FAC Explorer

Audit 178614

FY End
2022-06-30
Total Expended
$39.30M
Findings
8
Programs
11
Organization: Miles College (AL)
Year: 2022 Accepted: 2023-02-14
Auditor: The Wesley Peachtree Group Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
194829 2022-001 Material Weakness - CN
194830 2022-001 Material Weakness - CN
194831 2022-001 Material Weakness - CN
194832 2022-001 Material Weakness - CN
771271 2022-001 Material Weakness - CN
771272 2022-001 Material Weakness - CN
771273 2022-001 Material Weakness - CN
771274 2022-001 Material Weakness - CN

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $6.74M Yes 1
84.268 Federal Direct Student Loans $5.15M Yes 1
84.425 Education Stabilization Fund $3.82M Yes 0
84.031 Higher Education_institutional Aid $892,754 Yes 0
84.033 Federal Work-Study Program $305,390 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $300,208 Yes 1
84.042 Trio_student Support Services $267,284 - 0
47.076 Education and Human Resources $41,911 - 0
15.924 National Park Services $40,938 - 0
93.658 Foster Care_title IV-E $23,590 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $6,316 - 0

Contacts

Name Title Type
MNKCCLJFC3L7 Brian Adams Auditee
2059293287 Donald K. Murphy Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The College participates in several programs sponsored by various government agencies as listed in the accompanying Schedule of Expenditures of Federal and State Grant Awards. All programs are subject to audit by the various agencies and they have the authority to determine liabilities, limit or suspend the College's participation in the federal and state programs.The accompanying Schedule of Expenditures of Federal and State Grant Awards is presented on an accrual basis of accounting consistent with the basis of accounting used by the College in the preparation of its financial statements. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule includes all known federal and state and pass-through federal and state funds expended by the College for the year ended June 30, 2022. All grants/awards should be reviewed in detail to determine if they contain any special provisions (for example, some awards require they be treated as major programs, even though they might not otherwise qualify as such). If the grant/award contains federal funding, the organization will obtain the following: name of the federal agency, award period, Catalog of Federal Domestic Assistance (CFDA) number. The grant/award should also be researched to determine if it is part of a cluster (including research and development) or a federal loan program. If the grant/award is passed through to/ from a sub-recipient, the organization will obtain the pass-through entity identifying number. Prior to the grant/award becoming operational, the organization should review the OMB Compliance Supplements Matrix of Compliance Requirements. For every federally funded grant/award, personnel should be assigned for each area of compliance. Expenditures must be tracked for each individual grant/award. The accounting system must be set up to capture this information, and individuals must be established to assign expenses to each grant/award. De Minimis Rate Used: N Rate Explanation: The College has received a federally negotiated indirect cost rate and therefore, has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
Finding 2022-001 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Material Weakness): Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84.003, June 30, 2022; Federal Supplemental Educational Opportunity Grants, CFDA No. 84.007, June 30, 2022; Federal Teacher Education Assistance for College and Higher Education Grants (TEACH), CFDA No.84.379, June 30, 2022 Federal Direct Student Loans, CFDA No. 84.268, June 30, 2022; Criteria - Federal regulations governing the Title IV programs. Condition - Numerous compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context-We observed the following condition in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The Center's participation in the Title IV programs could be subject to USDE sanctions as applicable. Auditor's Recommendation - The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-001
Finding 2022-001 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Material Weakness): Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84.003, June 30, 2022; Federal Supplemental Educational Opportunity Grants, CFDA No. 84.007, June 30, 2022; Federal Teacher Education Assistance for College and Higher Education Grants (TEACH), CFDA No.84.379, June 30, 2022 Federal Direct Student Loans, CFDA No. 84.268, June 30, 2022; Criteria - Federal regulations governing the Title IV programs. Condition - Numerous compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context-We observed the following condition in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The Center's participation in the Title IV programs could be subject to USDE sanctions as applicable. Auditor's Recommendation - The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-001
Finding 2022-001 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Material Weakness): Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84.003, June 30, 2022; Federal Supplemental Educational Opportunity Grants, CFDA No. 84.007, June 30, 2022; Federal Teacher Education Assistance for College and Higher Education Grants (TEACH), CFDA No.84.379, June 30, 2022 Federal Direct Student Loans, CFDA No. 84.268, June 30, 2022; Criteria - Federal regulations governing the Title IV programs. Condition - Numerous compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context-We observed the following condition in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The Center's participation in the Title IV programs could be subject to USDE sanctions as applicable. Auditor's Recommendation - The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-001
Finding 2022-001 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Material Weakness): Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84.003, June 30, 2022; Federal Supplemental Educational Opportunity Grants, CFDA No. 84.007, June 30, 2022; Federal Teacher Education Assistance for College and Higher Education Grants (TEACH), CFDA No.84.379, June 30, 2022 Federal Direct Student Loans, CFDA No. 84.268, June 30, 2022; Criteria - Federal regulations governing the Title IV programs. Condition - Numerous compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context-We observed the following condition in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The Center's participation in the Title IV programs could be subject to USDE sanctions as applicable. Auditor's Recommendation - The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-001
Finding 2022-001 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Material Weakness): Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84.003, June 30, 2022; Federal Supplemental Educational Opportunity Grants, CFDA No. 84.007, June 30, 2022; Federal Teacher Education Assistance for College and Higher Education Grants (TEACH), CFDA No.84.379, June 30, 2022 Federal Direct Student Loans, CFDA No. 84.268, June 30, 2022; Criteria - Federal regulations governing the Title IV programs. Condition - Numerous compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context-We observed the following condition in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The Center's participation in the Title IV programs could be subject to USDE sanctions as applicable. Auditor's Recommendation - The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-001
Finding 2022-001 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Material Weakness): Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84.003, June 30, 2022; Federal Supplemental Educational Opportunity Grants, CFDA No. 84.007, June 30, 2022; Federal Teacher Education Assistance for College and Higher Education Grants (TEACH), CFDA No.84.379, June 30, 2022 Federal Direct Student Loans, CFDA No. 84.268, June 30, 2022; Criteria - Federal regulations governing the Title IV programs. Condition - Numerous compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context-We observed the following condition in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The Center's participation in the Title IV programs could be subject to USDE sanctions as applicable. Auditor's Recommendation - The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-001
Finding 2022-001 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Material Weakness): Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84.003, June 30, 2022; Federal Supplemental Educational Opportunity Grants, CFDA No. 84.007, June 30, 2022; Federal Teacher Education Assistance for College and Higher Education Grants (TEACH), CFDA No.84.379, June 30, 2022 Federal Direct Student Loans, CFDA No. 84.268, June 30, 2022; Criteria - Federal regulations governing the Title IV programs. Condition - Numerous compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context-We observed the following condition in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The Center's participation in the Title IV programs could be subject to USDE sanctions as applicable. Auditor's Recommendation - The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-001
Finding 2022-001 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Material Weakness): Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84.003, June 30, 2022; Federal Supplemental Educational Opportunity Grants, CFDA No. 84.007, June 30, 2022; Federal Teacher Education Assistance for College and Higher Education Grants (TEACH), CFDA No.84.379, June 30, 2022 Federal Direct Student Loans, CFDA No. 84.268, June 30, 2022; Criteria - Federal regulations governing the Title IV programs. Condition - Numerous compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context-We observed the following condition in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The Center's participation in the Title IV programs could be subject to USDE sanctions as applicable. Auditor's Recommendation - The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.