FAC Explorer

Audit 19548

FY End
2022-06-30
Total Expended
$80.71M
Findings
8
Programs
20
Organization: Community College District of St. Louis (MO)
Year: 2022 Accepted: 2022-11-18
Auditor: Kpm CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
15895 2022-001 Significant Deficiency - N
15896 2022-001 Significant Deficiency - N
15897 2022-001 Significant Deficiency - N
15898 2022-001 Significant Deficiency - N
592337 2022-001 Significant Deficiency - N
592338 2022-001 Significant Deficiency - N
592339 2022-001 Significant Deficiency - N
592340 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $17.57M Yes 1
84.268 Federal Direct Student Loans $3.03M Yes 1
17.268 H-1b Job Training Grants $2.49M - 0
84.425 Education Stabilization Fund $2.35M Yes 0
84.048 Career and Technical Education -- Basic Grants to States $1.05M - 0
84.033 Federal Work-Study Program $808,125 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $750,312 Yes 1
84.042 Trio_student Support Services $616,627 - 0
84.047 Trio_upward Bound $299,514 - 0
84.335 Child Care Access Means Parents in School $238,136 - 0
17.287 Job Corps Experimental Projects and Technical Assistance (b) $237,088 - 0
84.002 Adult Education - Basic Grants to States $185,119 - 0
93.732 Mental and Behavioral Health Education and Training Grants $141,932 - 0
17.278 Wia Dislocated Worker Formula Grants $105,617 - 0
66.815 Environmental Workforce Development and Job Training Cooperative Agreements $78,510 - 0
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $31,802 - 0
10.558 Child and Adult Care Food Program $26,448 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $19,064 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,456 - 0
47.076 Education and Human Resources $2,263 - 0

Contacts

Name Title Type
CH6QTM2K95W1 Mark Swadener Auditee
3145395245 Matt Wallace Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 1. Expenditures reported in the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the Colleges basic financial statements.2. Pass-through entity identifying numbers are presented where available.3. The College elected not to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Community College District of St. Louis under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Community College District of St. Louis, it is not intended to and does not present the financial position, changes in net position, or cash flows of Community College District of St. Louis.
Title: Loan Programs Accounting Policies: 1. Expenditures reported in the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the Colleges basic financial statements.2. Pass-through entity identifying numbers are presented where available.3. The College elected not to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The College participates in the Federal Direct Student Loan Program, which provides federal loans directly to the students rather than through private lending institutions. The College is responsible only for the origination of the loan (e.g., determining student eligibility and disbursing loan proceeds to the borrower). The Direct Loan Servicer is then responsible for the overall servicing and collection of the loan. The amount reported on the schedule of expenditures of federal awards for the loan program represents the total value of the loans awarded and paid to the Colleges students during the year ended June 30, 2022.

Finding Details

Finding 2022-001
2022-001 Special Tests and Provisions: Enrollment Reporting Criteria: The College is required to update changes in student enrollment status, report the date the enrollment status was effective, enter anticipated completion date, and submit changes electronically with the National Student Loan Data System (NSLDS) website in accordance with 34 CFR 682.610 and 34 CFR 685.309. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that proper enrollment status information was not provided. Context: A sample of 40 students revealed that enrollment status was not reported properly for one student. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause: The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the NSLDS. Questioned Costs: None. Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of 34 CFR 682.610 and 685.309 as it relates to reporting required to the NSLDS. We further recommend that the College follow the guidance provided in the NSLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. College Response: We concur. The Office of the Registrar at Saint Louis Community College investigated he exception and updated our existing reporting procedures beginning with the Fall 2022 semester. The College believes the new procedures will timely identify and report the required enrollment status changes for the National Student Loan Database System (NSLDS).
Finding 2022-001
2022-001 Special Tests and Provisions: Enrollment Reporting Criteria: The College is required to update changes in student enrollment status, report the date the enrollment status was effective, enter anticipated completion date, and submit changes electronically with the National Student Loan Data System (NSLDS) website in accordance with 34 CFR 682.610 and 34 CFR 685.309. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that proper enrollment status information was not provided. Context: A sample of 40 students revealed that enrollment status was not reported properly for one student. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause: The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the NSLDS. Questioned Costs: None. Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of 34 CFR 682.610 and 685.309 as it relates to reporting required to the NSLDS. We further recommend that the College follow the guidance provided in the NSLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. College Response: We concur. The Office of the Registrar at Saint Louis Community College investigated he exception and updated our existing reporting procedures beginning with the Fall 2022 semester. The College believes the new procedures will timely identify and report the required enrollment status changes for the National Student Loan Database System (NSLDS).
Finding 2022-001
2022-001 Special Tests and Provisions: Enrollment Reporting Criteria: The College is required to update changes in student enrollment status, report the date the enrollment status was effective, enter anticipated completion date, and submit changes electronically with the National Student Loan Data System (NSLDS) website in accordance with 34 CFR 682.610 and 34 CFR 685.309. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that proper enrollment status information was not provided. Context: A sample of 40 students revealed that enrollment status was not reported properly for one student. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause: The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the NSLDS. Questioned Costs: None. Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of 34 CFR 682.610 and 685.309 as it relates to reporting required to the NSLDS. We further recommend that the College follow the guidance provided in the NSLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. College Response: We concur. The Office of the Registrar at Saint Louis Community College investigated he exception and updated our existing reporting procedures beginning with the Fall 2022 semester. The College believes the new procedures will timely identify and report the required enrollment status changes for the National Student Loan Database System (NSLDS).
Finding 2022-001
2022-001 Special Tests and Provisions: Enrollment Reporting Criteria: The College is required to update changes in student enrollment status, report the date the enrollment status was effective, enter anticipated completion date, and submit changes electronically with the National Student Loan Data System (NSLDS) website in accordance with 34 CFR 682.610 and 34 CFR 685.309. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that proper enrollment status information was not provided. Context: A sample of 40 students revealed that enrollment status was not reported properly for one student. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause: The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the NSLDS. Questioned Costs: None. Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of 34 CFR 682.610 and 685.309 as it relates to reporting required to the NSLDS. We further recommend that the College follow the guidance provided in the NSLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. College Response: We concur. The Office of the Registrar at Saint Louis Community College investigated he exception and updated our existing reporting procedures beginning with the Fall 2022 semester. The College believes the new procedures will timely identify and report the required enrollment status changes for the National Student Loan Database System (NSLDS).
Finding 2022-001
2022-001 Special Tests and Provisions: Enrollment Reporting Criteria: The College is required to update changes in student enrollment status, report the date the enrollment status was effective, enter anticipated completion date, and submit changes electronically with the National Student Loan Data System (NSLDS) website in accordance with 34 CFR 682.610 and 34 CFR 685.309. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that proper enrollment status information was not provided. Context: A sample of 40 students revealed that enrollment status was not reported properly for one student. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause: The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the NSLDS. Questioned Costs: None. Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of 34 CFR 682.610 and 685.309 as it relates to reporting required to the NSLDS. We further recommend that the College follow the guidance provided in the NSLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. College Response: We concur. The Office of the Registrar at Saint Louis Community College investigated he exception and updated our existing reporting procedures beginning with the Fall 2022 semester. The College believes the new procedures will timely identify and report the required enrollment status changes for the National Student Loan Database System (NSLDS).
Finding 2022-001
2022-001 Special Tests and Provisions: Enrollment Reporting Criteria: The College is required to update changes in student enrollment status, report the date the enrollment status was effective, enter anticipated completion date, and submit changes electronically with the National Student Loan Data System (NSLDS) website in accordance with 34 CFR 682.610 and 34 CFR 685.309. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that proper enrollment status information was not provided. Context: A sample of 40 students revealed that enrollment status was not reported properly for one student. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause: The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the NSLDS. Questioned Costs: None. Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of 34 CFR 682.610 and 685.309 as it relates to reporting required to the NSLDS. We further recommend that the College follow the guidance provided in the NSLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. College Response: We concur. The Office of the Registrar at Saint Louis Community College investigated he exception and updated our existing reporting procedures beginning with the Fall 2022 semester. The College believes the new procedures will timely identify and report the required enrollment status changes for the National Student Loan Database System (NSLDS).
Finding 2022-001
2022-001 Special Tests and Provisions: Enrollment Reporting Criteria: The College is required to update changes in student enrollment status, report the date the enrollment status was effective, enter anticipated completion date, and submit changes electronically with the National Student Loan Data System (NSLDS) website in accordance with 34 CFR 682.610 and 34 CFR 685.309. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that proper enrollment status information was not provided. Context: A sample of 40 students revealed that enrollment status was not reported properly for one student. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause: The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the NSLDS. Questioned Costs: None. Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of 34 CFR 682.610 and 685.309 as it relates to reporting required to the NSLDS. We further recommend that the College follow the guidance provided in the NSLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. College Response: We concur. The Office of the Registrar at Saint Louis Community College investigated he exception and updated our existing reporting procedures beginning with the Fall 2022 semester. The College believes the new procedures will timely identify and report the required enrollment status changes for the National Student Loan Database System (NSLDS).
Finding 2022-001
2022-001 Special Tests and Provisions: Enrollment Reporting Criteria: The College is required to update changes in student enrollment status, report the date the enrollment status was effective, enter anticipated completion date, and submit changes electronically with the National Student Loan Data System (NSLDS) website in accordance with 34 CFR 682.610 and 34 CFR 685.309. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Condition: The College has procedures in place to correctly report changes in student enrollment status within the required timeframe, but those procedures did not detect that proper enrollment status information was not provided. Context: A sample of 40 students revealed that enrollment status was not reported properly for one student. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause: The College did not have specific procedures in place to properly report or review reports provided by a third-party servicer to the NSLDS. Questioned Costs: None. Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of 34 CFR 682.610 and 685.309 as it relates to reporting required to the NSLDS. We further recommend that the College follow the guidance provided in the NSLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. College Response: We concur. The Office of the Registrar at Saint Louis Community College investigated he exception and updated our existing reporting procedures beginning with the Fall 2022 semester. The College believes the new procedures will timely identify and report the required enrollment status changes for the National Student Loan Database System (NSLDS).