FAC Explorer

Audit 300626

FY End
2023-06-30
Total Expended
$12.09M
Findings
4
Programs
12
Organization: Massasoit Community College (MA)
Year: 2023 Accepted: 2024-03-29
Auditor: Withumsmith+brown PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
389724 2023-001 Significant Deficiency - N
389725 2023-001 Significant Deficiency - N
966166 2023-001 Significant Deficiency - N
966167 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $5.69M Yes 1
84.268 Federal Direct Student Loans $2.29M Yes 1
84.425 Education Stabilization Fund $586,975 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $294,737 - 0
84.042 Trio_student Support Services $287,730 - 0
84.002 Adult Education - Basic Grants to States $268,882 - 0
84.007 Federal Supplemental Educational Opportunity Grants $248,082 Yes 0
47.076 Education and Human Resources $169,914 - 0
84.016 Undergraduate International Studies and Foreign Language Programs $64,637 - 0
84.044 Trio_talent Search $47,253 - 0
84.033 Federal Work-Study Program $41,609 Yes 0
19.009 Academic Exchange Programs - Undergraduate Programs $21,013 - 0

Contacts

Name Title Type
QY55KD8HX8J8 William Mitchell Auditee
5085889100 Michael Cosgrove Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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 De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Massasoit Community College (the “College”) under programs of the Federal Government for the year ended June 30, 2023. The information on this Schedule is prepared 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 financial position, changes in net position or cash flows of the College.
Title: Federal Direct Student Loans Accounting Policies: 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 De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance The College disbursed $2,291,731 of loans under the Federal Direct Student Loans program, which include Stafford Subsidized and Unsubsidized Loans and Parent Plus Loans. The College is only responsible for the performance of certain administrative duties and, accordingly, there are no significant continuing compliance requirements, and these loans are not included in the College’s financial statements.

Finding Details

Finding 2023-001
Criteria According to 34 CFR 685.309(b)(2): Unless Massasoit Community College expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that - (i) A loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. The Dear Colleague Letter GEN-12-6 issued by the U.S. Department of Education (“ED”) on March 30, 2012 states that in addition to student loan borrowers, Enrollment Reporting files will include two additional groups of students: Pell Grant and Perkins Loan recipients. According to 2 CFR Part 200, Appendix XI Compliance Supplement updated April 2022: Under the Pell Grant and loan programs, institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway mailboxes sent by ED via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition The Federal Government requires the College to report student enrollment changes to the National Student Loan Data System (“NSLDS”) within 60 days. During our testing, out of a sample of forty, we noted three had incorrect effective dates reported to NSLDS and two students were not reported to NSLDS in the required timeframe of 60 days. Cause The College did not have adequate procedures in place to ensure that students with status changes had their effective date correctly reported to NSLDS and the College did not have adequate procedures in place to ensure students were reported timely to NSLDS. Effect The College did not report the correct effective date for three students’ status change and did not report the status change of two students to NSLDS, which may impact the students’ loan grace periods and enrollment reporting statistics collected by the Department of Education. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of the forty students selected for testing, five students, or 13% of our sample, had issues with a timely reporting of a student change of status to NSLDS and incorrect reporting date reported to NSLDS. Identification as a Repeat Finding, if applicable Not applicable Recommendation The College should provide training to employees responsible for processing information for the NSLDS and ensure that they have adequate knowledge of the related rules and regulations. This training should include an explanation of the status changes, effective dates, the importance of reporting the correct status change and effective dates, and the consequences of incorrect reporting. Additionally, the College should implement reconciliation procedures between enrollment records and NSLDS to ensure that information is properly maintained. View of Responsible Officials The College agrees with the finding.
Finding 2023-001
Criteria According to 34 CFR 685.309(b)(2): Unless Massasoit Community College expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that - (i) A loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. The Dear Colleague Letter GEN-12-6 issued by the U.S. Department of Education (“ED”) on March 30, 2012 states that in addition to student loan borrowers, Enrollment Reporting files will include two additional groups of students: Pell Grant and Perkins Loan recipients. According to 2 CFR Part 200, Appendix XI Compliance Supplement updated April 2022: Under the Pell Grant and loan programs, institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway mailboxes sent by ED via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition The Federal Government requires the College to report student enrollment changes to the National Student Loan Data System (“NSLDS”) within 60 days. During our testing, out of a sample of forty, we noted three had incorrect effective dates reported to NSLDS and two students were not reported to NSLDS in the required timeframe of 60 days. Cause The College did not have adequate procedures in place to ensure that students with status changes had their effective date correctly reported to NSLDS and the College did not have adequate procedures in place to ensure students were reported timely to NSLDS. Effect The College did not report the correct effective date for three students’ status change and did not report the status change of two students to NSLDS, which may impact the students’ loan grace periods and enrollment reporting statistics collected by the Department of Education. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of the forty students selected for testing, five students, or 13% of our sample, had issues with a timely reporting of a student change of status to NSLDS and incorrect reporting date reported to NSLDS. Identification as a Repeat Finding, if applicable Not applicable Recommendation The College should provide training to employees responsible for processing information for the NSLDS and ensure that they have adequate knowledge of the related rules and regulations. This training should include an explanation of the status changes, effective dates, the importance of reporting the correct status change and effective dates, and the consequences of incorrect reporting. Additionally, the College should implement reconciliation procedures between enrollment records and NSLDS to ensure that information is properly maintained. View of Responsible Officials The College agrees with the finding.
Finding 2023-001
Criteria According to 34 CFR 685.309(b)(2): Unless Massasoit Community College expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that - (i) A loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. The Dear Colleague Letter GEN-12-6 issued by the U.S. Department of Education (“ED”) on March 30, 2012 states that in addition to student loan borrowers, Enrollment Reporting files will include two additional groups of students: Pell Grant and Perkins Loan recipients. According to 2 CFR Part 200, Appendix XI Compliance Supplement updated April 2022: Under the Pell Grant and loan programs, institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway mailboxes sent by ED via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition The Federal Government requires the College to report student enrollment changes to the National Student Loan Data System (“NSLDS”) within 60 days. During our testing, out of a sample of forty, we noted three had incorrect effective dates reported to NSLDS and two students were not reported to NSLDS in the required timeframe of 60 days. Cause The College did not have adequate procedures in place to ensure that students with status changes had their effective date correctly reported to NSLDS and the College did not have adequate procedures in place to ensure students were reported timely to NSLDS. Effect The College did not report the correct effective date for three students’ status change and did not report the status change of two students to NSLDS, which may impact the students’ loan grace periods and enrollment reporting statistics collected by the Department of Education. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of the forty students selected for testing, five students, or 13% of our sample, had issues with a timely reporting of a student change of status to NSLDS and incorrect reporting date reported to NSLDS. Identification as a Repeat Finding, if applicable Not applicable Recommendation The College should provide training to employees responsible for processing information for the NSLDS and ensure that they have adequate knowledge of the related rules and regulations. This training should include an explanation of the status changes, effective dates, the importance of reporting the correct status change and effective dates, and the consequences of incorrect reporting. Additionally, the College should implement reconciliation procedures between enrollment records and NSLDS to ensure that information is properly maintained. View of Responsible Officials The College agrees with the finding.
Finding 2023-001
Criteria According to 34 CFR 685.309(b)(2): Unless Massasoit Community College expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that - (i) A loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. The Dear Colleague Letter GEN-12-6 issued by the U.S. Department of Education (“ED”) on March 30, 2012 states that in addition to student loan borrowers, Enrollment Reporting files will include two additional groups of students: Pell Grant and Perkins Loan recipients. According to 2 CFR Part 200, Appendix XI Compliance Supplement updated April 2022: Under the Pell Grant and loan programs, institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway mailboxes sent by ED via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition The Federal Government requires the College to report student enrollment changes to the National Student Loan Data System (“NSLDS”) within 60 days. During our testing, out of a sample of forty, we noted three had incorrect effective dates reported to NSLDS and two students were not reported to NSLDS in the required timeframe of 60 days. Cause The College did not have adequate procedures in place to ensure that students with status changes had their effective date correctly reported to NSLDS and the College did not have adequate procedures in place to ensure students were reported timely to NSLDS. Effect The College did not report the correct effective date for three students’ status change and did not report the status change of two students to NSLDS, which may impact the students’ loan grace periods and enrollment reporting statistics collected by the Department of Education. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of the forty students selected for testing, five students, or 13% of our sample, had issues with a timely reporting of a student change of status to NSLDS and incorrect reporting date reported to NSLDS. Identification as a Repeat Finding, if applicable Not applicable Recommendation The College should provide training to employees responsible for processing information for the NSLDS and ensure that they have adequate knowledge of the related rules and regulations. This training should include an explanation of the status changes, effective dates, the importance of reporting the correct status change and effective dates, and the consequences of incorrect reporting. Additionally, the College should implement reconciliation procedures between enrollment records and NSLDS to ensure that information is properly maintained. View of Responsible Officials The College agrees with the finding.