FAC Explorer

Audit 289450

FY End
2023-06-30
Total Expended
$7.85M
Findings
6
Programs
11
Organization: Butler County Community College (PA)
Year: 2023 Accepted: 2024-02-08
Auditor: Maher Duessel CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366593 2023-001 Material Weakness Yes L
366594 2023-001 Material Weakness Yes L
366595 2023-001 Material Weakness Yes L
943035 2023-001 Material Weakness Yes L
943036 2023-001 Material Weakness Yes L
943037 2023-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $3.35M Yes 0
84.268 Federal Direct Student Loans $2.26M Yes 0
84.002 Adult Education - Basic Grants to States $306,121 - 0
84.425 Covid-19 Education Stabilization Fund $246,457 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $156,852 - 0
93.558 Temporary Assistance for Needy Families $127,628 - 0
84.007 Federal Supplemental Educational Opportunity Grants $123,910 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $89,277 - 0
93.575 Child Care and Development Block Grant $25,770 - 0
84.033 Federal Work-Study Program $21,254 Yes 0
17.245 Trade Adjustment Assistance $4,230 - 0

Contacts

Name Title Type
NKFPU11QVMJ5 James A. Hrabosky Auditee
7242858711 Elizabeth E. Krisher Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The College has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the Butler County Community College (College) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule 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 College, it is not intended to and does not present the financial position or changes in net position of the College.
Title: Student Financial Assistance Loan Programs Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The College has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. During the year ended June 30, 2023, the College processed $2,260,566 of new loans under the Federal Direct Student Loans Program. New loans made during the fiscal year relating to these programs are considered current year expenditures in the Schedule. Since these programs are administered by outside financial institutions, Federal Direct Student Loans are not reflected within the financial statements of the College, as revenue and their subsequent expense. Funds are received by the College and recorded as payables until disbursed.

Finding Details

Finding 2023-001
Finding 2023-001: Education Stabilization Fund Reporting Federal Agency: Department of Education Program: COVID-19 Education Stabilization Fund: 84.425 E and 84.425 F Criteria: In accordance with the Higher Education Emergency Relief Fund reporting requirements found in the 2 CFR Part 200, separate quarterly reports for both student and institutional portions of the grant are to be completed and conspicuously posted to the institution’s primary website no later than 10 days after the end of each calendar quarter. The institutional reports are to include the aggregate amounts spent and the student reports are to include the total grants distributed, estimated total number of students eligible, total number of students who received grants, and methods used to determine which students would receive funding, and in what amount. Condition: BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institution’s primary website for institutional portions of the grant year ended June 30, 2023. In addition, the annual report incorrectly reported the amount of institutional portion expended and number of unduplicated students for the calendar year 2022. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website and to ensure that the annual report was completed accurately and submitted timely were not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institution’s website for the Higher Education Emergency Relief Fund. In addition, the annual report was not accurately completed regarding the amount of institutional portion expended and number of unduplicated students. Questioned costs: None Repeat Finding: This is a repeat finding of 2022-001 Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly and annual reports are completed accurately and timely. BCCC should also implement procedures to verify that quarterly reports are posted and conspicuously appear on the institution’s website within the time frame required for both student and institutional portions of the grant. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Finding 2023-001
Finding 2023-001: Education Stabilization Fund Reporting Federal Agency: Department of Education Program: COVID-19 Education Stabilization Fund: 84.425 E and 84.425 F Criteria: In accordance with the Higher Education Emergency Relief Fund reporting requirements found in the 2 CFR Part 200, separate quarterly reports for both student and institutional portions of the grant are to be completed and conspicuously posted to the institution’s primary website no later than 10 days after the end of each calendar quarter. The institutional reports are to include the aggregate amounts spent and the student reports are to include the total grants distributed, estimated total number of students eligible, total number of students who received grants, and methods used to determine which students would receive funding, and in what amount. Condition: BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institution’s primary website for institutional portions of the grant year ended June 30, 2023. In addition, the annual report incorrectly reported the amount of institutional portion expended and number of unduplicated students for the calendar year 2022. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website and to ensure that the annual report was completed accurately and submitted timely were not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institution’s website for the Higher Education Emergency Relief Fund. In addition, the annual report was not accurately completed regarding the amount of institutional portion expended and number of unduplicated students. Questioned costs: None Repeat Finding: This is a repeat finding of 2022-001 Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly and annual reports are completed accurately and timely. BCCC should also implement procedures to verify that quarterly reports are posted and conspicuously appear on the institution’s website within the time frame required for both student and institutional portions of the grant. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Finding 2023-001
Finding 2023-001: Education Stabilization Fund Reporting Federal Agency: Department of Education Program: COVID-19 Education Stabilization Fund: 84.425 E and 84.425 F Criteria: In accordance with the Higher Education Emergency Relief Fund reporting requirements found in the 2 CFR Part 200, separate quarterly reports for both student and institutional portions of the grant are to be completed and conspicuously posted to the institution’s primary website no later than 10 days after the end of each calendar quarter. The institutional reports are to include the aggregate amounts spent and the student reports are to include the total grants distributed, estimated total number of students eligible, total number of students who received grants, and methods used to determine which students would receive funding, and in what amount. Condition: BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institution’s primary website for institutional portions of the grant year ended June 30, 2023. In addition, the annual report incorrectly reported the amount of institutional portion expended and number of unduplicated students for the calendar year 2022. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website and to ensure that the annual report was completed accurately and submitted timely were not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institution’s website for the Higher Education Emergency Relief Fund. In addition, the annual report was not accurately completed regarding the amount of institutional portion expended and number of unduplicated students. Questioned costs: None Repeat Finding: This is a repeat finding of 2022-001 Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly and annual reports are completed accurately and timely. BCCC should also implement procedures to verify that quarterly reports are posted and conspicuously appear on the institution’s website within the time frame required for both student and institutional portions of the grant. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Finding 2023-001
Finding 2023-001: Education Stabilization Fund Reporting Federal Agency: Department of Education Program: COVID-19 Education Stabilization Fund: 84.425 E and 84.425 F Criteria: In accordance with the Higher Education Emergency Relief Fund reporting requirements found in the 2 CFR Part 200, separate quarterly reports for both student and institutional portions of the grant are to be completed and conspicuously posted to the institution’s primary website no later than 10 days after the end of each calendar quarter. The institutional reports are to include the aggregate amounts spent and the student reports are to include the total grants distributed, estimated total number of students eligible, total number of students who received grants, and methods used to determine which students would receive funding, and in what amount. Condition: BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institution’s primary website for institutional portions of the grant year ended June 30, 2023. In addition, the annual report incorrectly reported the amount of institutional portion expended and number of unduplicated students for the calendar year 2022. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website and to ensure that the annual report was completed accurately and submitted timely were not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institution’s website for the Higher Education Emergency Relief Fund. In addition, the annual report was not accurately completed regarding the amount of institutional portion expended and number of unduplicated students. Questioned costs: None Repeat Finding: This is a repeat finding of 2022-001 Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly and annual reports are completed accurately and timely. BCCC should also implement procedures to verify that quarterly reports are posted and conspicuously appear on the institution’s website within the time frame required for both student and institutional portions of the grant. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Finding 2023-001
Finding 2023-001: Education Stabilization Fund Reporting Federal Agency: Department of Education Program: COVID-19 Education Stabilization Fund: 84.425 E and 84.425 F Criteria: In accordance with the Higher Education Emergency Relief Fund reporting requirements found in the 2 CFR Part 200, separate quarterly reports for both student and institutional portions of the grant are to be completed and conspicuously posted to the institution’s primary website no later than 10 days after the end of each calendar quarter. The institutional reports are to include the aggregate amounts spent and the student reports are to include the total grants distributed, estimated total number of students eligible, total number of students who received grants, and methods used to determine which students would receive funding, and in what amount. Condition: BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institution’s primary website for institutional portions of the grant year ended June 30, 2023. In addition, the annual report incorrectly reported the amount of institutional portion expended and number of unduplicated students for the calendar year 2022. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website and to ensure that the annual report was completed accurately and submitted timely were not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institution’s website for the Higher Education Emergency Relief Fund. In addition, the annual report was not accurately completed regarding the amount of institutional portion expended and number of unduplicated students. Questioned costs: None Repeat Finding: This is a repeat finding of 2022-001 Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly and annual reports are completed accurately and timely. BCCC should also implement procedures to verify that quarterly reports are posted and conspicuously appear on the institution’s website within the time frame required for both student and institutional portions of the grant. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Finding 2023-001
Finding 2023-001: Education Stabilization Fund Reporting Federal Agency: Department of Education Program: COVID-19 Education Stabilization Fund: 84.425 E and 84.425 F Criteria: In accordance with the Higher Education Emergency Relief Fund reporting requirements found in the 2 CFR Part 200, separate quarterly reports for both student and institutional portions of the grant are to be completed and conspicuously posted to the institution’s primary website no later than 10 days after the end of each calendar quarter. The institutional reports are to include the aggregate amounts spent and the student reports are to include the total grants distributed, estimated total number of students eligible, total number of students who received grants, and methods used to determine which students would receive funding, and in what amount. Condition: BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institution’s primary website for institutional portions of the grant year ended June 30, 2023. In addition, the annual report incorrectly reported the amount of institutional portion expended and number of unduplicated students for the calendar year 2022. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website and to ensure that the annual report was completed accurately and submitted timely were not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institution’s website for the Higher Education Emergency Relief Fund. In addition, the annual report was not accurately completed regarding the amount of institutional portion expended and number of unduplicated students. Questioned costs: None Repeat Finding: This is a repeat finding of 2022-001 Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly and annual reports are completed accurately and timely. BCCC should also implement procedures to verify that quarterly reports are posted and conspicuously appear on the institution’s website within the time frame required for both student and institutional portions of the grant. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.