FAC Explorer

Audit 14543

FY End
2023-06-30
Total Expended
$14.06M
Findings
8
Programs
14
Organization: Rogue Community College (OR)
Year: 2023 Accepted: 2024-01-30
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10850 2023-001 Material Weakness - N
10851 2023-001 Material Weakness - N
10852 2023-001 Material Weakness - N
10853 2023-001 Material Weakness - N
587292 2023-001 Material Weakness - N
587293 2023-001 Material Weakness - N
587294 2023-001 Material Weakness - N
587295 2023-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $6.95M Yes 1
84.268 Federal Direct Student Loans $2.63M Yes 1
84.042 Trio_student Support Services $649,640 - 0
84.044 Trio_talent Search $532,660 - 0
84.066 Trio_educational Opportunity Centers $241,799 - 0
84.007 Federal Supplemental Educational Opportunity Grants $163,110 Yes 1
84.033 Federal Work-Study Program $131,253 Yes 1
84.425 Education Stabilization Fund $114,067 Yes 0
17.261 Wia Pilots, Demonstrations, and Research Projects $72,643 - 0
59.037 Small Bsuiness Development Centers $25,252 - 0
45.310 Grants to States $20,329 - 0
84.048 Career and Technical Education -- Basic Grants to States $6,477 - 0
84.002 Adult Education - Basic Grants to States $5,381 - 0
14.218 Community Development Block Grants/entitlement Grants $4,345 - 0

Contacts

Name Title Type
R3NWL3ZM2ZZ8 Tammy Canady Auditee
5419567028 Kristin Diggs Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimum cost rate. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of the College under programs of the federal government for the year ending 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. The College received federal awards both directly from federal agencies and indirectly through pass-through entities.
Title: NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimum cost rate. Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient..
Title: NOTE 3 - FEDERAL STUDENT LOAN PROGRAMS Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimum cost rate. The College does not directly administer any of the Federal Direct Loans that the students utilize at the College. Therefore, only the value of the loans made during the year are represented on the schedule of expenditures of federal awards.

Finding Details

Finding 2023-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Compliance Requirement: Special Tests & Provisions – Gramm‐Leach‐Bliley Act (GLBA) – Student Information Security Type of Finding: Material Weakness in Internal Control Criteria: Under 16 CFR Part 314, Institutions are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts. The regulations require that the written information security program to include nine elements for institutions with 5,000 or more customers. Condition: During our testing over GLBA compliance, we noted that the College was missing aspects of the required nine elements. Cause: The College has not updated their written information security program to be in conformance with GLBA. Effect: The College did not have a system in place to ensure the required elements under GLBA were included in the comprehensive information security program and that the program was reviewed periodically. Questioned Costs: None reported. Context/Sampling: Sampling was not used. Repeat Finding from Prior Year(s): No Recommendation: The College should have a system in place to ensure that their comprehensive security program includes the required aspects under GLBA and that they are in documented in writing. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Compliance Requirement: Special Tests & Provisions – Gramm‐Leach‐Bliley Act (GLBA) – Student Information Security Type of Finding: Material Weakness in Internal Control Criteria: Under 16 CFR Part 314, Institutions are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts. The regulations require that the written information security program to include nine elements for institutions with 5,000 or more customers. Condition: During our testing over GLBA compliance, we noted that the College was missing aspects of the required nine elements. Cause: The College has not updated their written information security program to be in conformance with GLBA. Effect: The College did not have a system in place to ensure the required elements under GLBA were included in the comprehensive information security program and that the program was reviewed periodically. Questioned Costs: None reported. Context/Sampling: Sampling was not used. Repeat Finding from Prior Year(s): No Recommendation: The College should have a system in place to ensure that their comprehensive security program includes the required aspects under GLBA and that they are in documented in writing. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Compliance Requirement: Special Tests & Provisions – Gramm‐Leach‐Bliley Act (GLBA) – Student Information Security Type of Finding: Material Weakness in Internal Control Criteria: Under 16 CFR Part 314, Institutions are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts. The regulations require that the written information security program to include nine elements for institutions with 5,000 or more customers. Condition: During our testing over GLBA compliance, we noted that the College was missing aspects of the required nine elements. Cause: The College has not updated their written information security program to be in conformance with GLBA. Effect: The College did not have a system in place to ensure the required elements under GLBA were included in the comprehensive information security program and that the program was reviewed periodically. Questioned Costs: None reported. Context/Sampling: Sampling was not used. Repeat Finding from Prior Year(s): No Recommendation: The College should have a system in place to ensure that their comprehensive security program includes the required aspects under GLBA and that they are in documented in writing. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Compliance Requirement: Special Tests & Provisions – Gramm‐Leach‐Bliley Act (GLBA) – Student Information Security Type of Finding: Material Weakness in Internal Control Criteria: Under 16 CFR Part 314, Institutions are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts. The regulations require that the written information security program to include nine elements for institutions with 5,000 or more customers. Condition: During our testing over GLBA compliance, we noted that the College was missing aspects of the required nine elements. Cause: The College has not updated their written information security program to be in conformance with GLBA. Effect: The College did not have a system in place to ensure the required elements under GLBA were included in the comprehensive information security program and that the program was reviewed periodically. Questioned Costs: None reported. Context/Sampling: Sampling was not used. Repeat Finding from Prior Year(s): No Recommendation: The College should have a system in place to ensure that their comprehensive security program includes the required aspects under GLBA and that they are in documented in writing. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Compliance Requirement: Special Tests & Provisions – Gramm‐Leach‐Bliley Act (GLBA) – Student Information Security Type of Finding: Material Weakness in Internal Control Criteria: Under 16 CFR Part 314, Institutions are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts. The regulations require that the written information security program to include nine elements for institutions with 5,000 or more customers. Condition: During our testing over GLBA compliance, we noted that the College was missing aspects of the required nine elements. Cause: The College has not updated their written information security program to be in conformance with GLBA. Effect: The College did not have a system in place to ensure the required elements under GLBA were included in the comprehensive information security program and that the program was reviewed periodically. Questioned Costs: None reported. Context/Sampling: Sampling was not used. Repeat Finding from Prior Year(s): No Recommendation: The College should have a system in place to ensure that their comprehensive security program includes the required aspects under GLBA and that they are in documented in writing. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Compliance Requirement: Special Tests & Provisions – Gramm‐Leach‐Bliley Act (GLBA) – Student Information Security Type of Finding: Material Weakness in Internal Control Criteria: Under 16 CFR Part 314, Institutions are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts. The regulations require that the written information security program to include nine elements for institutions with 5,000 or more customers. Condition: During our testing over GLBA compliance, we noted that the College was missing aspects of the required nine elements. Cause: The College has not updated their written information security program to be in conformance with GLBA. Effect: The College did not have a system in place to ensure the required elements under GLBA were included in the comprehensive information security program and that the program was reviewed periodically. Questioned Costs: None reported. Context/Sampling: Sampling was not used. Repeat Finding from Prior Year(s): No Recommendation: The College should have a system in place to ensure that their comprehensive security program includes the required aspects under GLBA and that they are in documented in writing. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Compliance Requirement: Special Tests & Provisions – Gramm‐Leach‐Bliley Act (GLBA) – Student Information Security Type of Finding: Material Weakness in Internal Control Criteria: Under 16 CFR Part 314, Institutions are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts. The regulations require that the written information security program to include nine elements for institutions with 5,000 or more customers. Condition: During our testing over GLBA compliance, we noted that the College was missing aspects of the required nine elements. Cause: The College has not updated their written information security program to be in conformance with GLBA. Effect: The College did not have a system in place to ensure the required elements under GLBA were included in the comprehensive information security program and that the program was reviewed periodically. Questioned Costs: None reported. Context/Sampling: Sampling was not used. Repeat Finding from Prior Year(s): No Recommendation: The College should have a system in place to ensure that their comprehensive security program includes the required aspects under GLBA and that they are in documented in writing. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Compliance Requirement: Special Tests & Provisions – Gramm‐Leach‐Bliley Act (GLBA) – Student Information Security Type of Finding: Material Weakness in Internal Control Criteria: Under 16 CFR Part 314, Institutions are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts. The regulations require that the written information security program to include nine elements for institutions with 5,000 or more customers. Condition: During our testing over GLBA compliance, we noted that the College was missing aspects of the required nine elements. Cause: The College has not updated their written information security program to be in conformance with GLBA. Effect: The College did not have a system in place to ensure the required elements under GLBA were included in the comprehensive information security program and that the program was reviewed periodically. Questioned Costs: None reported. Context/Sampling: Sampling was not used. Repeat Finding from Prior Year(s): No Recommendation: The College should have a system in place to ensure that their comprehensive security program includes the required aspects under GLBA and that they are in documented in writing. Views of Responsible Officials: Management agrees with the finding.