Audit 299446

FY End
2023-06-30
Total Expended
$16.76M
Findings
8
Programs
8
Organization: Jackson College (MI)
Year: 2023 Accepted: 2024-03-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
387179 2023-001 Significant Deficiency - L
387180 2023-001 Significant Deficiency - L
387181 2023-001 Significant Deficiency - L
387182 2023-001 Significant Deficiency - L
963621 2023-001 Significant Deficiency - L
963622 2023-001 Significant Deficiency - L
963623 2023-001 Significant Deficiency - L
963624 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $9.04M Yes 1
84.268 Federal Direct Student Loans $6.31M Yes 1
84.042 Trio_student Support Services $266,024 - 0
84.007 Federal Supplemental Educational Opportunity Grants $249,590 Yes 1
84.033 Federal Work-Study Program $196,673 Yes 1
84.425 Education Stabilization Fund $69,123 - 0
17.258 Wia Adult Program $12,466 - 0
84.048 Career and Technical Education -- Basic Grants to States $9,200 - 0

Contacts

Name Title Type
HW4SP3KRET93 John Globoker Auditee
5177968439 Joshua Sullivan, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Jackson College (the "College") under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 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 net position, changes in net position, or cash flows of the College. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the College's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the College has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance.

Finding Details

Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A222022, P033A222022, P063P221638, P269K231638. Criteria. The College is required to transmit records of student disbursements to the federal government through the Common Origination and Disbursement within 15 days of disbursing funds. Condition. Six students received disbursements that were not reported to the federal government within the required timeframe. Cause. Due to staffing constraints, the College was not able to timely file the report with the Common Origination and Disbursement in all instances. Effect. As a result of this condition, the College did not fully comply with the requirements to report disbursements within 15 days of disbursing funds. Questioned Costs. No costs were required to be questioned as a result of this finding, in as much of our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement policies and procedures, including designating an individual to oversee this reporting requirement, to ensure information is submitted to the Common Origination and Disbursement in a timely manner. View of Responsible Officials. Management believes this was an isolated incident and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A222022, P033A222022, P063P221638, P269K231638. Criteria. The College is required to transmit records of student disbursements to the federal government through the Common Origination and Disbursement within 15 days of disbursing funds. Condition. Six students received disbursements that were not reported to the federal government within the required timeframe. Cause. Due to staffing constraints, the College was not able to timely file the report with the Common Origination and Disbursement in all instances. Effect. As a result of this condition, the College did not fully comply with the requirements to report disbursements within 15 days of disbursing funds. Questioned Costs. No costs were required to be questioned as a result of this finding, in as much of our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement policies and procedures, including designating an individual to oversee this reporting requirement, to ensure information is submitted to the Common Origination and Disbursement in a timely manner. View of Responsible Officials. Management believes this was an isolated incident and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A222022, P033A222022, P063P221638, P269K231638. Criteria. The College is required to transmit records of student disbursements to the federal government through the Common Origination and Disbursement within 15 days of disbursing funds. Condition. Six students received disbursements that were not reported to the federal government within the required timeframe. Cause. Due to staffing constraints, the College was not able to timely file the report with the Common Origination and Disbursement in all instances. Effect. As a result of this condition, the College did not fully comply with the requirements to report disbursements within 15 days of disbursing funds. Questioned Costs. No costs were required to be questioned as a result of this finding, in as much of our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement policies and procedures, including designating an individual to oversee this reporting requirement, to ensure information is submitted to the Common Origination and Disbursement in a timely manner. View of Responsible Officials. Management believes this was an isolated incident and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A222022, P033A222022, P063P221638, P269K231638. Criteria. The College is required to transmit records of student disbursements to the federal government through the Common Origination and Disbursement within 15 days of disbursing funds. Condition. Six students received disbursements that were not reported to the federal government within the required timeframe. Cause. Due to staffing constraints, the College was not able to timely file the report with the Common Origination and Disbursement in all instances. Effect. As a result of this condition, the College did not fully comply with the requirements to report disbursements within 15 days of disbursing funds. Questioned Costs. No costs were required to be questioned as a result of this finding, in as much of our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement policies and procedures, including designating an individual to oversee this reporting requirement, to ensure information is submitted to the Common Origination and Disbursement in a timely manner. View of Responsible Officials. Management believes this was an isolated incident and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A222022, P033A222022, P063P221638, P269K231638. Criteria. The College is required to transmit records of student disbursements to the federal government through the Common Origination and Disbursement within 15 days of disbursing funds. Condition. Six students received disbursements that were not reported to the federal government within the required timeframe. Cause. Due to staffing constraints, the College was not able to timely file the report with the Common Origination and Disbursement in all instances. Effect. As a result of this condition, the College did not fully comply with the requirements to report disbursements within 15 days of disbursing funds. Questioned Costs. No costs were required to be questioned as a result of this finding, in as much of our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement policies and procedures, including designating an individual to oversee this reporting requirement, to ensure information is submitted to the Common Origination and Disbursement in a timely manner. View of Responsible Officials. Management believes this was an isolated incident and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A222022, P033A222022, P063P221638, P269K231638. Criteria. The College is required to transmit records of student disbursements to the federal government through the Common Origination and Disbursement within 15 days of disbursing funds. Condition. Six students received disbursements that were not reported to the federal government within the required timeframe. Cause. Due to staffing constraints, the College was not able to timely file the report with the Common Origination and Disbursement in all instances. Effect. As a result of this condition, the College did not fully comply with the requirements to report disbursements within 15 days of disbursing funds. Questioned Costs. No costs were required to be questioned as a result of this finding, in as much of our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement policies and procedures, including designating an individual to oversee this reporting requirement, to ensure information is submitted to the Common Origination and Disbursement in a timely manner. View of Responsible Officials. Management believes this was an isolated incident and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A222022, P033A222022, P063P221638, P269K231638. Criteria. The College is required to transmit records of student disbursements to the federal government through the Common Origination and Disbursement within 15 days of disbursing funds. Condition. Six students received disbursements that were not reported to the federal government within the required timeframe. Cause. Due to staffing constraints, the College was not able to timely file the report with the Common Origination and Disbursement in all instances. Effect. As a result of this condition, the College did not fully comply with the requirements to report disbursements within 15 days of disbursing funds. Questioned Costs. No costs were required to be questioned as a result of this finding, in as much of our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement policies and procedures, including designating an individual to oversee this reporting requirement, to ensure information is submitted to the Common Origination and Disbursement in a timely manner. View of Responsible Officials. Management believes this was an isolated incident and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A222022, P033A222022, P063P221638, P269K231638. Criteria. The College is required to transmit records of student disbursements to the federal government through the Common Origination and Disbursement within 15 days of disbursing funds. Condition. Six students received disbursements that were not reported to the federal government within the required timeframe. Cause. Due to staffing constraints, the College was not able to timely file the report with the Common Origination and Disbursement in all instances. Effect. As a result of this condition, the College did not fully comply with the requirements to report disbursements within 15 days of disbursing funds. Questioned Costs. No costs were required to be questioned as a result of this finding, in as much of our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement policies and procedures, including designating an individual to oversee this reporting requirement, to ensure information is submitted to the Common Origination and Disbursement in a timely manner. View of Responsible Officials. Management believes this was an isolated incident and has prepared a Corrective Action Plan.