OMB Compliance Supplement, OMB No. 1845-0035 - Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o Enrollment Effective Date - The date that the current enrollment status reported for a student was first effective.
o Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Certification Date - The date enrollment was certified by the District. At a minimum, schools are required to certify enrollment every 60 days.
Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o CIP Code - The code that defines the student's field of study.
o CIP Year - The year that corresponds with the CIP Code.
o Credential Level - The level of a credential the student will receive for the program the student is attending.
o Published Program Length Measurement - How the program length is measured by the institution whether it be in days, weeks, or years.
o Published Program Length - The time it takes to complete a program as determined by the College.
o Program Begin Date - The date the student first began attending the program being reported.
o Program Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (0), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Program Enrollment Effective Date - The date when the student's current program status first took effect.
Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer.
Significant Deficiency in Internal Control over Compliance - During our review of the enrollment reporting requirements we observed the following:
o For 8 out of 9 students who had a change in their enrollment status during the period subject to audit, the District did not accurately report the effective date of the change.
o For 1 out of 9 students, the District did not report the student's accurate enrollment status to NSLDS.
o For 2 out of 9 students, the District did not report the accurate program length to NSLDS.
There are no questioned costs associated with this finding. During the period subject to audit per the OMB Compliance Supplement, there were 38 students who had a change in their enrollment status. The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. The District did not accurately report enrollment information for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
OMB Compliance Supplement, OMB No. 1845-0035 - Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o Enrollment Effective Date - The date that the current enrollment status reported for a student was first effective.
o Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Certification Date - The date enrollment was certified by the District. At a minimum, schools are required to certify enrollment every 60 days.
Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o CIP Code - The code that defines the student's field of study.
o CIP Year - The year that corresponds with the CIP Code.
o Credential Level - The level of a credential the student will receive for the program the student is attending.
o Published Program Length Measurement - How the program length is measured by the institution whether it be in days, weeks, or years.
o Published Program Length - The time it takes to complete a program as determined by the College.
o Program Begin Date - The date the student first began attending the program being reported.
o Program Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (0), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Program Enrollment Effective Date - The date when the student's current program status first took effect.
Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer.
Significant Deficiency in Internal Control over Compliance - During our review of the enrollment reporting requirements we observed the following:
o For 8 out of 9 students who had a change in their enrollment status during the period subject to audit, the District did not accurately report the effective date of the change.
o For 1 out of 9 students, the District did not report the student's accurate enrollment status to NSLDS.
o For 2 out of 9 students, the District did not report the accurate program length to NSLDS.
There are no questioned costs associated with this finding. During the period subject to audit per the OMB Compliance Supplement, there were 38 students who had a change in their enrollment status. The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. The District did not accurately report enrollment information for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
OMB Compliance Supplement, OMB No. 1845-0035 - Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o Enrollment Effective Date - The date that the current enrollment status reported for a student was first effective.
o Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Certification Date - The date enrollment was certified by the District. At a minimum, schools are required to certify enrollment every 60 days.
Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o CIP Code - The code that defines the student's field of study.
o CIP Year - The year that corresponds with the CIP Code.
o Credential Level - The level of a credential the student will receive for the program the student is attending.
o Published Program Length Measurement - How the program length is measured by the institution whether it be in days, weeks, or years.
o Published Program Length - The time it takes to complete a program as determined by the College.
o Program Begin Date - The date the student first began attending the program being reported.
o Program Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (0), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Program Enrollment Effective Date - The date when the student's current program status first took effect.
Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer.
Significant Deficiency in Internal Control over Compliance - During our review of the enrollment reporting requirements we observed the following:
o For 8 out of 9 students who had a change in their enrollment status during the period subject to audit, the District did not accurately report the effective date of the change.
o For 1 out of 9 students, the District did not report the student's accurate enrollment status to NSLDS.
o For 2 out of 9 students, the District did not report the accurate program length to NSLDS.
There are no questioned costs associated with this finding. During the period subject to audit per the OMB Compliance Supplement, there were 38 students who had a change in their enrollment status. The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. The District did not accurately report enrollment information for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
OMB Compliance Supplement, OMB No. 1845-0035 - Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o Enrollment Effective Date - The date that the current enrollment status reported for a student was first effective.
o Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Certification Date - The date enrollment was certified by the District. At a minimum, schools are required to certify enrollment every 60 days.
Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o CIP Code - The code that defines the student's field of study.
o CIP Year - The year that corresponds with the CIP Code.
o Credential Level - The level of a credential the student will receive for the program the student is attending.
o Published Program Length Measurement - How the program length is measured by the institution whether it be in days, weeks, or years.
o Published Program Length - The time it takes to complete a program as determined by the College.
o Program Begin Date - The date the student first began attending the program being reported.
o Program Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (0), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Program Enrollment Effective Date - The date when the student's current program status first took effect.
Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer.
Significant Deficiency in Internal Control over Compliance - During our review of the enrollment reporting requirements we observed the following:
o For 8 out of 9 students who had a change in their enrollment status during the period subject to audit, the District did not accurately report the effective date of the change.
o For 1 out of 9 students, the District did not report the student's accurate enrollment status to NSLDS.
o For 2 out of 9 students, the District did not report the accurate program length to NSLDS.
There are no questioned costs associated with this finding. During the period subject to audit per the OMB Compliance Supplement, there were 38 students who had a change in their enrollment status. The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. The District did not accurately report enrollment information for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards states that all direct charges to federal awards are for allowable costs. Significant Deficiency in Internal Control over Compliance - During our testing over expenditures charged to the Title V - Engage, Promote, Connect program, we noted an instance of an expenditure charged to the program that was unallowable. Questioned Costs-none reported. A nonstatistical sample of 29 transactions charged to the Title V - Engage, Promote, Connect program were selected for testing, which accounted for $365,675 out of $779,546 total expenditures recognized by the District. The District charged an unallowable cost against the program's funding. The District's existing control procedures over reviewing expenditures charged to the program was not sufficiently designed to catch this instance of noncompliance. The District should implement additional processes to review expenditures charged to grant programs for allowability by both the individuals charged with management of the program and the District's Fiscal Services Department.
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards states that all direct charges to federal awards are for allowable costs. Significant Deficiency in Internal Control over Compliance - During our testing over expenditures charged to the Title V - Engage, Promote, Connect program, we noted an instance of an expenditure charged to the program that was unallowable. Questioned Costs-none reported. A nonstatistical sample of 29 transactions charged to the Title V - Engage, Promote, Connect program were selected for testing, which accounted for $365,675 out of $779,546 total expenditures recognized by the District. The District charged an unallowable cost against the program's funding. The District's existing control procedures over reviewing expenditures charged to the program was not sufficiently designed to catch this instance of noncompliance. The District should implement additional processes to review expenditures charged to grant programs for allowability by both the individuals charged with management of the program and the District's Fiscal Services Department.
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards states that all direct charges to federal awards are for allowable costs. Significant Deficiency in Internal Control over Compliance - During our testing over expenditures charged to the Title V - Engage, Promote, Connect program, we noted an instance of an expenditure charged to the program that was unallowable. Questioned Costs-none reported. A nonstatistical sample of 29 transactions charged to the Title V - Engage, Promote, Connect program were selected for testing, which accounted for $365,675 out of $779,546 total expenditures recognized by the District. The District charged an unallowable cost against the program's funding. The District's existing control procedures over reviewing expenditures charged to the program was not sufficiently designed to catch this instance of noncompliance. The District should implement additional processes to review expenditures charged to grant programs for allowability by both the individuals charged with management of the program and the District's Fiscal Services Department.
OMB Compliance Supplement, OMB No. 1845-0035 - Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o Enrollment Effective Date - The date that the current enrollment status reported for a student was first effective.
o Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Certification Date - The date enrollment was certified by the District. At a minimum, schools are required to certify enrollment every 60 days.
Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o CIP Code - The code that defines the student's field of study.
o CIP Year - The year that corresponds with the CIP Code.
o Credential Level - The level of a credential the student will receive for the program the student is attending.
o Published Program Length Measurement - How the program length is measured by the institution whether it be in days, weeks, or years.
o Published Program Length - The time it takes to complete a program as determined by the College.
o Program Begin Date - The date the student first began attending the program being reported.
o Program Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (0), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Program Enrollment Effective Date - The date when the student's current program status first took effect.
Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer.
Significant Deficiency in Internal Control over Compliance - During our review of the enrollment reporting requirements we observed the following:
o For 8 out of 9 students who had a change in their enrollment status during the period subject to audit, the District did not accurately report the effective date of the change.
o For 1 out of 9 students, the District did not report the student's accurate enrollment status to NSLDS.
o For 2 out of 9 students, the District did not report the accurate program length to NSLDS.
There are no questioned costs associated with this finding. During the period subject to audit per the OMB Compliance Supplement, there were 38 students who had a change in their enrollment status. The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. The District did not accurately report enrollment information for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
OMB Compliance Supplement, OMB No. 1845-0035 - Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o Enrollment Effective Date - The date that the current enrollment status reported for a student was first effective.
o Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Certification Date - The date enrollment was certified by the District. At a minimum, schools are required to certify enrollment every 60 days.
Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o CIP Code - The code that defines the student's field of study.
o CIP Year - The year that corresponds with the CIP Code.
o Credential Level - The level of a credential the student will receive for the program the student is attending.
o Published Program Length Measurement - How the program length is measured by the institution whether it be in days, weeks, or years.
o Published Program Length - The time it takes to complete a program as determined by the College.
o Program Begin Date - The date the student first began attending the program being reported.
o Program Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (0), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Program Enrollment Effective Date - The date when the student's current program status first took effect.
Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer.
Significant Deficiency in Internal Control over Compliance - During our review of the enrollment reporting requirements we observed the following:
o For 8 out of 9 students who had a change in their enrollment status during the period subject to audit, the District did not accurately report the effective date of the change.
o For 1 out of 9 students, the District did not report the student's accurate enrollment status to NSLDS.
o For 2 out of 9 students, the District did not report the accurate program length to NSLDS.
There are no questioned costs associated with this finding. During the period subject to audit per the OMB Compliance Supplement, there were 38 students who had a change in their enrollment status. The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. The District did not accurately report enrollment information for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
OMB Compliance Supplement, OMB No. 1845-0035 - Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o Enrollment Effective Date - The date that the current enrollment status reported for a student was first effective.
o Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Certification Date - The date enrollment was certified by the District. At a minimum, schools are required to certify enrollment every 60 days.
Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o CIP Code - The code that defines the student's field of study.
o CIP Year - The year that corresponds with the CIP Code.
o Credential Level - The level of a credential the student will receive for the program the student is attending.
o Published Program Length Measurement - How the program length is measured by the institution whether it be in days, weeks, or years.
o Published Program Length - The time it takes to complete a program as determined by the College.
o Program Begin Date - The date the student first began attending the program being reported.
o Program Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (0), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Program Enrollment Effective Date - The date when the student's current program status first took effect.
Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer.
Significant Deficiency in Internal Control over Compliance - During our review of the enrollment reporting requirements we observed the following:
o For 8 out of 9 students who had a change in their enrollment status during the period subject to audit, the District did not accurately report the effective date of the change.
o For 1 out of 9 students, the District did not report the student's accurate enrollment status to NSLDS.
o For 2 out of 9 students, the District did not report the accurate program length to NSLDS.
There are no questioned costs associated with this finding. During the period subject to audit per the OMB Compliance Supplement, there were 38 students who had a change in their enrollment status. The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. The District did not accurately report enrollment information for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
OMB Compliance Supplement, OMB No. 1845-0035 - Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o Enrollment Effective Date - The date that the current enrollment status reported for a student was first effective.
o Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Certification Date - The date enrollment was certified by the District. At a minimum, schools are required to certify enrollment every 60 days.
Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record that ED considers high risk:
o OPEID Number - This is the OPEID for the location that the student is attending.
o CIP Code - The code that defines the student's field of study.
o CIP Year - The year that corresponds with the CIP Code.
o Credential Level - The level of a credential the student will receive for the program the student is attending.
o Published Program Length Measurement - How the program length is measured by the institution whether it be in days, weeks, or years.
o Published Program Length - The time it takes to complete a program as determined by the College.
o Program Begin Date - The date the student first began attending the program being reported.
o Program Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (0), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z)
o Program Enrollment Effective Date - The date when the student's current program status first took effect.
Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer.
Significant Deficiency in Internal Control over Compliance - During our review of the enrollment reporting requirements we observed the following:
o For 8 out of 9 students who had a change in their enrollment status during the period subject to audit, the District did not accurately report the effective date of the change.
o For 1 out of 9 students, the District did not report the student's accurate enrollment status to NSLDS.
o For 2 out of 9 students, the District did not report the accurate program length to NSLDS.
There are no questioned costs associated with this finding. During the period subject to audit per the OMB Compliance Supplement, there were 38 students who had a change in their enrollment status. The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. The District did not accurately report enrollment information for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards states that all direct charges to federal awards are for allowable costs. Significant Deficiency in Internal Control over Compliance - During our testing over expenditures charged to the Title V - Engage, Promote, Connect program, we noted an instance of an expenditure charged to the program that was unallowable. Questioned Costs-none reported. A nonstatistical sample of 29 transactions charged to the Title V - Engage, Promote, Connect program were selected for testing, which accounted for $365,675 out of $779,546 total expenditures recognized by the District. The District charged an unallowable cost against the program's funding. The District's existing control procedures over reviewing expenditures charged to the program was not sufficiently designed to catch this instance of noncompliance. The District should implement additional processes to review expenditures charged to grant programs for allowability by both the individuals charged with management of the program and the District's Fiscal Services Department.
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards states that all direct charges to federal awards are for allowable costs. Significant Deficiency in Internal Control over Compliance - During our testing over expenditures charged to the Title V - Engage, Promote, Connect program, we noted an instance of an expenditure charged to the program that was unallowable. Questioned Costs-none reported. A nonstatistical sample of 29 transactions charged to the Title V - Engage, Promote, Connect program were selected for testing, which accounted for $365,675 out of $779,546 total expenditures recognized by the District. The District charged an unallowable cost against the program's funding. The District's existing control procedures over reviewing expenditures charged to the program was not sufficiently designed to catch this instance of noncompliance. The District should implement additional processes to review expenditures charged to grant programs for allowability by both the individuals charged with management of the program and the District's Fiscal Services Department.
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards states that all direct charges to federal awards are for allowable costs. Significant Deficiency in Internal Control over Compliance - During our testing over expenditures charged to the Title V - Engage, Promote, Connect program, we noted an instance of an expenditure charged to the program that was unallowable. Questioned Costs-none reported. A nonstatistical sample of 29 transactions charged to the Title V - Engage, Promote, Connect program were selected for testing, which accounted for $365,675 out of $779,546 total expenditures recognized by the District. The District charged an unallowable cost against the program's funding. The District's existing control procedures over reviewing expenditures charged to the program was not sufficiently designed to catch this instance of noncompliance. The District should implement additional processes to review expenditures charged to grant programs for allowability by both the individuals charged with management of the program and the District's Fiscal Services Department.