Audit 295850

FY End
2022-06-30
Total Expended
$7.33M
Findings
24
Programs
9
Organization: Richland Community College (IL)
Year: 2022 Accepted: 2024-03-19
Auditor: Sikich LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
381094 2022-003 Significant Deficiency Yes N
381095 2022-003 Significant Deficiency Yes N
381096 2022-003 Significant Deficiency Yes N
381097 2022-003 Significant Deficiency Yes N
381098 2022-004 - - N
381099 2022-004 - - N
381100 2022-004 - - N
381101 2022-004 - - N
381102 2022-005 - - N
381103 2022-005 - - N
381104 2022-005 - - N
381105 2022-005 - - N
957536 2022-003 Significant Deficiency Yes N
957537 2022-003 Significant Deficiency Yes N
957538 2022-003 Significant Deficiency Yes N
957539 2022-003 Significant Deficiency Yes N
957540 2022-004 - - N
957541 2022-004 - - N
957542 2022-004 - - N
957543 2022-004 - - N
957544 2022-005 - - N
957545 2022-005 - - N
957546 2022-005 - - N
957547 2022-005 - - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $2.86M Yes 3
84.268 Federal Direct Student Loans $584,193 Yes 3
84.002 Adult Education - Basic Grants to States $138,630 - 0
84.425 Education Stabilization Fund $83,550 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $77,217 Yes 3
14.218 Community Development Block Grants/entitlement Grants $40,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $24,601 - 0
84.033 Federal Work-Study Program $24,571 Yes 3
17.268 H-1b Job Training Grants $17,915 - 0

Contacts

Name Title Type
ZFFRVG2V3QW9 Joren Martin Auditee
2178757211 Chat Lucas Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of Richland Community College under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with 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 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. De Minimis Rate Used: N Rate Explanation: Richland Community College has not elected to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Richland Community College, Community College District #537 (the District) under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in financial position, or cash flows of the District.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of Richland Community College under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with 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 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. De Minimis Rate Used: N Rate Explanation: Richland Community College has not elected to use the 10% de minimis indirect cost rate. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: FEDERAL LOAN PROGRAM Accounting Policies: The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of Richland Community College under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with 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 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. De Minimis Rate Used: N Rate Explanation: Richland Community College has not elected to use the 10% de minimis indirect cost rate. For the year ended June 30, 2022, the College acted as a pass-through agency for Federal Direct Stafford and PLUS Loans (subsidized and unsubsidized) to students in the amount of $584,193.
Title: ADDITIONAL INFORMATION Accounting Policies: The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of Richland Community College under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with 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 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. De Minimis Rate Used: N Rate Explanation: Richland Community College has not elected to use the 10% de minimis indirect cost rate. Richland Community College received no non-cash assistance, federal insurance and the College did not provide any funds to subrecipients.

Finding Details

Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…" Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Effect: The College did not timely and accurately submit enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College correct all known errors in their financial aid system to prevent further errors. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…" Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Effect: The College did not timely and accurately submit enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College correct all known errors in their financial aid system to prevent further errors. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…" Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Effect: The College did not timely and accurately submit enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College correct all known errors in their financial aid system to prevent further errors. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…" Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Effect: The College did not timely and accurately submit enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College correct all known errors in their financial aid system to prevent further errors. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: The College must establish and maintain the financial records that reflect each Title IV program transaction on a current basis (34 CFR 668.24). Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in making sample selections. Cause: This condition was caused by inadequate controls over Reporting and a mistype on the report. Effect: The College did not correctly report Pell expenditures on the FISAP that was submitted to the Department of Education. Recommendation: We recommend that the College puts controls in place to review all inputs to the FISAP report to ensure all amounts reported are accurate and agree with the College’s records. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: The College must establish and maintain the financial records that reflect each Title IV program transaction on a current basis (34 CFR 668.24). Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in making sample selections. Cause: This condition was caused by inadequate controls over Reporting and a mistype on the report. Effect: The College did not correctly report Pell expenditures on the FISAP that was submitted to the Department of Education. Recommendation: We recommend that the College puts controls in place to review all inputs to the FISAP report to ensure all amounts reported are accurate and agree with the College’s records. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: The College must establish and maintain the financial records that reflect each Title IV program transaction on a current basis (34 CFR 668.24). Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in making sample selections. Cause: This condition was caused by inadequate controls over Reporting and a mistype on the report. Effect: The College did not correctly report Pell expenditures on the FISAP that was submitted to the Department of Education. Recommendation: We recommend that the College puts controls in place to review all inputs to the FISAP report to ensure all amounts reported are accurate and agree with the College’s records. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: The College must establish and maintain the financial records that reflect each Title IV program transaction on a current basis (34 CFR 668.24). Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in making sample selections. Cause: This condition was caused by inadequate controls over Reporting and a mistype on the report. Effect: The College did not correctly report Pell expenditures on the FISAP that was submitted to the Department of Education. Recommendation: We recommend that the College puts controls in place to review all inputs to the FISAP report to ensure all amounts reported are accurate and agree with the College’s records. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 685.101 (b)(1) notes, “an eligible undergraduate student who is enrolled at a school participating in the Direct Loan Program may borrow under the Direct Subsidized Loan and Direct Unsubsidized Loan programs.” The order of dispersing aid requires that grants and subsidized loans be considered first. 34 CFR 685.200(a)(iii) “In the case of an undergraduate student who seeks a Direct Subsidized Loan or a Direct Unsubsidized Loan at a school that participates in the Federal Pell Grant Program, the student has received a determination of Federal Pell Grant eligibility for the period of enrollment for which the loan is sought.” Condition: In two of the 40 student files tested (5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The College under awarded one student $2,000. Another student was over awarded $71 in Subsidized loans. We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid. Students should receive the proper amount of aid. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 685.101 (b)(1) notes, “an eligible undergraduate student who is enrolled at a school participating in the Direct Loan Program may borrow under the Direct Subsidized Loan and Direct Unsubsidized Loan programs.” The order of dispersing aid requires that grants and subsidized loans be considered first. 34 CFR 685.200(a)(iii) “In the case of an undergraduate student who seeks a Direct Subsidized Loan or a Direct Unsubsidized Loan at a school that participates in the Federal Pell Grant Program, the student has received a determination of Federal Pell Grant eligibility for the period of enrollment for which the loan is sought.” Condition: In two of the 40 student files tested (5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The College under awarded one student $2,000. Another student was over awarded $71 in Subsidized loans. We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid. Students should receive the proper amount of aid. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 685.101 (b)(1) notes, “an eligible undergraduate student who is enrolled at a school participating in the Direct Loan Program may borrow under the Direct Subsidized Loan and Direct Unsubsidized Loan programs.” The order of dispersing aid requires that grants and subsidized loans be considered first. 34 CFR 685.200(a)(iii) “In the case of an undergraduate student who seeks a Direct Subsidized Loan or a Direct Unsubsidized Loan at a school that participates in the Federal Pell Grant Program, the student has received a determination of Federal Pell Grant eligibility for the period of enrollment for which the loan is sought.” Condition: In two of the 40 student files tested (5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The College under awarded one student $2,000. Another student was over awarded $71 in Subsidized loans. We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid. Students should receive the proper amount of aid. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 685.101 (b)(1) notes, “an eligible undergraduate student who is enrolled at a school participating in the Direct Loan Program may borrow under the Direct Subsidized Loan and Direct Unsubsidized Loan programs.” The order of dispersing aid requires that grants and subsidized loans be considered first. 34 CFR 685.200(a)(iii) “In the case of an undergraduate student who seeks a Direct Subsidized Loan or a Direct Unsubsidized Loan at a school that participates in the Federal Pell Grant Program, the student has received a determination of Federal Pell Grant eligibility for the period of enrollment for which the loan is sought.” Condition: In two of the 40 student files tested (5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The College under awarded one student $2,000. Another student was over awarded $71 in Subsidized loans. We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid. Students should receive the proper amount of aid. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…" Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Effect: The College did not timely and accurately submit enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College correct all known errors in their financial aid system to prevent further errors. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…" Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Effect: The College did not timely and accurately submit enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College correct all known errors in their financial aid system to prevent further errors. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…" Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Effect: The College did not timely and accurately submit enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College correct all known errors in their financial aid system to prevent further errors. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…" Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Effect: The College did not timely and accurately submit enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College correct all known errors in their financial aid system to prevent further errors. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: The College must establish and maintain the financial records that reflect each Title IV program transaction on a current basis (34 CFR 668.24). Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in making sample selections. Cause: This condition was caused by inadequate controls over Reporting and a mistype on the report. Effect: The College did not correctly report Pell expenditures on the FISAP that was submitted to the Department of Education. Recommendation: We recommend that the College puts controls in place to review all inputs to the FISAP report to ensure all amounts reported are accurate and agree with the College’s records. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: The College must establish and maintain the financial records that reflect each Title IV program transaction on a current basis (34 CFR 668.24). Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in making sample selections. Cause: This condition was caused by inadequate controls over Reporting and a mistype on the report. Effect: The College did not correctly report Pell expenditures on the FISAP that was submitted to the Department of Education. Recommendation: We recommend that the College puts controls in place to review all inputs to the FISAP report to ensure all amounts reported are accurate and agree with the College’s records. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: The College must establish and maintain the financial records that reflect each Title IV program transaction on a current basis (34 CFR 668.24). Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in making sample selections. Cause: This condition was caused by inadequate controls over Reporting and a mistype on the report. Effect: The College did not correctly report Pell expenditures on the FISAP that was submitted to the Department of Education. Recommendation: We recommend that the College puts controls in place to review all inputs to the FISAP report to ensure all amounts reported are accurate and agree with the College’s records. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: The College must establish and maintain the financial records that reflect each Title IV program transaction on a current basis (34 CFR 668.24). Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in making sample selections. Cause: This condition was caused by inadequate controls over Reporting and a mistype on the report. Effect: The College did not correctly report Pell expenditures on the FISAP that was submitted to the Department of Education. Recommendation: We recommend that the College puts controls in place to review all inputs to the FISAP report to ensure all amounts reported are accurate and agree with the College’s records. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 685.101 (b)(1) notes, “an eligible undergraduate student who is enrolled at a school participating in the Direct Loan Program may borrow under the Direct Subsidized Loan and Direct Unsubsidized Loan programs.” The order of dispersing aid requires that grants and subsidized loans be considered first. 34 CFR 685.200(a)(iii) “In the case of an undergraduate student who seeks a Direct Subsidized Loan or a Direct Unsubsidized Loan at a school that participates in the Federal Pell Grant Program, the student has received a determination of Federal Pell Grant eligibility for the period of enrollment for which the loan is sought.” Condition: In two of the 40 student files tested (5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The College under awarded one student $2,000. Another student was over awarded $71 in Subsidized loans. We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid. Students should receive the proper amount of aid. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 685.101 (b)(1) notes, “an eligible undergraduate student who is enrolled at a school participating in the Direct Loan Program may borrow under the Direct Subsidized Loan and Direct Unsubsidized Loan programs.” The order of dispersing aid requires that grants and subsidized loans be considered first. 34 CFR 685.200(a)(iii) “In the case of an undergraduate student who seeks a Direct Subsidized Loan or a Direct Unsubsidized Loan at a school that participates in the Federal Pell Grant Program, the student has received a determination of Federal Pell Grant eligibility for the period of enrollment for which the loan is sought.” Condition: In two of the 40 student files tested (5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The College under awarded one student $2,000. Another student was over awarded $71 in Subsidized loans. We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid. Students should receive the proper amount of aid. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 685.101 (b)(1) notes, “an eligible undergraduate student who is enrolled at a school participating in the Direct Loan Program may borrow under the Direct Subsidized Loan and Direct Unsubsidized Loan programs.” The order of dispersing aid requires that grants and subsidized loans be considered first. 34 CFR 685.200(a)(iii) “In the case of an undergraduate student who seeks a Direct Subsidized Loan or a Direct Unsubsidized Loan at a school that participates in the Federal Pell Grant Program, the student has received a determination of Federal Pell Grant eligibility for the period of enrollment for which the loan is sought.” Condition: In two of the 40 student files tested (5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The College under awarded one student $2,000. Another student was over awarded $71 in Subsidized loans. We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid. Students should receive the proper amount of aid. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: 34 CFR 685.101 (b)(1) notes, “an eligible undergraduate student who is enrolled at a school participating in the Direct Loan Program may borrow under the Direct Subsidized Loan and Direct Unsubsidized Loan programs.” The order of dispersing aid requires that grants and subsidized loans be considered first. 34 CFR 685.200(a)(iii) “In the case of an undergraduate student who seeks a Direct Subsidized Loan or a Direct Unsubsidized Loan at a school that participates in the Federal Pell Grant Program, the student has received a determination of Federal Pell Grant eligibility for the period of enrollment for which the loan is sought.” Condition: In two of the 40 student files tested (5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The College under awarded one student $2,000. Another student was over awarded $71 in Subsidized loans. We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid. Students should receive the proper amount of aid. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.