FAC Explorer

Audit 23196

FY End
2022-06-30
Total Expended
$28.28M
Findings
4
Programs
18
Organization: Southwestern Illinois College Community College District #522 (IL)
Year: 2022 Accepted: 2023-05-09
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21235 2022-001 Significant Deficiency - C
21236 2022-001 Significant Deficiency - C
597677 2022-001 Significant Deficiency - C
597678 2022-001 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
84.048 Career and Technical Education -- Basic Grants to States $799,899 - 0
84.425 Education Stabilization Fund $670,056 Yes 0
94.016 Senior Companion Program $386,536 - 0
94.011 Foster Grandparent Program $280,069 - 0
84.007 Federal Supplemental Educational Opportunity Grants $237,766 - 0
17.259 Wia Youth Activities $160,628 - 0
84.033 Federal Work-Study Program $148,124 - 0
14.850 Public and Indian Housing $74,000 - 0
84.002 Adult Education - Basic Grants to States $65,210 - 0
94.006 Americorps $46,514 - 0
84.042 Trio_student Support Services $43,827 - 0
84.268 Federal Direct Student Loans $35,565 - 0
84.063 Federal Pell Grant Program $11,950 - 0
93.569 Community Services Block Grant $4,978 - 0
45.025 Promotion of the Arts_partnership Agreements $4,000 - 0
93.575 Child Care and Development Block Grant $1,519 - 0
94.002 Retired and Senior Volunteer Program $1,268 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $1,265 - 0

Contacts

Name Title Type
GLAJF337HDG5 Jacob Auditee
6182225312 Chris Auditor
No contacts on file

Notes to SEFA

Title: Note 2 Noncash Assistance Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Southwestern Illinois College and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Grant Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements. Southwestern Illinois College has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Southwestern Illinois College did not receive any noncash assistance through federal award programs during the year ended June 30, 2022. In addition, there was no insurance in effect during the year that came through federal sources.
Title: Note 3 Loans Outstanding Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Southwestern Illinois College and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Grant Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements. Southwestern Illinois College has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The federal award program of Southwestern Illinois College had no outstanding loan balances nor were there any loan guarantees as of June 30, 2022.
Title: Note 4 Sub-recipients Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Southwestern Illinois College and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Grant Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements. Southwestern Illinois College has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Grant Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. All of the federal award program funds received by Southwestern Illinois College were retained by the District. There were no amounts passed to sub-recipients.

Finding Details

Finding 2022-001
2022-001 Cash Management Federal agency: U.S Department of Education Federal program title: Higher Education Emergency Relief Fund Assistant Listing Number: 84.425E / 84.425F Federal Award Identification Number: P425E203569 / P425F203111 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations and program compliance requirements. The College is required to have proper established controls over its cash management process related to cash drawdowns from the G5 system. Condition and Context: The College did not have a formal documented review process in place to ensure G5 drawdowns were reviewed prior to submitting the drawdown request. Questioned costs: None. Cause: The College did not properly implement internal control procedures over cash management procedures pertaining to its cash drawdowns from the G5 system. Effect: Failure to properly review Cash Management drawdowns could result in an improper amount of funds being requested. Repeat Finding: No. Recommendation: We recommend the College implement controls related to cash management that designates a different reviewer and signer of drawdowns that occur within a given year. Views of responsible officials and management?s response: The College agrees with the finding.
Finding 2022-001
2022-001 Cash Management Federal agency: U.S Department of Education Federal program title: Higher Education Emergency Relief Fund Assistant Listing Number: 84.425E / 84.425F Federal Award Identification Number: P425E203569 / P425F203111 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations and program compliance requirements. The College is required to have proper established controls over its cash management process related to cash drawdowns from the G5 system. Condition and Context: The College did not have a formal documented review process in place to ensure G5 drawdowns were reviewed prior to submitting the drawdown request. Questioned costs: None. Cause: The College did not properly implement internal control procedures over cash management procedures pertaining to its cash drawdowns from the G5 system. Effect: Failure to properly review Cash Management drawdowns could result in an improper amount of funds being requested. Repeat Finding: No. Recommendation: We recommend the College implement controls related to cash management that designates a different reviewer and signer of drawdowns that occur within a given year. Views of responsible officials and management?s response: The College agrees with the finding.
Finding 2022-001
2022-001 Cash Management Federal agency: U.S Department of Education Federal program title: Higher Education Emergency Relief Fund Assistant Listing Number: 84.425E / 84.425F Federal Award Identification Number: P425E203569 / P425F203111 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations and program compliance requirements. The College is required to have proper established controls over its cash management process related to cash drawdowns from the G5 system. Condition and Context: The College did not have a formal documented review process in place to ensure G5 drawdowns were reviewed prior to submitting the drawdown request. Questioned costs: None. Cause: The College did not properly implement internal control procedures over cash management procedures pertaining to its cash drawdowns from the G5 system. Effect: Failure to properly review Cash Management drawdowns could result in an improper amount of funds being requested. Repeat Finding: No. Recommendation: We recommend the College implement controls related to cash management that designates a different reviewer and signer of drawdowns that occur within a given year. Views of responsible officials and management?s response: The College agrees with the finding.
Finding 2022-001
2022-001 Cash Management Federal agency: U.S Department of Education Federal program title: Higher Education Emergency Relief Fund Assistant Listing Number: 84.425E / 84.425F Federal Award Identification Number: P425E203569 / P425F203111 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations and program compliance requirements. The College is required to have proper established controls over its cash management process related to cash drawdowns from the G5 system. Condition and Context: The College did not have a formal documented review process in place to ensure G5 drawdowns were reviewed prior to submitting the drawdown request. Questioned costs: None. Cause: The College did not properly implement internal control procedures over cash management procedures pertaining to its cash drawdowns from the G5 system. Effect: Failure to properly review Cash Management drawdowns could result in an improper amount of funds being requested. Repeat Finding: No. Recommendation: We recommend the College implement controls related to cash management that designates a different reviewer and signer of drawdowns that occur within a given year. Views of responsible officials and management?s response: The College agrees with the finding.