Audit 19257

FY End
2022-09-30
Total Expended
$33.23M
Findings
16
Programs
14
Year: 2022 Accepted: 2023-02-09

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
20447 2022-001 Material Weakness - N
20448 2022-001 Material Weakness - N
20449 2022-002 Significant Deficiency - N
20450 2022-001 Material Weakness - N
20451 2022-002 Significant Deficiency - N
20452 2022-001 Material Weakness - N
20453 2022-002 Significant Deficiency - N
20454 2022-002 Significant Deficiency - N
596889 2022-001 Material Weakness - N
596890 2022-001 Material Weakness - N
596891 2022-002 Significant Deficiency - N
596892 2022-001 Material Weakness - N
596893 2022-002 Significant Deficiency - N
596894 2022-001 Material Weakness - N
596895 2022-002 Significant Deficiency - N
596896 2022-002 Significant Deficiency - N

Contacts

Name Title Type
V5LPAH7EBJK1 David Morris Auditee
2058568597 Jeri Groce Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federalgrant activity of Jefferson State Community College (the College) and is presented on the accrualbasis of accounting. The information in this schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (the UniformGuidance). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001 ? Special Tests and Provisions: Exit Counseling (Material Weakness and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 685.304 requires an institution to ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate borrower shortly before the student borrower ceases at least half-time study at the school. Condition: We selected a sample of 25 students who withdrew from the College. Fourteen of these students received a loan during the year or during their career at the College. Out of the 14 students, none of the students had documentation of exit counseling on file. In addition, we selected a sample of 21 students who graduated during the fiscal year with loans. Of those 21, six students did not have documentation of exit counseling on file. Cause: The College relied on a monthly automated process to email students whose enrollment fell below half-time. The process had been running with the wrong parameters during the year and was not corrected until after the fiscal year end. Effect: The College was not in compliance with exit counseling requirements for students who graduated or withdrew from the College. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process and graduation process to ensure compliance with exit counseling requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions: Exit Counseling (Material Weakness and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 685.304 requires an institution to ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate borrower shortly before the student borrower ceases at least half-time study at the school. Condition: We selected a sample of 25 students who withdrew from the College. Fourteen of these students received a loan during the year or during their career at the College. Out of the 14 students, none of the students had documentation of exit counseling on file. In addition, we selected a sample of 21 students who graduated during the fiscal year with loans. Of those 21, six students did not have documentation of exit counseling on file. Cause: The College relied on a monthly automated process to email students whose enrollment fell below half-time. The process had been running with the wrong parameters during the year and was not corrected until after the fiscal year end. Effect: The College was not in compliance with exit counseling requirements for students who graduated or withdrew from the College. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process and graduation process to ensure compliance with exit counseling requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 668 establishes rules governing the student withdrawal process, including determination of the withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 25 students who withdrew and were receiving financial aid. Of the 25 students tested, there were three instances in which the College incorrectly calculated the percentage of aid earned.Cause: The College did not correctly calculate the amount of aid earned by using the date the withdrawal form was processed rather than the date the student completed the form. Effect: The College returned the incorrect amount of financial aid. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement, and implement checks and balances to ensure compliance with withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions: Exit Counseling (Material Weakness and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 685.304 requires an institution to ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate borrower shortly before the student borrower ceases at least half-time study at the school. Condition: We selected a sample of 25 students who withdrew from the College. Fourteen of these students received a loan during the year or during their career at the College. Out of the 14 students, none of the students had documentation of exit counseling on file. In addition, we selected a sample of 21 students who graduated during the fiscal year with loans. Of those 21, six students did not have documentation of exit counseling on file. Cause: The College relied on a monthly automated process to email students whose enrollment fell below half-time. The process had been running with the wrong parameters during the year and was not corrected until after the fiscal year end. Effect: The College was not in compliance with exit counseling requirements for students who graduated or withdrew from the College. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process and graduation process to ensure compliance with exit counseling requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 668 establishes rules governing the student withdrawal process, including determination of the withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 25 students who withdrew and were receiving financial aid. Of the 25 students tested, there were three instances in which the College incorrectly calculated the percentage of aid earned.Cause: The College did not correctly calculate the amount of aid earned by using the date the withdrawal form was processed rather than the date the student completed the form. Effect: The College returned the incorrect amount of financial aid. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement, and implement checks and balances to ensure compliance with withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions: Exit Counseling (Material Weakness and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 685.304 requires an institution to ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate borrower shortly before the student borrower ceases at least half-time study at the school. Condition: We selected a sample of 25 students who withdrew from the College. Fourteen of these students received a loan during the year or during their career at the College. Out of the 14 students, none of the students had documentation of exit counseling on file. In addition, we selected a sample of 21 students who graduated during the fiscal year with loans. Of those 21, six students did not have documentation of exit counseling on file. Cause: The College relied on a monthly automated process to email students whose enrollment fell below half-time. The process had been running with the wrong parameters during the year and was not corrected until after the fiscal year end. Effect: The College was not in compliance with exit counseling requirements for students who graduated or withdrew from the College. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process and graduation process to ensure compliance with exit counseling requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 668 establishes rules governing the student withdrawal process, including determination of the withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 25 students who withdrew and were receiving financial aid. Of the 25 students tested, there were three instances in which the College incorrectly calculated the percentage of aid earned.Cause: The College did not correctly calculate the amount of aid earned by using the date the withdrawal form was processed rather than the date the student completed the form. Effect: The College returned the incorrect amount of financial aid. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement, and implement checks and balances to ensure compliance with withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 668 establishes rules governing the student withdrawal process, including determination of the withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 25 students who withdrew and were receiving financial aid. Of the 25 students tested, there were three instances in which the College incorrectly calculated the percentage of aid earned.Cause: The College did not correctly calculate the amount of aid earned by using the date the withdrawal form was processed rather than the date the student completed the form. Effect: The College returned the incorrect amount of financial aid. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement, and implement checks and balances to ensure compliance with withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions: Exit Counseling (Material Weakness and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 685.304 requires an institution to ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate borrower shortly before the student borrower ceases at least half-time study at the school. Condition: We selected a sample of 25 students who withdrew from the College. Fourteen of these students received a loan during the year or during their career at the College. Out of the 14 students, none of the students had documentation of exit counseling on file. In addition, we selected a sample of 21 students who graduated during the fiscal year with loans. Of those 21, six students did not have documentation of exit counseling on file. Cause: The College relied on a monthly automated process to email students whose enrollment fell below half-time. The process had been running with the wrong parameters during the year and was not corrected until after the fiscal year end. Effect: The College was not in compliance with exit counseling requirements for students who graduated or withdrew from the College. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process and graduation process to ensure compliance with exit counseling requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions: Exit Counseling (Material Weakness and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 685.304 requires an institution to ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate borrower shortly before the student borrower ceases at least half-time study at the school. Condition: We selected a sample of 25 students who withdrew from the College. Fourteen of these students received a loan during the year or during their career at the College. Out of the 14 students, none of the students had documentation of exit counseling on file. In addition, we selected a sample of 21 students who graduated during the fiscal year with loans. Of those 21, six students did not have documentation of exit counseling on file. Cause: The College relied on a monthly automated process to email students whose enrollment fell below half-time. The process had been running with the wrong parameters during the year and was not corrected until after the fiscal year end. Effect: The College was not in compliance with exit counseling requirements for students who graduated or withdrew from the College. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process and graduation process to ensure compliance with exit counseling requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 668 establishes rules governing the student withdrawal process, including determination of the withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 25 students who withdrew and were receiving financial aid. Of the 25 students tested, there were three instances in which the College incorrectly calculated the percentage of aid earned.Cause: The College did not correctly calculate the amount of aid earned by using the date the withdrawal form was processed rather than the date the student completed the form. Effect: The College returned the incorrect amount of financial aid. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement, and implement checks and balances to ensure compliance with withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions: Exit Counseling (Material Weakness and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 685.304 requires an institution to ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate borrower shortly before the student borrower ceases at least half-time study at the school. Condition: We selected a sample of 25 students who withdrew from the College. Fourteen of these students received a loan during the year or during their career at the College. Out of the 14 students, none of the students had documentation of exit counseling on file. In addition, we selected a sample of 21 students who graduated during the fiscal year with loans. Of those 21, six students did not have documentation of exit counseling on file. Cause: The College relied on a monthly automated process to email students whose enrollment fell below half-time. The process had been running with the wrong parameters during the year and was not corrected until after the fiscal year end. Effect: The College was not in compliance with exit counseling requirements for students who graduated or withdrew from the College. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process and graduation process to ensure compliance with exit counseling requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 668 establishes rules governing the student withdrawal process, including determination of the withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 25 students who withdrew and were receiving financial aid. Of the 25 students tested, there were three instances in which the College incorrectly calculated the percentage of aid earned.Cause: The College did not correctly calculate the amount of aid earned by using the date the withdrawal form was processed rather than the date the student completed the form. Effect: The College returned the incorrect amount of financial aid. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement, and implement checks and balances to ensure compliance with withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions: Exit Counseling (Material Weakness and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 685.304 requires an institution to ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate borrower shortly before the student borrower ceases at least half-time study at the school. Condition: We selected a sample of 25 students who withdrew from the College. Fourteen of these students received a loan during the year or during their career at the College. Out of the 14 students, none of the students had documentation of exit counseling on file. In addition, we selected a sample of 21 students who graduated during the fiscal year with loans. Of those 21, six students did not have documentation of exit counseling on file. Cause: The College relied on a monthly automated process to email students whose enrollment fell below half-time. The process had been running with the wrong parameters during the year and was not corrected until after the fiscal year end. Effect: The College was not in compliance with exit counseling requirements for students who graduated or withdrew from the College. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process and graduation process to ensure compliance with exit counseling requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 668 establishes rules governing the student withdrawal process, including determination of the withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 25 students who withdrew and were receiving financial aid. Of the 25 students tested, there were three instances in which the College incorrectly calculated the percentage of aid earned.Cause: The College did not correctly calculate the amount of aid earned by using the date the withdrawal form was processed rather than the date the student completed the form. Effect: The College returned the incorrect amount of financial aid. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement, and implement checks and balances to ensure compliance with withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 668 establishes rules governing the student withdrawal process, including determination of the withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 25 students who withdrew and were receiving financial aid. Of the 25 students tested, there were three instances in which the College incorrectly calculated the percentage of aid earned.Cause: The College did not correctly calculate the amount of aid earned by using the date the withdrawal form was processed rather than the date the student completed the form. Effect: The College returned the incorrect amount of financial aid. Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement, and implement checks and balances to ensure compliance with withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.