033, 84.063, 84.268) Federal agency: U.S. Department of Education Award year: 2022-2023 Criteria: Per 34 CFR668.22, institutions that do not take attendance are required to report the withdrawal date of students who unofficially withdraw as either the last day of academically related activity or the halfway point in the term. Condition: The District’s internal controls did not detect or prevent incorrect withdrawal dates from being reported in the National Student Loan Data System (NSLDS). Cause: The District’s processes do not have a way to identify unofficial withdrawals before being reported in the NSLDS. The District's software shows student with unofficial withdrawals as having completed the term with all Fs. Effect or potential effect: The District NSLDS’ reporting had withdrawal dates that were not supported by the District's records. Questioned costs: No questioned costs identified. Context: Out of a population of 218 withdrawals, a sample of 22 was selected. Out of the sampleof 22, 8 samples had withdrawal dates listed in the Return of Title IV Funds (R2T4) calculation worksheets that did not match the District’s NSLDS Enrollment Detail Report. It was noted that the 8 samples with dates that did not match were considered unofficial withdrawals. Recommendation: The District should develop policies and procedures to ensure that dates reported to in NSLDS agree to the District’s records. Views of responsible officials: The District understands and concurs with the finding and recommendation.
Finding 2023-002
Federal program: Student Financial Assistance (SFA) Cluster (AL# 84.007, 84.033, 84.063, 84.268) Federal agency: U.S. Department of Education Award year: 2022-2023 Criteria: Per 34 CFR668.22, institutions that do not take attendance are required to report the withdrawal date of students who unofficially withdraw as either the last day of academically related activity or the halfway point in the term. Condition: The District’s internal controls did not detect or prevent incorrect withdrawal dates from being reported in the National Student Loan Data System (NSLDS). Cause: The District’s processes do not have a way to identify unofficial withdrawals before being reported in the NSLDS. The District's software shows student with unofficial withdrawals as having completed the term with all Fs. Effect or potential effect: The District NSLDS’ reporting had withdrawal dates that were not supported by the District's records. Questioned costs: No questioned costs identified. Context: Out of a population of 218 withdrawals, a sample of 22 was selected. Out of the sampleof 22, 8 samples had withdrawal dates listed in the Return of Title IV Funds (R2T4) calculation worksheets that did not match the District’s NSLDS Enrollment Detail Report. It was noted that the 8 samples with dates that did not match were considered unofficial withdrawals. Recommendation: The District should develop policies and procedures to ensure that dates reported to in NSLDS agree to the District’s records. Views of responsible officials: The District understands and concurs with the finding and recommendation.
Finding 2023-002
Federal program: Student Financial Assistance (SFA) Cluster (AL# 84.007, 84.033, 84.063, 84.268) Federal agency: U.S. Department of Education Award year: 2022-2023 Criteria: Per 34 CFR668.22, institutions that do not take attendance are required to report the withdrawal date of students who unofficially withdraw as either the last day of academically related activity or the halfway point in the term. Condition: The District’s internal controls did not detect or prevent incorrect withdrawal dates from being reported in the National Student Loan Data System (NSLDS). Cause: The District’s processes do not have a way to identify unofficial withdrawals before being reported in the NSLDS. The District's software shows student with unofficial withdrawals as having completed the term with all Fs. Effect or potential effect: The District NSLDS’ reporting had withdrawal dates that were not supported by the District's records. Questioned costs: No questioned costs identified. Context: Out of a population of 218 withdrawals, a sample of 22 was selected. Out of the sampleof 22, 8 samples had withdrawal dates listed in the Return of Title IV Funds (R2T4) calculation worksheets that did not match the District’s NSLDS Enrollment Detail Report. It was noted that the 8 samples with dates that did not match were considered unofficial withdrawals. Recommendation: The District should develop policies and procedures to ensure that dates reported to in NSLDS agree to the District’s records. Views of responsible officials: The District understands and concurs with the finding and recommendation.
Finding 2023-002
Federal program: Student Financial Assistance (SFA) Cluster (AL# 84.007, 84.033, 84.063, 84.268) Federal agency: U.S. Department of Education Award year: 2022-2023 Criteria: Per 34 CFR668.22, institutions that do not take attendance are required to report the withdrawal date of students who unofficially withdraw as either the last day of academically related activity or the halfway point in the term. Condition: The District’s internal controls did not detect or prevent incorrect withdrawal dates from being reported in the National Student Loan Data System (NSLDS). Cause: The District’s processes do not have a way to identify unofficial withdrawals before being reported in the NSLDS. The District's software shows student with unofficial withdrawals as having completed the term with all Fs. Effect or potential effect: The District NSLDS’ reporting had withdrawal dates that were not supported by the District's records. Questioned costs: No questioned costs identified. Context: Out of a population of 218 withdrawals, a sample of 22 was selected. Out of the sampleof 22, 8 samples had withdrawal dates listed in the Return of Title IV Funds (R2T4) calculation worksheets that did not match the District’s NSLDS Enrollment Detail Report. It was noted that the 8 samples with dates that did not match were considered unofficial withdrawals. Recommendation: The District should develop policies and procedures to ensure that dates reported to in NSLDS agree to the District’s records. Views of responsible officials: The District understands and concurs with the finding and recommendation.
Finding 2023-002
Federal program: Student Financial Assistance (SFA) Cluster (AL# 84.007, 84.033, 84.063, 84.268) Federal agency: U.S. Department of Education Award year: 2022-2023 Criteria: Per 34 CFR668.22, institutions that do not take attendance are required to report the withdrawal date of students who unofficially withdraw as either the last day of academically related activity or the halfway point in the term. Condition: The District’s internal controls did not detect or prevent incorrect withdrawal dates from being reported in the National Student Loan Data System (NSLDS). Cause: The District’s processes do not have a way to identify unofficial withdrawals before being reported in the NSLDS. The District's software shows student with unofficial withdrawals as having completed the term with all Fs. Effect or potential effect: The District NSLDS’ reporting had withdrawal dates that were not supported by the District's records. Questioned costs: No questioned costs identified. Context: Out of a population of 218 withdrawals, a sample of 22 was selected. Out of the sampleof 22, 8 samples had withdrawal dates listed in the Return of Title IV Funds (R2T4) calculation worksheets that did not match the District’s NSLDS Enrollment Detail Report. It was noted that the 8 samples with dates that did not match were considered unofficial withdrawals. Recommendation: The District should develop policies and procedures to ensure that dates reported to in NSLDS agree to the District’s records. Views of responsible officials: The District understands and concurs with the finding and recommendation.
Finding 2023-002
Federal program: Student Financial Assistance (SFA) Cluster (AL# 84.007, 84.033, 84.063, 84.268) Federal agency: U.S. Department of Education Award year: 2022-2023 Criteria: Per 34 CFR668.22, institutions that do not take attendance are required to report the withdrawal date of students who unofficially withdraw as either the last day of academically related activity or the halfway point in the term. Condition: The District’s internal controls did not detect or prevent incorrect withdrawal dates from being reported in the National Student Loan Data System (NSLDS). Cause: The District’s processes do not have a way to identify unofficial withdrawals before being reported in the NSLDS. The District's software shows student with unofficial withdrawals as having completed the term with all Fs. Effect or potential effect: The District NSLDS’ reporting had withdrawal dates that were not supported by the District's records. Questioned costs: No questioned costs identified. Context: Out of a population of 218 withdrawals, a sample of 22 was selected. Out of the sampleof 22, 8 samples had withdrawal dates listed in the Return of Title IV Funds (R2T4) calculation worksheets that did not match the District’s NSLDS Enrollment Detail Report. It was noted that the 8 samples with dates that did not match were considered unofficial withdrawals. Recommendation: The District should develop policies and procedures to ensure that dates reported to in NSLDS agree to the District’s records. Views of responsible officials: The District understands and concurs with the finding and recommendation.
Finding 2023-002
Federal program: Student Financial Assistance (SFA) Cluster (AL# 84.007, 84.033, 84.063, 84.268) Federal agency: U.S. Department of Education Award year: 2022-2023 Criteria: Per 34 CFR668.22, institutions that do not take attendance are required to report the withdrawal date of students who unofficially withdraw as either the last day of academically related activity or the halfway point in the term. Condition: The District’s internal controls did not detect or prevent incorrect withdrawal dates from being reported in the National Student Loan Data System (NSLDS). Cause: The District’s processes do not have a way to identify unofficial withdrawals before being reported in the NSLDS. The District's software shows student with unofficial withdrawals as having completed the term with all Fs. Effect or potential effect: The District NSLDS’ reporting had withdrawal dates that were not supported by the District's records. Questioned costs: No questioned costs identified. Context: Out of a population of 218 withdrawals, a sample of 22 was selected. Out of the sampleof 22, 8 samples had withdrawal dates listed in the Return of Title IV Funds (R2T4) calculation worksheets that did not match the District’s NSLDS Enrollment Detail Report. It was noted that the 8 samples with dates that did not match were considered unofficial withdrawals. Recommendation: The District should develop policies and procedures to ensure that dates reported to in NSLDS agree to the District’s records. Views of responsible officials: The District understands and concurs with the finding and recommendation.