FAC Explorer

Audit 297844

FY End
2023-06-30
Total Expended
$50.88M
Findings
16
Programs
14
Organization: Harrisburg Area Community College (PA)
Year: 2023 Accepted: 2024-03-26
Auditor: Smith Elliott Kearns & Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384712 2023-001 Material Weakness Yes L
384713 2023-002 Material Weakness - L
384714 2023-001 Material Weakness Yes L
384715 2023-002 Material Weakness - L
384716 2023-001 Material Weakness Yes L
384717 2023-002 Material Weakness - L
384718 2023-001 Material Weakness Yes L
384719 2023-002 Material Weakness - L
961154 2023-001 Material Weakness Yes L
961155 2023-002 Material Weakness - L
961156 2023-001 Material Weakness Yes L
961157 2023-002 Material Weakness - L
961158 2023-001 Material Weakness Yes L
961159 2023-002 Material Weakness - L
961160 2023-001 Material Weakness Yes L
961161 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $28.62M Yes 2
84.063 Federal Pell Grant Program $17.55M Yes 2
84.048 Career and Technical Education -- Basic Grants to States $1.14M Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $972,360 Yes 2
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $481,011 Yes 0
93.558 Temporary Assistance for Needy Families $331,492 - 0
97.025 National Urban Search and Rescue (us&r) Response System $272,337 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $262,193 - 0
84.425 Education Stabilization Fund $215,746 - 0
84.033 Federal Work-Study Program $108,134 Yes 2
84.002 Adult Education - Basic Grants to States $64,243 - 0
47.076 Education and Human Resources $40,557 - 0
17.245 Trade Adjustment Assistance $29,383 - 0
94.006 Americorps $17,969 - 0

Contacts

Name Title Type
K9DJMEJ9B2A7 Dawn K. Mull Auditee
7177364164 Craig E. Witmer, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation/Accounting Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activities of the federal financial assistance programs of the Harrisburg Area Community College (the College). Financial awards received directly from federal agencies, as well as financial assistance passed through other governmental agencies or nonprofit organizations, are included in the schedule. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimus indirect cost rate for its federal programs. The accompanying Schedule of Expenditures of Federal Awards includes the federal awards activity of the College and the expenditures recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements.
Title: Relationship to Basic Financial Statements Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activities of the federal financial assistance programs of the Harrisburg Area Community College (the College). Financial awards received directly from federal agencies, as well as financial assistance passed through other governmental agencies or nonprofit organizations, are included in the schedule. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimus indirect cost rate for its federal programs. The Schedule of Expenditures of Federal Awards presents only a selected portion of the activities of the College. It is not intended to, and does not, present either the financial position, changes in net position, or cash flows of the College. The financial activity for the aforementioned awards is reported in the College’s statement of revenues, expenses, and changes in net position. In certain programs, the expenditures reported in the financial statements may differ from the expenditures reported in the Schedule of Expenditures of Federal Awards, due to grant or contract budget limitations.
Title: Federal Direct Student Loans Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activities of the federal financial assistance programs of the Harrisburg Area Community College (the College). Financial awards received directly from federal agencies, as well as financial assistance passed through other governmental agencies or nonprofit organizations, are included in the schedule. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimus indirect cost rate for its federal programs. The College is only responsible for the performance of certain administrative duties and is not considered the lender with respect to the student loan programs, and accordingly, these loans are not included in its financial statements and it is not practical to determine the balance of loans outstanding to students and former students of the College under these programs. The amount reported on the Schedule of Expenditures of Federal Awards represents new loan advances during the year.

Finding Details

Finding 2023-001
Finding Reference: 2023-001 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: Two student’s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Seven students enrollment changes were not timely reported. These students were enrolled during the Spring 2023 semester and the changes were not reported to NSLDS until September 2023, beyond the 60 day reporting requirement. Statement of Cause: Unknown Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 9 students were identified with reporting errors. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College ensure all error reports are reviewed and followed up on timely to ensure students information is being properly reported to NSLDS. Additionally, we recommend the college review its policies and procedures and training processes to ensure reporting is happening in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The College acknowledges the discrepancies in reporting. These discrepancies were the result of employee turnover and lack of sufficient training. The specific discrepancies will be corrected, and the College will outline a Corrective Action Plan to address the issues going forward.
Finding 2023-002
Finding Reference: 2023-002 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database. Statement of Condition: The URL noted above was not reported to the Department of Education for publication in the cash management contracts database. Statement of Cause: The College was not aware of this reporting requirement. Possible Asserted Effect: The College is not in compliance with reporting required to the Department of Education. Questioned Costs: None noted. Context: N/A Recommendation: We recommend that the College ensure the URL is reported to the Department of Education for publication in the cash management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii).
Finding 2023-001
Finding Reference: 2023-001 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: Two student’s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Seven students enrollment changes were not timely reported. These students were enrolled during the Spring 2023 semester and the changes were not reported to NSLDS until September 2023, beyond the 60 day reporting requirement. Statement of Cause: Unknown Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 9 students were identified with reporting errors. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College ensure all error reports are reviewed and followed up on timely to ensure students information is being properly reported to NSLDS. Additionally, we recommend the college review its policies and procedures and training processes to ensure reporting is happening in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The College acknowledges the discrepancies in reporting. These discrepancies were the result of employee turnover and lack of sufficient training. The specific discrepancies will be corrected, and the College will outline a Corrective Action Plan to address the issues going forward.
Finding 2023-002
Finding Reference: 2023-002 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database. Statement of Condition: The URL noted above was not reported to the Department of Education for publication in the cash management contracts database. Statement of Cause: The College was not aware of this reporting requirement. Possible Asserted Effect: The College is not in compliance with reporting required to the Department of Education. Questioned Costs: None noted. Context: N/A Recommendation: We recommend that the College ensure the URL is reported to the Department of Education for publication in the cash management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii).
Finding 2023-001
Finding Reference: 2023-001 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: Two student’s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Seven students enrollment changes were not timely reported. These students were enrolled during the Spring 2023 semester and the changes were not reported to NSLDS until September 2023, beyond the 60 day reporting requirement. Statement of Cause: Unknown Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 9 students were identified with reporting errors. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College ensure all error reports are reviewed and followed up on timely to ensure students information is being properly reported to NSLDS. Additionally, we recommend the college review its policies and procedures and training processes to ensure reporting is happening in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The College acknowledges the discrepancies in reporting. These discrepancies were the result of employee turnover and lack of sufficient training. The specific discrepancies will be corrected, and the College will outline a Corrective Action Plan to address the issues going forward.
Finding 2023-002
Finding Reference: 2023-002 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database. Statement of Condition: The URL noted above was not reported to the Department of Education for publication in the cash management contracts database. Statement of Cause: The College was not aware of this reporting requirement. Possible Asserted Effect: The College is not in compliance with reporting required to the Department of Education. Questioned Costs: None noted. Context: N/A Recommendation: We recommend that the College ensure the URL is reported to the Department of Education for publication in the cash management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii).
Finding 2023-001
Finding Reference: 2023-001 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: Two student’s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Seven students enrollment changes were not timely reported. These students were enrolled during the Spring 2023 semester and the changes were not reported to NSLDS until September 2023, beyond the 60 day reporting requirement. Statement of Cause: Unknown Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 9 students were identified with reporting errors. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College ensure all error reports are reviewed and followed up on timely to ensure students information is being properly reported to NSLDS. Additionally, we recommend the college review its policies and procedures and training processes to ensure reporting is happening in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The College acknowledges the discrepancies in reporting. These discrepancies were the result of employee turnover and lack of sufficient training. The specific discrepancies will be corrected, and the College will outline a Corrective Action Plan to address the issues going forward.
Finding 2023-002
Finding Reference: 2023-002 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database. Statement of Condition: The URL noted above was not reported to the Department of Education for publication in the cash management contracts database. Statement of Cause: The College was not aware of this reporting requirement. Possible Asserted Effect: The College is not in compliance with reporting required to the Department of Education. Questioned Costs: None noted. Context: N/A Recommendation: We recommend that the College ensure the URL is reported to the Department of Education for publication in the cash management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii).
Finding 2023-001
Finding Reference: 2023-001 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: Two student’s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Seven students enrollment changes were not timely reported. These students were enrolled during the Spring 2023 semester and the changes were not reported to NSLDS until September 2023, beyond the 60 day reporting requirement. Statement of Cause: Unknown Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 9 students were identified with reporting errors. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College ensure all error reports are reviewed and followed up on timely to ensure students information is being properly reported to NSLDS. Additionally, we recommend the college review its policies and procedures and training processes to ensure reporting is happening in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The College acknowledges the discrepancies in reporting. These discrepancies were the result of employee turnover and lack of sufficient training. The specific discrepancies will be corrected, and the College will outline a Corrective Action Plan to address the issues going forward.
Finding 2023-002
Finding Reference: 2023-002 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database. Statement of Condition: The URL noted above was not reported to the Department of Education for publication in the cash management contracts database. Statement of Cause: The College was not aware of this reporting requirement. Possible Asserted Effect: The College is not in compliance with reporting required to the Department of Education. Questioned Costs: None noted. Context: N/A Recommendation: We recommend that the College ensure the URL is reported to the Department of Education for publication in the cash management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii).
Finding 2023-001
Finding Reference: 2023-001 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: Two student’s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Seven students enrollment changes were not timely reported. These students were enrolled during the Spring 2023 semester and the changes were not reported to NSLDS until September 2023, beyond the 60 day reporting requirement. Statement of Cause: Unknown Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 9 students were identified with reporting errors. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College ensure all error reports are reviewed and followed up on timely to ensure students information is being properly reported to NSLDS. Additionally, we recommend the college review its policies and procedures and training processes to ensure reporting is happening in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The College acknowledges the discrepancies in reporting. These discrepancies were the result of employee turnover and lack of sufficient training. The specific discrepancies will be corrected, and the College will outline a Corrective Action Plan to address the issues going forward.
Finding 2023-002
Finding Reference: 2023-002 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database. Statement of Condition: The URL noted above was not reported to the Department of Education for publication in the cash management contracts database. Statement of Cause: The College was not aware of this reporting requirement. Possible Asserted Effect: The College is not in compliance with reporting required to the Department of Education. Questioned Costs: None noted. Context: N/A Recommendation: We recommend that the College ensure the URL is reported to the Department of Education for publication in the cash management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii).
Finding 2023-001
Finding Reference: 2023-001 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: Two student’s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Seven students enrollment changes were not timely reported. These students were enrolled during the Spring 2023 semester and the changes were not reported to NSLDS until September 2023, beyond the 60 day reporting requirement. Statement of Cause: Unknown Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 9 students were identified with reporting errors. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College ensure all error reports are reviewed and followed up on timely to ensure students information is being properly reported to NSLDS. Additionally, we recommend the college review its policies and procedures and training processes to ensure reporting is happening in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The College acknowledges the discrepancies in reporting. These discrepancies were the result of employee turnover and lack of sufficient training. The specific discrepancies will be corrected, and the College will outline a Corrective Action Plan to address the issues going forward.
Finding 2023-002
Finding Reference: 2023-002 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database. Statement of Condition: The URL noted above was not reported to the Department of Education for publication in the cash management contracts database. Statement of Cause: The College was not aware of this reporting requirement. Possible Asserted Effect: The College is not in compliance with reporting required to the Department of Education. Questioned Costs: None noted. Context: N/A Recommendation: We recommend that the College ensure the URL is reported to the Department of Education for publication in the cash management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii).
Finding 2023-001
Finding Reference: 2023-001 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: Two student’s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Seven students enrollment changes were not timely reported. These students were enrolled during the Spring 2023 semester and the changes were not reported to NSLDS until September 2023, beyond the 60 day reporting requirement. Statement of Cause: Unknown Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 9 students were identified with reporting errors. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College ensure all error reports are reviewed and followed up on timely to ensure students information is being properly reported to NSLDS. Additionally, we recommend the college review its policies and procedures and training processes to ensure reporting is happening in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The College acknowledges the discrepancies in reporting. These discrepancies were the result of employee turnover and lack of sufficient training. The specific discrepancies will be corrected, and the College will outline a Corrective Action Plan to address the issues going forward.
Finding 2023-002
Finding Reference: 2023-002 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database. Statement of Condition: The URL noted above was not reported to the Department of Education for publication in the cash management contracts database. Statement of Cause: The College was not aware of this reporting requirement. Possible Asserted Effect: The College is not in compliance with reporting required to the Department of Education. Questioned Costs: None noted. Context: N/A Recommendation: We recommend that the College ensure the URL is reported to the Department of Education for publication in the cash management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii).