FAC Explorer

Audit 295017

FY End
2023-06-30
Total Expended
$54.47M
Findings
8
Programs
21
Organization: El Camino Community College District (CA)
Year: 2023 Accepted: 2024-03-13
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
376000 2023-001 Significant Deficiency Yes N
376001 2023-001 Significant Deficiency Yes N
376002 2023-001 Significant Deficiency Yes N
376003 2023-001 Significant Deficiency Yes N
952442 2023-001 Significant Deficiency Yes N
952443 2023-001 Significant Deficiency Yes N
952444 2023-001 Significant Deficiency Yes N
952445 2023-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $28.54M - 1
84.425 Covid-19 Heerf - Institutional $17.89M Yes 0
84.425 Covid-19 Heerf - Student Aid $2.61M Yes 0
84.268 Federal Direct Student Loans $2.00M - 1
84.048 Perkins Title I-C (basic Grants to States) $906,843 Yes 0
84.007 Supplemental Educational Opportunities Grant (seog) $651,900 - 1
84.033 Federal Work Study (fws) $500,091 - 1
59.037 Small Business Development Centers $421,119 Yes 0
84.423 Community Partnerships for Teacher Pipeline $355,628 - 0
93.658 Foster and Kinship Care Education Program $109,429 - 0
11.611 Manufacturing Extension Partnership $103,280 - 0
93.558 Temporary Assistance for Needy Families $92,495 - 0
12.600 California Advanced Defense Ecosystems & National Consortia Effort (cadence) $54,755 - 0
64.117 Veterans Education $45,389 - 0
10.580 Calfresh Snap Outreach Program (cfo) $41,728 - 0
47.079 Replication of Cohort-Based Computer Science Bachelor's Degree Model $40,705 - 0
21.027 Covid-19 Sfrf Emergency Financial Assistance $5,499 - 0
12.617 California Advanced Supply Chain Analysis and Diversification Effort Phase II (cascade Ii) Project $4,981 - 0
94.006 Americorps National Service Awards $4,090 - 0
93.778 Medi-Cal Administrative Activities $3,147 - 0
47.070 Frontier Opportunities in Computing for Underrepresented Students $600 - 0

Contacts

Name Title Type
FN1HX3UK9SX1 Jeff Hinshaw Auditee
3106500566 Taylor Ulrich 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 fiscal year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of the 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 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 on the Schedule are reported on the full 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. The District uses an indirect cost rate, approved by the U.S. Department of Health and Human Services, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District did not use the 10-percent de minimus indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023 – 001: Return to Title IV Federal Agency: Department of Education Federal Program: Student Federal Assistance Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Various - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must be returned to the appropriate Title IV, HEA program or Federal Family Education Loan (“FFEL”) lender no later than 45 days after the date of the institution’s determination that the student withdrew. Furthermore, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student’s withdrawal date. The Compliance Supplement issued by the Office of Management and Budget requires auditors to review the return of Title IV funds determinations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR 668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student’s account, must be disbursed to the student no later than 180 days after the date of the institution’s determination that the student withdrew. Condition: The audit identified the following conditions: 1) The institutional portion of unearned aid was not returned to the Department of Education within 45 days. This was noted for 1 out of 40 samples tested, which is a statistically valid sample. 2) The return of funds was not properly calculated by the District. This was noted for 1 out of 40 samples, which is a statistically valid sample. Questioned Costs: None Context: The District disbursed $31,686,355 in Title IV awards during fiscal year 2022-23. Cause: The Districts’ internal controls did not ensure compliance with the applicable Title IVregulations. Effect: The cause identified resulted in noncompliance with Title IV regulations. Repeat Finding: Yes, 2022-002. Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. We also recommend an additional level of review is added in the process to ensure completed Return to Title IV calculations are properly completed. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2023-001
2023 – 001: Return to Title IV Federal Agency: Department of Education Federal Program: Student Federal Assistance Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Various - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must be returned to the appropriate Title IV, HEA program or Federal Family Education Loan (“FFEL”) lender no later than 45 days after the date of the institution’s determination that the student withdrew. Furthermore, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student’s withdrawal date. The Compliance Supplement issued by the Office of Management and Budget requires auditors to review the return of Title IV funds determinations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR 668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student’s account, must be disbursed to the student no later than 180 days after the date of the institution’s determination that the student withdrew. Condition: The audit identified the following conditions: 1) The institutional portion of unearned aid was not returned to the Department of Education within 45 days. This was noted for 1 out of 40 samples tested, which is a statistically valid sample. 2) The return of funds was not properly calculated by the District. This was noted for 1 out of 40 samples, which is a statistically valid sample. Questioned Costs: None Context: The District disbursed $31,686,355 in Title IV awards during fiscal year 2022-23. Cause: The Districts’ internal controls did not ensure compliance with the applicable Title IVregulations. Effect: The cause identified resulted in noncompliance with Title IV regulations. Repeat Finding: Yes, 2022-002. Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. We also recommend an additional level of review is added in the process to ensure completed Return to Title IV calculations are properly completed. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2023-001
2023 – 001: Return to Title IV Federal Agency: Department of Education Federal Program: Student Federal Assistance Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Various - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must be returned to the appropriate Title IV, HEA program or Federal Family Education Loan (“FFEL”) lender no later than 45 days after the date of the institution’s determination that the student withdrew. Furthermore, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student’s withdrawal date. The Compliance Supplement issued by the Office of Management and Budget requires auditors to review the return of Title IV funds determinations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR 668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student’s account, must be disbursed to the student no later than 180 days after the date of the institution’s determination that the student withdrew. Condition: The audit identified the following conditions: 1) The institutional portion of unearned aid was not returned to the Department of Education within 45 days. This was noted for 1 out of 40 samples tested, which is a statistically valid sample. 2) The return of funds was not properly calculated by the District. This was noted for 1 out of 40 samples, which is a statistically valid sample. Questioned Costs: None Context: The District disbursed $31,686,355 in Title IV awards during fiscal year 2022-23. Cause: The Districts’ internal controls did not ensure compliance with the applicable Title IVregulations. Effect: The cause identified resulted in noncompliance with Title IV regulations. Repeat Finding: Yes, 2022-002. Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. We also recommend an additional level of review is added in the process to ensure completed Return to Title IV calculations are properly completed. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2023-001
2023 – 001: Return to Title IV Federal Agency: Department of Education Federal Program: Student Federal Assistance Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Various - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must be returned to the appropriate Title IV, HEA program or Federal Family Education Loan (“FFEL”) lender no later than 45 days after the date of the institution’s determination that the student withdrew. Furthermore, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student’s withdrawal date. The Compliance Supplement issued by the Office of Management and Budget requires auditors to review the return of Title IV funds determinations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR 668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student’s account, must be disbursed to the student no later than 180 days after the date of the institution’s determination that the student withdrew. Condition: The audit identified the following conditions: 1) The institutional portion of unearned aid was not returned to the Department of Education within 45 days. This was noted for 1 out of 40 samples tested, which is a statistically valid sample. 2) The return of funds was not properly calculated by the District. This was noted for 1 out of 40 samples, which is a statistically valid sample. Questioned Costs: None Context: The District disbursed $31,686,355 in Title IV awards during fiscal year 2022-23. Cause: The Districts’ internal controls did not ensure compliance with the applicable Title IVregulations. Effect: The cause identified resulted in noncompliance with Title IV regulations. Repeat Finding: Yes, 2022-002. Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. We also recommend an additional level of review is added in the process to ensure completed Return to Title IV calculations are properly completed. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2023-001
2023 – 001: Return to Title IV Federal Agency: Department of Education Federal Program: Student Federal Assistance Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Various - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must be returned to the appropriate Title IV, HEA program or Federal Family Education Loan (“FFEL”) lender no later than 45 days after the date of the institution’s determination that the student withdrew. Furthermore, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student’s withdrawal date. The Compliance Supplement issued by the Office of Management and Budget requires auditors to review the return of Title IV funds determinations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR 668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student’s account, must be disbursed to the student no later than 180 days after the date of the institution’s determination that the student withdrew. Condition: The audit identified the following conditions: 1) The institutional portion of unearned aid was not returned to the Department of Education within 45 days. This was noted for 1 out of 40 samples tested, which is a statistically valid sample. 2) The return of funds was not properly calculated by the District. This was noted for 1 out of 40 samples, which is a statistically valid sample. Questioned Costs: None Context: The District disbursed $31,686,355 in Title IV awards during fiscal year 2022-23. Cause: The Districts’ internal controls did not ensure compliance with the applicable Title IVregulations. Effect: The cause identified resulted in noncompliance with Title IV regulations. Repeat Finding: Yes, 2022-002. Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. We also recommend an additional level of review is added in the process to ensure completed Return to Title IV calculations are properly completed. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2023-001
2023 – 001: Return to Title IV Federal Agency: Department of Education Federal Program: Student Federal Assistance Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Various - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must be returned to the appropriate Title IV, HEA program or Federal Family Education Loan (“FFEL”) lender no later than 45 days after the date of the institution’s determination that the student withdrew. Furthermore, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student’s withdrawal date. The Compliance Supplement issued by the Office of Management and Budget requires auditors to review the return of Title IV funds determinations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR 668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student’s account, must be disbursed to the student no later than 180 days after the date of the institution’s determination that the student withdrew. Condition: The audit identified the following conditions: 1) The institutional portion of unearned aid was not returned to the Department of Education within 45 days. This was noted for 1 out of 40 samples tested, which is a statistically valid sample. 2) The return of funds was not properly calculated by the District. This was noted for 1 out of 40 samples, which is a statistically valid sample. Questioned Costs: None Context: The District disbursed $31,686,355 in Title IV awards during fiscal year 2022-23. Cause: The Districts’ internal controls did not ensure compliance with the applicable Title IVregulations. Effect: The cause identified resulted in noncompliance with Title IV regulations. Repeat Finding: Yes, 2022-002. Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. We also recommend an additional level of review is added in the process to ensure completed Return to Title IV calculations are properly completed. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2023-001
2023 – 001: Return to Title IV Federal Agency: Department of Education Federal Program: Student Federal Assistance Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Various - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must be returned to the appropriate Title IV, HEA program or Federal Family Education Loan (“FFEL”) lender no later than 45 days after the date of the institution’s determination that the student withdrew. Furthermore, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student’s withdrawal date. The Compliance Supplement issued by the Office of Management and Budget requires auditors to review the return of Title IV funds determinations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR 668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student’s account, must be disbursed to the student no later than 180 days after the date of the institution’s determination that the student withdrew. Condition: The audit identified the following conditions: 1) The institutional portion of unearned aid was not returned to the Department of Education within 45 days. This was noted for 1 out of 40 samples tested, which is a statistically valid sample. 2) The return of funds was not properly calculated by the District. This was noted for 1 out of 40 samples, which is a statistically valid sample. Questioned Costs: None Context: The District disbursed $31,686,355 in Title IV awards during fiscal year 2022-23. Cause: The Districts’ internal controls did not ensure compliance with the applicable Title IVregulations. Effect: The cause identified resulted in noncompliance with Title IV regulations. Repeat Finding: Yes, 2022-002. Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. We also recommend an additional level of review is added in the process to ensure completed Return to Title IV calculations are properly completed. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2023-001
2023 – 001: Return to Title IV Federal Agency: Department of Education Federal Program: Student Federal Assistance Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Various - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must be returned to the appropriate Title IV, HEA program or Federal Family Education Loan (“FFEL”) lender no later than 45 days after the date of the institution’s determination that the student withdrew. Furthermore, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student’s withdrawal date. The Compliance Supplement issued by the Office of Management and Budget requires auditors to review the return of Title IV funds determinations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR 668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student’s account, must be disbursed to the student no later than 180 days after the date of the institution’s determination that the student withdrew. Condition: The audit identified the following conditions: 1) The institutional portion of unearned aid was not returned to the Department of Education within 45 days. This was noted for 1 out of 40 samples tested, which is a statistically valid sample. 2) The return of funds was not properly calculated by the District. This was noted for 1 out of 40 samples, which is a statistically valid sample. Questioned Costs: None Context: The District disbursed $31,686,355 in Title IV awards during fiscal year 2022-23. Cause: The Districts’ internal controls did not ensure compliance with the applicable Title IVregulations. Effect: The cause identified resulted in noncompliance with Title IV regulations. Repeat Finding: Yes, 2022-002. Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. We also recommend an additional level of review is added in the process to ensure completed Return to Title IV calculations are properly completed. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.