FAC Explorer

Audit 292081

FY End
2023-06-30
Total Expended
$8.58M
Findings
6
Programs
18
Organization: John A Logan College, Community College District #530 (IL)
Year: 2023 Accepted: 2024-02-26
Auditor: Kemper CPA Group LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370497 2023-001 Significant Deficiency Yes N
370498 2023-001 Significant Deficiency Yes N
370499 2023-001 Significant Deficiency Yes N
946939 2023-001 Significant Deficiency Yes N
946940 2023-001 Significant Deficiency Yes N
946941 2023-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $4.50M Yes 1
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.08M Yes 0
84.042 Trio_student Support Services $343,538 - 0
84.048 Career and Technical Education -- Basic Grants to States $291,630 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $242,223 - 0
93.575 Child Care and Development Block Grant $202,316 Yes 0
90.201 Delta Area Economic Development $199,393 - 0
84.007 Federal Supplemental Educational Opportunity Grants $175,350 Yes 1
84.033 Federal Work-Study Program $142,002 Yes 1
84.002 Adult Education - Basic Grants to States $98,970 - 0
64.028 Post-9/11 Veterans Educational Assistance $67,459 - 0
84.425 Education Stabilization Fund $45,487 Yes 0
81.087 Renewable Energy Research and Development $41,849 - 0
20.205 Highway Planning and Construction $26,102 - 0
17.261 Wia Pilots, Demonstrations, and Research Projects $22,295 - 0
93.859 Biomedical Research and Research Training $14,941 - 0
11.300 Investments for Public Works and Economic Development Facilities $3,750 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $1,408 - 0

Contacts

Name Title Type
JFLWC7MNURM5 Kara Bevis Auditee
6189852828 Kimberly Walker Auditor
No contacts on file

Notes to SEFA

Title: Loans or Loan Guarantees outstanding Accounting Policies: A. General - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of John A. Logan College, Community College District No. 530 (the 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 I U.S. Code of Federal Regulation (CFR) 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, changes in net position, or cash flows of the College. B. Basis of Accounting - 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 limited as to reimbursements. De Minimis Rate Used: N Rate Explanation: The College has a plan for allocation of common and indirect costs related to grant programs in accordance with the Uniform Guidance. The indirect cost rate used to allocate amounts to grant programs during the fiscal year ended June 30, 2023, is primarily based on a federally negotiated higher education rate agreement. The College has elected not to use the 10% de minimis cost rate. There were no loan programs for the year ended June 30, 2023.
Title: Subrecipients Accounting Policies: A. General - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of John A. Logan College, Community College District No. 530 (the 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 I U.S. Code of Federal Regulation (CFR) 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, changes in net position, or cash flows of the College. B. Basis of Accounting - 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 limited as to reimbursements. De Minimis Rate Used: N Rate Explanation: The College has a plan for allocation of common and indirect costs related to grant programs in accordance with the Uniform Guidance. The indirect cost rate used to allocate amounts to grant programs during the fiscal year ended June 30, 2023, is primarily based on a federally negotiated higher education rate agreement. The College has elected not to use the 10% de minimis cost rate. Federal awards totaling $90,992 were provided to subrecipients for the year ended June 30, 2023 as detailed on the Schedule.
Title: Non-Cash Awards Accounting Policies: A. General - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of John A. Logan College, Community College District No. 530 (the 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 I U.S. Code of Federal Regulation (CFR) 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, changes in net position, or cash flows of the College. B. Basis of Accounting - 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 limited as to reimbursements. De Minimis Rate Used: N Rate Explanation: The College has a plan for allocation of common and indirect costs related to grant programs in accordance with the Uniform Guidance. The indirect cost rate used to allocate amounts to grant programs during the fiscal year ended June 30, 2023, is primarily based on a federally negotiated higher education rate agreement. The College has elected not to use the 10% de minimis cost rate. There were no noncash awards reports on the Schedule for the year ended June 30, 2023.

Finding Details

Finding 2023-001
Finding No. 2023-001: Controls Over Student Financial Assistance Special Tests and Provisions – Enrollment Reporting (Repeated from Finding No. 2022-001) Federal Program Name Student Financial Assistance Program Project No. P063P210542, P063P220542, P007A221184, P033A221184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: CFR section 685.309 (b)(2) requires the College to notify the lender within 30 days if it discovers that a student who has received a loan did not enroll or ceased to be enrolled on at least a half time basis. The College has 60 days to notify the lender if the next scheduled roster reporting date is within 60 days of the date of determination of status change. Condition: During the compliance testing of “Special Tests and Provisions” requirements related to Enrollment Reporting, we noted the following exceptions: • Two (2) students were not reported within the 60 day requirement. Questioned Costs: None Context: Of the forty (40) students tested for Enrollment Reporting purposes, two (2) students were not reported within the 60-day time frame. Effect: Inaccurate information may be included in the Submittal File or Enrollment Updated to NSLDS. Cause: A graduation date was backdated when the grade was changed from an incomplete to an A upon completion of graduation requirements by the student after the end of the term. Also, an ERP system error caused a student who had graduated in one semester and then re-enrolled full-time the next semester to be missed in the Clearinghouse enrollment reporting for the previous semester. Recommendation: We recommend the College establish procedures to ensure that accurate and timely information is report to NSLDS. Management’s Response: Management agrees with the finding.
Finding 2023-001
Finding No. 2023-001: Controls Over Student Financial Assistance Special Tests and Provisions – Enrollment Reporting (Repeated from Finding No. 2022-001) Federal Program Name Student Financial Assistance Program Project No. P063P210542, P063P220542, P007A221184, P033A221184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: CFR section 685.309 (b)(2) requires the College to notify the lender within 30 days if it discovers that a student who has received a loan did not enroll or ceased to be enrolled on at least a half time basis. The College has 60 days to notify the lender if the next scheduled roster reporting date is within 60 days of the date of determination of status change. Condition: During the compliance testing of “Special Tests and Provisions” requirements related to Enrollment Reporting, we noted the following exceptions: • Two (2) students were not reported within the 60 day requirement. Questioned Costs: None Context: Of the forty (40) students tested for Enrollment Reporting purposes, two (2) students were not reported within the 60-day time frame. Effect: Inaccurate information may be included in the Submittal File or Enrollment Updated to NSLDS. Cause: A graduation date was backdated when the grade was changed from an incomplete to an A upon completion of graduation requirements by the student after the end of the term. Also, an ERP system error caused a student who had graduated in one semester and then re-enrolled full-time the next semester to be missed in the Clearinghouse enrollment reporting for the previous semester. Recommendation: We recommend the College establish procedures to ensure that accurate and timely information is report to NSLDS. Management’s Response: Management agrees with the finding.
Finding 2023-001
Finding No. 2023-001: Controls Over Student Financial Assistance Special Tests and Provisions – Enrollment Reporting (Repeated from Finding No. 2022-001) Federal Program Name Student Financial Assistance Program Project No. P063P210542, P063P220542, P007A221184, P033A221184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: CFR section 685.309 (b)(2) requires the College to notify the lender within 30 days if it discovers that a student who has received a loan did not enroll or ceased to be enrolled on at least a half time basis. The College has 60 days to notify the lender if the next scheduled roster reporting date is within 60 days of the date of determination of status change. Condition: During the compliance testing of “Special Tests and Provisions” requirements related to Enrollment Reporting, we noted the following exceptions: • Two (2) students were not reported within the 60 day requirement. Questioned Costs: None Context: Of the forty (40) students tested for Enrollment Reporting purposes, two (2) students were not reported within the 60-day time frame. Effect: Inaccurate information may be included in the Submittal File or Enrollment Updated to NSLDS. Cause: A graduation date was backdated when the grade was changed from an incomplete to an A upon completion of graduation requirements by the student after the end of the term. Also, an ERP system error caused a student who had graduated in one semester and then re-enrolled full-time the next semester to be missed in the Clearinghouse enrollment reporting for the previous semester. Recommendation: We recommend the College establish procedures to ensure that accurate and timely information is report to NSLDS. Management’s Response: Management agrees with the finding.
Finding 2023-001
Finding No. 2023-001: Controls Over Student Financial Assistance Special Tests and Provisions – Enrollment Reporting (Repeated from Finding No. 2022-001) Federal Program Name Student Financial Assistance Program Project No. P063P210542, P063P220542, P007A221184, P033A221184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: CFR section 685.309 (b)(2) requires the College to notify the lender within 30 days if it discovers that a student who has received a loan did not enroll or ceased to be enrolled on at least a half time basis. The College has 60 days to notify the lender if the next scheduled roster reporting date is within 60 days of the date of determination of status change. Condition: During the compliance testing of “Special Tests and Provisions” requirements related to Enrollment Reporting, we noted the following exceptions: • Two (2) students were not reported within the 60 day requirement. Questioned Costs: None Context: Of the forty (40) students tested for Enrollment Reporting purposes, two (2) students were not reported within the 60-day time frame. Effect: Inaccurate information may be included in the Submittal File or Enrollment Updated to NSLDS. Cause: A graduation date was backdated when the grade was changed from an incomplete to an A upon completion of graduation requirements by the student after the end of the term. Also, an ERP system error caused a student who had graduated in one semester and then re-enrolled full-time the next semester to be missed in the Clearinghouse enrollment reporting for the previous semester. Recommendation: We recommend the College establish procedures to ensure that accurate and timely information is report to NSLDS. Management’s Response: Management agrees with the finding.
Finding 2023-001
Finding No. 2023-001: Controls Over Student Financial Assistance Special Tests and Provisions – Enrollment Reporting (Repeated from Finding No. 2022-001) Federal Program Name Student Financial Assistance Program Project No. P063P210542, P063P220542, P007A221184, P033A221184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: CFR section 685.309 (b)(2) requires the College to notify the lender within 30 days if it discovers that a student who has received a loan did not enroll or ceased to be enrolled on at least a half time basis. The College has 60 days to notify the lender if the next scheduled roster reporting date is within 60 days of the date of determination of status change. Condition: During the compliance testing of “Special Tests and Provisions” requirements related to Enrollment Reporting, we noted the following exceptions: • Two (2) students were not reported within the 60 day requirement. Questioned Costs: None Context: Of the forty (40) students tested for Enrollment Reporting purposes, two (2) students were not reported within the 60-day time frame. Effect: Inaccurate information may be included in the Submittal File or Enrollment Updated to NSLDS. Cause: A graduation date was backdated when the grade was changed from an incomplete to an A upon completion of graduation requirements by the student after the end of the term. Also, an ERP system error caused a student who had graduated in one semester and then re-enrolled full-time the next semester to be missed in the Clearinghouse enrollment reporting for the previous semester. Recommendation: We recommend the College establish procedures to ensure that accurate and timely information is report to NSLDS. Management’s Response: Management agrees with the finding.
Finding 2023-001
Finding No. 2023-001: Controls Over Student Financial Assistance Special Tests and Provisions – Enrollment Reporting (Repeated from Finding No. 2022-001) Federal Program Name Student Financial Assistance Program Project No. P063P210542, P063P220542, P007A221184, P033A221184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: CFR section 685.309 (b)(2) requires the College to notify the lender within 30 days if it discovers that a student who has received a loan did not enroll or ceased to be enrolled on at least a half time basis. The College has 60 days to notify the lender if the next scheduled roster reporting date is within 60 days of the date of determination of status change. Condition: During the compliance testing of “Special Tests and Provisions” requirements related to Enrollment Reporting, we noted the following exceptions: • Two (2) students were not reported within the 60 day requirement. Questioned Costs: None Context: Of the forty (40) students tested for Enrollment Reporting purposes, two (2) students were not reported within the 60-day time frame. Effect: Inaccurate information may be included in the Submittal File or Enrollment Updated to NSLDS. Cause: A graduation date was backdated when the grade was changed from an incomplete to an A upon completion of graduation requirements by the student after the end of the term. Also, an ERP system error caused a student who had graduated in one semester and then re-enrolled full-time the next semester to be missed in the Clearinghouse enrollment reporting for the previous semester. Recommendation: We recommend the College establish procedures to ensure that accurate and timely information is report to NSLDS. Management’s Response: Management agrees with the finding.