FAC Explorer

Audit 293654

FY End
2023-06-30
Total Expended
$25.97M
Findings
8
Programs
22
Organization: West Hills Community College District (CA)
Year: 2023 Accepted: 2024-03-05
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372572 2023-001 Significant Deficiency Yes N
372573 2023-001 Significant Deficiency Yes N
372574 2023-001 Significant Deficiency Yes N
372575 2023-001 Significant Deficiency Yes N
949014 2023-001 Significant Deficiency Yes N
949015 2023-001 Significant Deficiency Yes N
949016 2023-001 Significant Deficiency Yes N
949017 2023-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $10.73M Yes 1
17.264 National Farmworker Jobs Program $1.46M - 0
84.425 Education Stabilization Fund $805,273 Yes 0
84.116 Fund for the Improvement of Postsecondary Education $749,687 - 0
84.268 Federal Direct Student Loans $570,885 Yes 1
84.141 Migrant Education_high School Equivalency Program $548,808 - 0
84.149 Migrant Education_college Assistance Migrant Program $509,906 - 0
84.007 Federal Supplemental Educational Opportunity Grants $466,015 Yes 1
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $355,338 - 0
84.042 Trio_student Support Services $330,760 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $273,234 - 0
84.047 Trio_upward Bound $210,083 Yes 0
84.033 Federal Work-Study Program $196,793 Yes 1
93.575 Child Care and Development Block Grant $163,347 - 0
11.307 Economic Adjustment Assistance $109,260 - 0
47.076 Education and Human Resources $101,244 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $95,169 - 0
93.558 Temporary Assistance for Needy Families $88,219 - 0
10.310 Agriculture and Food Research Initiative (afri) $38,316 - 0
16.812 Second Chance Act Reentry Initiative $19,216 - 0
10.558 Child and Adult Care Food Program $9,569 - 0
64.117 Survivors and Dependents Educational Assistance $1,376 - 0

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, 2023. 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

Finding 2023-001
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 or Specific Requirements 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 3 instances out of 38 students tested where the date of determination of the student’s withdrawal date was outside the required timeframe of 30 days for unofficial withdrawals. Context A non-statistical sample of 15 return of Title IV calculations were tested out of a total population of 101 return of Title IV calculations for West Hills College - Coalinga A non-statistical sample of 23 return of Title IV calculations were tested out of a total population of 155 return of Title IV calculations for West Hills College - Lemoore Effect In 3 of the 15 calculations tested for West Hills College - Coalinga, the determination of when a student withdrew was done outside the 30-day timeframe. 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. 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.
Finding 2023-001
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 or Specific Requirements 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 3 instances out of 38 students tested where the date of determination of the student’s withdrawal date was outside the required timeframe of 30 days for unofficial withdrawals. Context A non-statistical sample of 15 return of Title IV calculations were tested out of a total population of 101 return of Title IV calculations for West Hills College - Coalinga A non-statistical sample of 23 return of Title IV calculations were tested out of a total population of 155 return of Title IV calculations for West Hills College - Lemoore Effect In 3 of the 15 calculations tested for West Hills College - Coalinga, the determination of when a student withdrew was done outside the 30-day timeframe. 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. 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.
Finding 2023-001
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 or Specific Requirements 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 3 instances out of 38 students tested where the date of determination of the student’s withdrawal date was outside the required timeframe of 30 days for unofficial withdrawals. Context A non-statistical sample of 15 return of Title IV calculations were tested out of a total population of 101 return of Title IV calculations for West Hills College - Coalinga A non-statistical sample of 23 return of Title IV calculations were tested out of a total population of 155 return of Title IV calculations for West Hills College - Lemoore Effect In 3 of the 15 calculations tested for West Hills College - Coalinga, the determination of when a student withdrew was done outside the 30-day timeframe. 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. 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.
Finding 2023-001
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 or Specific Requirements 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 3 instances out of 38 students tested where the date of determination of the student’s withdrawal date was outside the required timeframe of 30 days for unofficial withdrawals. Context A non-statistical sample of 15 return of Title IV calculations were tested out of a total population of 101 return of Title IV calculations for West Hills College - Coalinga A non-statistical sample of 23 return of Title IV calculations were tested out of a total population of 155 return of Title IV calculations for West Hills College - Lemoore Effect In 3 of the 15 calculations tested for West Hills College - Coalinga, the determination of when a student withdrew was done outside the 30-day timeframe. 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. 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.
Finding 2023-001
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 or Specific Requirements 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 3 instances out of 38 students tested where the date of determination of the student’s withdrawal date was outside the required timeframe of 30 days for unofficial withdrawals. Context A non-statistical sample of 15 return of Title IV calculations were tested out of a total population of 101 return of Title IV calculations for West Hills College - Coalinga A non-statistical sample of 23 return of Title IV calculations were tested out of a total population of 155 return of Title IV calculations for West Hills College - Lemoore Effect In 3 of the 15 calculations tested for West Hills College - Coalinga, the determination of when a student withdrew was done outside the 30-day timeframe. 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. 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.
Finding 2023-001
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 or Specific Requirements 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 3 instances out of 38 students tested where the date of determination of the student’s withdrawal date was outside the required timeframe of 30 days for unofficial withdrawals. Context A non-statistical sample of 15 return of Title IV calculations were tested out of a total population of 101 return of Title IV calculations for West Hills College - Coalinga A non-statistical sample of 23 return of Title IV calculations were tested out of a total population of 155 return of Title IV calculations for West Hills College - Lemoore Effect In 3 of the 15 calculations tested for West Hills College - Coalinga, the determination of when a student withdrew was done outside the 30-day timeframe. 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. 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.
Finding 2023-001
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 or Specific Requirements 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 3 instances out of 38 students tested where the date of determination of the student’s withdrawal date was outside the required timeframe of 30 days for unofficial withdrawals. Context A non-statistical sample of 15 return of Title IV calculations were tested out of a total population of 101 return of Title IV calculations for West Hills College - Coalinga A non-statistical sample of 23 return of Title IV calculations were tested out of a total population of 155 return of Title IV calculations for West Hills College - Lemoore Effect In 3 of the 15 calculations tested for West Hills College - Coalinga, the determination of when a student withdrew was done outside the 30-day timeframe. 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. 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.
Finding 2023-001
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 or Specific Requirements 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 3 instances out of 38 students tested where the date of determination of the student’s withdrawal date was outside the required timeframe of 30 days for unofficial withdrawals. Context A non-statistical sample of 15 return of Title IV calculations were tested out of a total population of 101 return of Title IV calculations for West Hills College - Coalinga A non-statistical sample of 23 return of Title IV calculations were tested out of a total population of 155 return of Title IV calculations for West Hills College - Lemoore Effect In 3 of the 15 calculations tested for West Hills College - Coalinga, the determination of when a student withdrew was done outside the 30-day timeframe. 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. 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.