Audit 24572

FY End
2022-06-30
Total Expended
$27.60M
Findings
8
Programs
23
Year: 2022 Accepted: 2023-02-02
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
25273 2022-001 Material Weakness Yes N
25274 2022-001 Material Weakness Yes N
25275 2022-001 Material Weakness Yes N
25276 2022-001 Material Weakness Yes N
601715 2022-001 Material Weakness Yes N
601716 2022-001 Material Weakness Yes N
601717 2022-001 Material Weakness Yes N
601718 2022-001 Material Weakness Yes N

Contacts

Name Title Type
YSZ7ZKSDJ7R8 Christine Alcaraz Auditee
5599342111 Brandon Harrison Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of 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 Title 2 U.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. Expenditures reported in the Schedule are reported on the modified accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. 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. The District has not elected to use the 10% de minimis cost rate. De Minimis Rate Used: N Rate Explanation: The auditee uses a negotiated cost rate.

Finding Details

Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.268, 84.033 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria 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 aid earned by the student as of the student?s withdrawal date. For a student who withdraws, without providing notification, from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of (1) the payment period or the period of enrollment (as applicable), (2) the academic year, or (3) the student?s educational program in accordance with 34 CFR 668.22 (l)(3). Condition During our testing, we noted 19 instances out of 46 students tested where the date of determination of the student?s WD was outside the required timeframe of 30 days for unofficial withdrawals. Cause The District?s internal controls associated with timely return to Title IV procedures failed to ensure that withdrawal dates for ?unofficial withdrawals? were determined within the 30 day requirement. Effect In 19 of the 46 calculations tested, the determination of when a student withdrew was done outside payment period. Questioned Costs None noted. Context/Sampling A non-statistical sample of 46 return of Title IV calculations were tested out of a total population of 282 return of Title IV calculations. Repeat Finding from Prior Year Yes Recommendation Management should have a process in place to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.268, 84.033 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria 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 aid earned by the student as of the student?s withdrawal date. For a student who withdraws, without providing notification, from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of (1) the payment period or the period of enrollment (as applicable), (2) the academic year, or (3) the student?s educational program in accordance with 34 CFR 668.22 (l)(3). Condition During our testing, we noted 19 instances out of 46 students tested where the date of determination of the student?s WD was outside the required timeframe of 30 days for unofficial withdrawals. Cause The District?s internal controls associated with timely return to Title IV procedures failed to ensure that withdrawal dates for ?unofficial withdrawals? were determined within the 30 day requirement. Effect In 19 of the 46 calculations tested, the determination of when a student withdrew was done outside payment period. Questioned Costs None noted. Context/Sampling A non-statistical sample of 46 return of Title IV calculations were tested out of a total population of 282 return of Title IV calculations. Repeat Finding from Prior Year Yes Recommendation Management should have a process in place to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.268, 84.033 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria 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 aid earned by the student as of the student?s withdrawal date. For a student who withdraws, without providing notification, from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of (1) the payment period or the period of enrollment (as applicable), (2) the academic year, or (3) the student?s educational program in accordance with 34 CFR 668.22 (l)(3). Condition During our testing, we noted 19 instances out of 46 students tested where the date of determination of the student?s WD was outside the required timeframe of 30 days for unofficial withdrawals. Cause The District?s internal controls associated with timely return to Title IV procedures failed to ensure that withdrawal dates for ?unofficial withdrawals? were determined within the 30 day requirement. Effect In 19 of the 46 calculations tested, the determination of when a student withdrew was done outside payment period. Questioned Costs None noted. Context/Sampling A non-statistical sample of 46 return of Title IV calculations were tested out of a total population of 282 return of Title IV calculations. Repeat Finding from Prior Year Yes Recommendation Management should have a process in place to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.268, 84.033 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria 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 aid earned by the student as of the student?s withdrawal date. For a student who withdraws, without providing notification, from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of (1) the payment period or the period of enrollment (as applicable), (2) the academic year, or (3) the student?s educational program in accordance with 34 CFR 668.22 (l)(3). Condition During our testing, we noted 19 instances out of 46 students tested where the date of determination of the student?s WD was outside the required timeframe of 30 days for unofficial withdrawals. Cause The District?s internal controls associated with timely return to Title IV procedures failed to ensure that withdrawal dates for ?unofficial withdrawals? were determined within the 30 day requirement. Effect In 19 of the 46 calculations tested, the determination of when a student withdrew was done outside payment period. Questioned Costs None noted. Context/Sampling A non-statistical sample of 46 return of Title IV calculations were tested out of a total population of 282 return of Title IV calculations. Repeat Finding from Prior Year Yes Recommendation Management should have a process in place to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.268, 84.033 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria 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 aid earned by the student as of the student?s withdrawal date. For a student who withdraws, without providing notification, from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of (1) the payment period or the period of enrollment (as applicable), (2) the academic year, or (3) the student?s educational program in accordance with 34 CFR 668.22 (l)(3). Condition During our testing, we noted 19 instances out of 46 students tested where the date of determination of the student?s WD was outside the required timeframe of 30 days for unofficial withdrawals. Cause The District?s internal controls associated with timely return to Title IV procedures failed to ensure that withdrawal dates for ?unofficial withdrawals? were determined within the 30 day requirement. Effect In 19 of the 46 calculations tested, the determination of when a student withdrew was done outside payment period. Questioned Costs None noted. Context/Sampling A non-statistical sample of 46 return of Title IV calculations were tested out of a total population of 282 return of Title IV calculations. Repeat Finding from Prior Year Yes Recommendation Management should have a process in place to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.268, 84.033 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria 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 aid earned by the student as of the student?s withdrawal date. For a student who withdraws, without providing notification, from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of (1) the payment period or the period of enrollment (as applicable), (2) the academic year, or (3) the student?s educational program in accordance with 34 CFR 668.22 (l)(3). Condition During our testing, we noted 19 instances out of 46 students tested where the date of determination of the student?s WD was outside the required timeframe of 30 days for unofficial withdrawals. Cause The District?s internal controls associated with timely return to Title IV procedures failed to ensure that withdrawal dates for ?unofficial withdrawals? were determined within the 30 day requirement. Effect In 19 of the 46 calculations tested, the determination of when a student withdrew was done outside payment period. Questioned Costs None noted. Context/Sampling A non-statistical sample of 46 return of Title IV calculations were tested out of a total population of 282 return of Title IV calculations. Repeat Finding from Prior Year Yes Recommendation Management should have a process in place to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.268, 84.033 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria 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 aid earned by the student as of the student?s withdrawal date. For a student who withdraws, without providing notification, from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of (1) the payment period or the period of enrollment (as applicable), (2) the academic year, or (3) the student?s educational program in accordance with 34 CFR 668.22 (l)(3). Condition During our testing, we noted 19 instances out of 46 students tested where the date of determination of the student?s WD was outside the required timeframe of 30 days for unofficial withdrawals. Cause The District?s internal controls associated with timely return to Title IV procedures failed to ensure that withdrawal dates for ?unofficial withdrawals? were determined within the 30 day requirement. Effect In 19 of the 46 calculations tested, the determination of when a student withdrew was done outside payment period. Questioned Costs None noted. Context/Sampling A non-statistical sample of 46 return of Title IV calculations were tested out of a total population of 282 return of Title IV calculations. Repeat Finding from Prior Year Yes Recommendation Management should have a process in place to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.268, 84.033 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria 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 aid earned by the student as of the student?s withdrawal date. For a student who withdraws, without providing notification, from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of (1) the payment period or the period of enrollment (as applicable), (2) the academic year, or (3) the student?s educational program in accordance with 34 CFR 668.22 (l)(3). Condition During our testing, we noted 19 instances out of 46 students tested where the date of determination of the student?s WD was outside the required timeframe of 30 days for unofficial withdrawals. Cause The District?s internal controls associated with timely return to Title IV procedures failed to ensure that withdrawal dates for ?unofficial withdrawals? were determined within the 30 day requirement. Effect In 19 of the 46 calculations tested, the determination of when a student withdrew was done outside payment period. Questioned Costs None noted. Context/Sampling A non-statistical sample of 46 return of Title IV calculations were tested out of a total population of 282 return of Title IV calculations. Repeat Finding from Prior Year Yes Recommendation Management should have a process in place to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.