FAC Explorer

Audit 22863

FY End
2022-06-30
Total Expended
$11.35M
Findings
8
Programs
17
Organization: Northern Wyoming Community College District (WY)
Year: 2022 Accepted: 2023-01-29
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
26080 2022-002 Significant Deficiency - N
26081 2022-002 Significant Deficiency - N
26082 2022-002 Significant Deficiency - N
26083 2022-002 Significant Deficiency - N
602522 2022-002 Significant Deficiency - N
602523 2022-002 Significant Deficiency - N
602524 2022-002 Significant Deficiency - N
602525 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $2.78M Yes 1
84.268 Federal Direct Student Loans $2.51M Yes 1
11.300 Investments for Public Works and Economic Development Facilities $864,179 Yes 0
21.019 Coronavirus Relief Fund $642,753 - 0
84.425 Education Stabilization Fund $326,183 Yes 0
17.600 Mine Health and Safety Grants $308,279 - 0
84.042 Trio_student Support Services $262,387 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $202,618 - 0
84.002 Adult Education - Basic Grants to States $120,904 - 0
84.007 Federal Supplemental Educational Opportunity Grants $68,076 Yes 1
84.033 Federal Work-Study Program $64,006 Yes 1
17.268 H-1b Job Training Grants $18,953 - 0
93.859 Biomedical Research and Research Training $5,196 - 0
45.130 Promotion of the Humanities_challenge Grants $2,629 - 0
94.006 Americorps $2,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $1,571 - 0
43.008 Education $595 - 0

Contacts

Name Title Type
QB1JZGMUR734 Gina Kidneigh Auditee
3076746446 Kristin Diggs Auditor
No contacts on file

Notes to SEFA

Title: NOTE 4 - FEDERAL STUDENT LOAN PROGRAMS Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal funds were passed through to subrecipients. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis cost rate as allowed under the Uniform Guidance. The District does not directly administer any of the Federal Direct Loans that the students utilize at the District. Therefore, only the value of the loans made during the year are represented on the schedule of expenditures of federal awards.
Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal funds were passed through to subrecipients. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Northern Wyoming Community College District (the District), under programs of the federal government for the year ended June 30, 2022. The information is presented in accordance with the requirements of the Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.

Finding Details

Finding 2022-002
2022-002 Direct Programs ? Department of Education FAL# 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Test and Provisions: Return to Title IV Significant Deficiency in Internal Control Over Compliance Criteria: 34 CFR Section 668.22 states that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 38 where the District calculated the incorrect amount to be returned to the Department of Education (ED). Cause: The incorrect period of enrollment was used. This error was the result of a manual calculation that was performed for the student, instead of relying on the automatic system the District uses to calculate R2T4 amounts. Effect: The incorrect amount was calculated for the return of Title IV calculation. The District returned the incorrect amount of aid to ED. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 38 students out of 191 who withdrew from the term and were considered for R2T4. Repeat Finding from Prior Year: No. Recommendation: Management of the District should review its process over manual R2T4 calculations to ensure that any errors in manual calculations are caught during the review process. Views of Responsible Officials: The District agrees with the finding.
Finding 2022-002
2022-002 Direct Programs ? Department of Education FAL# 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Test and Provisions: Return to Title IV Significant Deficiency in Internal Control Over Compliance Criteria: 34 CFR Section 668.22 states that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 38 where the District calculated the incorrect amount to be returned to the Department of Education (ED). Cause: The incorrect period of enrollment was used. This error was the result of a manual calculation that was performed for the student, instead of relying on the automatic system the District uses to calculate R2T4 amounts. Effect: The incorrect amount was calculated for the return of Title IV calculation. The District returned the incorrect amount of aid to ED. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 38 students out of 191 who withdrew from the term and were considered for R2T4. Repeat Finding from Prior Year: No. Recommendation: Management of the District should review its process over manual R2T4 calculations to ensure that any errors in manual calculations are caught during the review process. Views of Responsible Officials: The District agrees with the finding.
Finding 2022-002
2022-002 Direct Programs ? Department of Education FAL# 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Test and Provisions: Return to Title IV Significant Deficiency in Internal Control Over Compliance Criteria: 34 CFR Section 668.22 states that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 38 where the District calculated the incorrect amount to be returned to the Department of Education (ED). Cause: The incorrect period of enrollment was used. This error was the result of a manual calculation that was performed for the student, instead of relying on the automatic system the District uses to calculate R2T4 amounts. Effect: The incorrect amount was calculated for the return of Title IV calculation. The District returned the incorrect amount of aid to ED. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 38 students out of 191 who withdrew from the term and were considered for R2T4. Repeat Finding from Prior Year: No. Recommendation: Management of the District should review its process over manual R2T4 calculations to ensure that any errors in manual calculations are caught during the review process. Views of Responsible Officials: The District agrees with the finding.
Finding 2022-002
2022-002 Direct Programs ? Department of Education FAL# 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Test and Provisions: Return to Title IV Significant Deficiency in Internal Control Over Compliance Criteria: 34 CFR Section 668.22 states that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 38 where the District calculated the incorrect amount to be returned to the Department of Education (ED). Cause: The incorrect period of enrollment was used. This error was the result of a manual calculation that was performed for the student, instead of relying on the automatic system the District uses to calculate R2T4 amounts. Effect: The incorrect amount was calculated for the return of Title IV calculation. The District returned the incorrect amount of aid to ED. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 38 students out of 191 who withdrew from the term and were considered for R2T4. Repeat Finding from Prior Year: No. Recommendation: Management of the District should review its process over manual R2T4 calculations to ensure that any errors in manual calculations are caught during the review process. Views of Responsible Officials: The District agrees with the finding.
Finding 2022-002
2022-002 Direct Programs ? Department of Education FAL# 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Test and Provisions: Return to Title IV Significant Deficiency in Internal Control Over Compliance Criteria: 34 CFR Section 668.22 states that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 38 where the District calculated the incorrect amount to be returned to the Department of Education (ED). Cause: The incorrect period of enrollment was used. This error was the result of a manual calculation that was performed for the student, instead of relying on the automatic system the District uses to calculate R2T4 amounts. Effect: The incorrect amount was calculated for the return of Title IV calculation. The District returned the incorrect amount of aid to ED. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 38 students out of 191 who withdrew from the term and were considered for R2T4. Repeat Finding from Prior Year: No. Recommendation: Management of the District should review its process over manual R2T4 calculations to ensure that any errors in manual calculations are caught during the review process. Views of Responsible Officials: The District agrees with the finding.
Finding 2022-002
2022-002 Direct Programs ? Department of Education FAL# 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Test and Provisions: Return to Title IV Significant Deficiency in Internal Control Over Compliance Criteria: 34 CFR Section 668.22 states that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 38 where the District calculated the incorrect amount to be returned to the Department of Education (ED). Cause: The incorrect period of enrollment was used. This error was the result of a manual calculation that was performed for the student, instead of relying on the automatic system the District uses to calculate R2T4 amounts. Effect: The incorrect amount was calculated for the return of Title IV calculation. The District returned the incorrect amount of aid to ED. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 38 students out of 191 who withdrew from the term and were considered for R2T4. Repeat Finding from Prior Year: No. Recommendation: Management of the District should review its process over manual R2T4 calculations to ensure that any errors in manual calculations are caught during the review process. Views of Responsible Officials: The District agrees with the finding.
Finding 2022-002
2022-002 Direct Programs ? Department of Education FAL# 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Test and Provisions: Return to Title IV Significant Deficiency in Internal Control Over Compliance Criteria: 34 CFR Section 668.22 states that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 38 where the District calculated the incorrect amount to be returned to the Department of Education (ED). Cause: The incorrect period of enrollment was used. This error was the result of a manual calculation that was performed for the student, instead of relying on the automatic system the District uses to calculate R2T4 amounts. Effect: The incorrect amount was calculated for the return of Title IV calculation. The District returned the incorrect amount of aid to ED. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 38 students out of 191 who withdrew from the term and were considered for R2T4. Repeat Finding from Prior Year: No. Recommendation: Management of the District should review its process over manual R2T4 calculations to ensure that any errors in manual calculations are caught during the review process. Views of Responsible Officials: The District agrees with the finding.
Finding 2022-002
2022-002 Direct Programs ? Department of Education FAL# 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Test and Provisions: Return to Title IV Significant Deficiency in Internal Control Over Compliance Criteria: 34 CFR Section 668.22 states that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 38 where the District calculated the incorrect amount to be returned to the Department of Education (ED). Cause: The incorrect period of enrollment was used. This error was the result of a manual calculation that was performed for the student, instead of relying on the automatic system the District uses to calculate R2T4 amounts. Effect: The incorrect amount was calculated for the return of Title IV calculation. The District returned the incorrect amount of aid to ED. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 38 students out of 191 who withdrew from the term and were considered for R2T4. Repeat Finding from Prior Year: No. Recommendation: Management of the District should review its process over manual R2T4 calculations to ensure that any errors in manual calculations are caught during the review process. Views of Responsible Officials: The District agrees with the finding.