Audit 16907

FY End
2022-05-31
Total Expended
$15.66M
Findings
12
Programs
13
Organization: Illinois College (IL)
Year: 2022 Accepted: 2022-11-08
Auditor: Sikich LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
12460 2022-001 - - N
12461 2022-001 - - N
12462 2022-001 - - N
12463 2022-001 - - N
12464 2022-001 - - N
12465 2022-001 - - N
588902 2022-001 - - N
588903 2022-001 - - N
588904 2022-001 - - N
588905 2022-001 - - N
588906 2022-001 - - N
588907 2022-001 - - N

Contacts

Name Title Type
LQ3JZVN4MBD6 Kent Siltman Auditee
2172453003 Raymond Krouse Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. FEDERAL PERKINS LOAN PROGRAM (84.038) - Balances outstanding at the end of the audit period were 1047142. Expenditures of the Direct Loan program include the total value of the loans awarded and paid to the Colleges students during the year ended May 31, 2022. The Perkins loans represent the amounts of the federal Perkins loans outstanding at May 31, 2021. During the year ended May 31, 2022, $207,894 was collected and cancelled for Perkins loans.
Title: Additional information Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. As of and during the year ended May 31, 2022, the College did not receive any noncash federal assistance or federal insurance. In addition, the College did not pass through any federal grants to sub-recipients.
Title: Higher Education Institutional Aid Endowment Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. As part of its Higher Education Institutional Aid grant, Title III the College was authorized to create an endowment fund using federal grant proceeds together with required matching contributions to be held for perpetuity. The cumulative balance of the federal awards and matching contributions was $260,155 as of May 31, 2022. This balance is included in the federal expenditures presented in the Schedule.

Finding Details

2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 ? Year Ended May 31, 2022 Criteria: An institution must pay credit balances to students within fourteen days of the creation of such credit or within fourteen days of the date the institution mut pay the remaining balance on loan funds by the end of the loan period and any remaining other Title IV program funds by the end of the last payment period in the award year for which the funds were awarded (34 CFR 668.164 and 668.165). Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 ? Year Ended May 31, 2022 Criteria: An institution must pay credit balances to students within fourteen days of the creation of such credit or within fourteen days of the date the institution mut pay the remaining balance on loan funds by the end of the loan period and any remaining other Title IV program funds by the end of the last payment period in the award year for which the funds were awarded (34 CFR 668.164 and 668.165). Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 ? Year Ended May 31, 2022 Criteria: An institution must pay credit balances to students within fourteen days of the creation of such credit or within fourteen days of the date the institution mut pay the remaining balance on loan funds by the end of the loan period and any remaining other Title IV program funds by the end of the last payment period in the award year for which the funds were awarded (34 CFR 668.164 and 668.165). Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 ? Year Ended May 31, 2022 Criteria: An institution must pay credit balances to students within fourteen days of the creation of such credit or within fourteen days of the date the institution mut pay the remaining balance on loan funds by the end of the loan period and any remaining other Title IV program funds by the end of the last payment period in the award year for which the funds were awarded (34 CFR 668.164 and 668.165). Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 ? Year Ended May 31, 2022 Criteria: An institution must pay credit balances to students within fourteen days of the creation of such credit or within fourteen days of the date the institution mut pay the remaining balance on loan funds by the end of the loan period and any remaining other Title IV program funds by the end of the last payment period in the award year for which the funds were awarded (34 CFR 668.164 and 668.165). Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 ? Year Ended May 31, 2022 Criteria: An institution must pay credit balances to students within fourteen days of the creation of such credit or within fourteen days of the date the institution mut pay the remaining balance on loan funds by the end of the loan period and any remaining other Title IV program funds by the end of the last payment period in the award year for which the funds were awarded (34 CFR 668.164 and 668.165). Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 ? Year Ended May 31, 2022 Criteria: An institution must pay credit balances to students within fourteen days of the creation of such credit or within fourteen days of the date the institution mut pay the remaining balance on loan funds by the end of the loan period and any remaining other Title IV program funds by the end of the last payment period in the award year for which the funds were awarded (34 CFR 668.164 and 668.165). Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 ? Year Ended May 31, 2022 Criteria: An institution must pay credit balances to students within fourteen days of the creation of such credit or within fourteen days of the date the institution mut pay the remaining balance on loan funds by the end of the loan period and any remaining other Title IV program funds by the end of the last payment period in the award year for which the funds were awarded (34 CFR 668.164 and 668.165). Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 ? Year Ended May 31, 2022 Criteria: An institution must pay credit balances to students within fourteen days of the creation of such credit or within fourteen days of the date the institution mut pay the remaining balance on loan funds by the end of the loan period and any remaining other Title IV program funds by the end of the last payment period in the award year for which the funds were awarded (34 CFR 668.164 and 668.165). Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 ? Year Ended May 31, 2022 Criteria: An institution must pay credit balances to students within fourteen days of the creation of such credit or within fourteen days of the date the institution mut pay the remaining balance on loan funds by the end of the loan period and any remaining other Title IV program funds by the end of the last payment period in the award year for which the funds were awarded (34 CFR 668.164 and 668.165). Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 ? Year Ended May 31, 2022 Criteria: An institution must pay credit balances to students within fourteen days of the creation of such credit or within fourteen days of the date the institution mut pay the remaining balance on loan funds by the end of the loan period and any remaining other Title IV program funds by the end of the last payment period in the award year for which the funds were awarded (34 CFR 668.164 and 668.165). Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 ? Year Ended May 31, 2022 Criteria: An institution must pay credit balances to students within fourteen days of the creation of such credit or within fourteen days of the date the institution mut pay the remaining balance on loan funds by the end of the loan period and any remaining other Title IV program funds by the end of the last payment period in the award year for which the funds were awarded (34 CFR 668.164 and 668.165). Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report