FAC Explorer

Audit 20113

FY End
2022-06-30
Total Expended
$6.73M
Findings
6
Programs
11
Organization: Greenfield Community College (MA)
Year: 2022 Accepted: 2023-01-12
Auditor: O'Connor & Drew PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21798 2022-001 - - L
21799 2022-001 - - L
21800 2022-001 - - L
598240 2022-001 - - L
598241 2022-001 - - L
598242 2022-001 - - L

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $1.50M - 0
84.268 Federal Direct Student Loans $643,724 - 0
84.047 Trio_upward Bound $374,858 Yes 0
84.031 Higher Education_institutional Aid $206,206 - 0
84.425 Education Stabilization Fund $178,790 Yes 1
84.033 Federal Work-Study Program $133,201 - 0
84.007 Federal Supplemental Educational Opportunity Grants $87,990 - 0
84.048 Career and Technical Education -- Basic Grants to States $78,843 - 0
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $41,203 - 0
16.842 Opioid Affected Youth Initiative $1,025 - 0
47.076 Education and Human Resources $45 - 0

Contacts

Name Title Type
NJNPSELLAHY3 413-775-1305 Auditee
4137751305 David Diiulis Auditor
No contacts on file

Notes to SEFA

Title: Direct Loans Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule)includes the federal award activity of Greenfield Community College (the College)under programs of the Federal Government for the year ended June 30, 2022. Theinformation on this Schedule is prepared in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, 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 positionor cash flows of the College. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal Student Loan ProgramsDirect Student Loan ProgramThe College disbursed $643,724 of loans under the Federal Direct Student Loansprogram, which include Stafford Subsidized and Unsubsidized Loans and Parent PlusLoans. It is not practical to determine the balances of the loans outstanding to studentsof the College under the program as of June 30, 2022. The College is only responsiblefor the performance of certain administrative duties and, accordingly, these loans arenot included in the Colleges financial statements.

Finding Details

Finding 2022-001
Finding number: 2022-001 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund ALN #: 84.425E and 84.425F Award year: 2022 Criteria Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Security Act required that institutions submit an Annual Report to the Department of Education that details the institution's annual expenditures accurately and that the expenditures reconcile with institution's underlying records. Condition During our testing, we noted that the Annual Report submitted by the College was not accurate and did not reconcile with the College's underlying records. Effect The College's annual report submitted to the Department of Education was not accurate. Identification as a Repeat Finding, if applicable Not applicable Recommendation The College should create procedures to ensure College is in compliance with the program's reporting requirements. View of Responsible Officials The College agrees with this finding and will take the necessary steps to put a process in place to check this in the future.
Finding 2022-001
Finding number: 2022-001 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund ALN #: 84.425E and 84.425F Award year: 2022 Criteria Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Security Act required that institutions submit an Annual Report to the Department of Education that details the institution's annual expenditures accurately and that the expenditures reconcile with institution's underlying records. Condition During our testing, we noted that the Annual Report submitted by the College was not accurate and did not reconcile with the College's underlying records. Effect The College's annual report submitted to the Department of Education was not accurate. Identification as a Repeat Finding, if applicable Not applicable Recommendation The College should create procedures to ensure College is in compliance with the program's reporting requirements. View of Responsible Officials The College agrees with this finding and will take the necessary steps to put a process in place to check this in the future.
Finding 2022-001
Finding number: 2022-001 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund ALN #: 84.425E and 84.425F Award year: 2022 Criteria Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Security Act required that institutions submit an Annual Report to the Department of Education that details the institution's annual expenditures accurately and that the expenditures reconcile with institution's underlying records. Condition During our testing, we noted that the Annual Report submitted by the College was not accurate and did not reconcile with the College's underlying records. Effect The College's annual report submitted to the Department of Education was not accurate. Identification as a Repeat Finding, if applicable Not applicable Recommendation The College should create procedures to ensure College is in compliance with the program's reporting requirements. View of Responsible Officials The College agrees with this finding and will take the necessary steps to put a process in place to check this in the future.
Finding 2022-001
Finding number: 2022-001 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund ALN #: 84.425E and 84.425F Award year: 2022 Criteria Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Security Act required that institutions submit an Annual Report to the Department of Education that details the institution's annual expenditures accurately and that the expenditures reconcile with institution's underlying records. Condition During our testing, we noted that the Annual Report submitted by the College was not accurate and did not reconcile with the College's underlying records. Effect The College's annual report submitted to the Department of Education was not accurate. Identification as a Repeat Finding, if applicable Not applicable Recommendation The College should create procedures to ensure College is in compliance with the program's reporting requirements. View of Responsible Officials The College agrees with this finding and will take the necessary steps to put a process in place to check this in the future.
Finding 2022-001
Finding number: 2022-001 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund ALN #: 84.425E and 84.425F Award year: 2022 Criteria Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Security Act required that institutions submit an Annual Report to the Department of Education that details the institution's annual expenditures accurately and that the expenditures reconcile with institution's underlying records. Condition During our testing, we noted that the Annual Report submitted by the College was not accurate and did not reconcile with the College's underlying records. Effect The College's annual report submitted to the Department of Education was not accurate. Identification as a Repeat Finding, if applicable Not applicable Recommendation The College should create procedures to ensure College is in compliance with the program's reporting requirements. View of Responsible Officials The College agrees with this finding and will take the necessary steps to put a process in place to check this in the future.
Finding 2022-001
Finding number: 2022-001 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund ALN #: 84.425E and 84.425F Award year: 2022 Criteria Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Security Act required that institutions submit an Annual Report to the Department of Education that details the institution's annual expenditures accurately and that the expenditures reconcile with institution's underlying records. Condition During our testing, we noted that the Annual Report submitted by the College was not accurate and did not reconcile with the College's underlying records. Effect The College's annual report submitted to the Department of Education was not accurate. Identification as a Repeat Finding, if applicable Not applicable Recommendation The College should create procedures to ensure College is in compliance with the program's reporting requirements. View of Responsible Officials The College agrees with this finding and will take the necessary steps to put a process in place to check this in the future.