FAC Explorer

Audit 301214

FY End
2023-06-30
Total Expended
$31.53M
Findings
10
Programs
21
Organization: Metropolitan Community College Area (NE)
Year: 2023 Accepted: 2024-03-30
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390410 2023-002 Significant Deficiency - N
390411 2023-002 Significant Deficiency - N
390412 2023-002 Significant Deficiency - N
390413 2023-002 Significant Deficiency - N
390414 2023-003 Significant Deficiency Yes L
966852 2023-002 Significant Deficiency - N
966853 2023-002 Significant Deficiency - N
966854 2023-002 Significant Deficiency - N
966855 2023-002 Significant Deficiency - N
966856 2023-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $13.01M Yes 1
84.425 Education Stabilization Fund $7.27M Yes 1
84.268 Federal Direct Student Loans $5.07M Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $814,660 Yes 1
84.033 Federal Work-Study Program $600,908 Yes 1
84.042 Trio_student Support Services $454,615 Yes 0
84.047 Trio_upward Bound $266,241 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $227,674 - 0
16.812 Second Chance Act Reentry Initiative $206,867 - 0
11.023 Science, Technology, Engineering, and Mathematics (stem) Talent Challenge Program $76,870 - 0
84.048 Career and Technical Education -- Basic Grants to States $74,321 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $72,867 Yes 0
11.307 Economic Adjustment Assistance $63,312 - 0
47.076 Education and Human Resources $59,369 - 0
84.149 Heartland Camp $41,846 - 0
45.024 Promotion of the Arts_partnership Agreements $7,820 - 0
45.025 Promotion of the Arts_partnership Agreements $6,135 - 0
84.002 Adult Education - Basic Grants to States $3,878 - 0
43.008 Education $2,190 - 0
12.903 Gencyber Grants Program $1,820 - 0
43.001 Science $161 - 0

Contacts

Name Title Type
FKG7XAKURMC8 Brenda Schumacher Auditee
5136222406 Brenda Scherer 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. During the year ended June 30, 2023, Metropolitan Community College Area did not pass any funds through to sub-recipients. De Minimis Rate Used: N Rate Explanation: Metropolitan Community College Area has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Metropolitan Community College Area 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 2 CFR 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 Metropolitan Community College Area, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of Metropolitan Community College Area.

Finding Details

Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2022 - June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.34, states an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV, HEA programs and states the required elements that the policy must include. Condition: During our testing, we noted the while the institution did have a policy in place to determine Satisfactory Academic Progress, there were elements required by the Department of Education that were not present in the institutions policy. The policy must specify the pace at which a student must progress through his or her educational program to ensure that the student will complete the program within the maximum timeframe. In addition, it was not specified in the policy when the students Satisfactory Academic Progress is evaluated. Questioned Costs: None Context: During our testing, it was noted the College did not have all of the required elements in the Satisfactory Academic Progress Policy. Cause: The College’s current process in place was not sufficient to ensure proper requirements were met. Effect: The College was not in compliance with FSA regulations. Repeat Finding: No Recommendation: We recommend the College reviews their policies to ensure all requirements from the Department of Education are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2022 - June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.34, states an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV, HEA programs and states the required elements that the policy must include. Condition: During our testing, we noted the while the institution did have a policy in place to determine Satisfactory Academic Progress, there were elements required by the Department of Education that were not present in the institutions policy. The policy must specify the pace at which a student must progress through his or her educational program to ensure that the student will complete the program within the maximum timeframe. In addition, it was not specified in the policy when the students Satisfactory Academic Progress is evaluated. Questioned Costs: None Context: During our testing, it was noted the College did not have all of the required elements in the Satisfactory Academic Progress Policy. Cause: The College’s current process in place was not sufficient to ensure proper requirements were met. Effect: The College was not in compliance with FSA regulations. Repeat Finding: No Recommendation: We recommend the College reviews their policies to ensure all requirements from the Department of Education are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2022 - June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.34, states an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV, HEA programs and states the required elements that the policy must include. Condition: During our testing, we noted the while the institution did have a policy in place to determine Satisfactory Academic Progress, there were elements required by the Department of Education that were not present in the institutions policy. The policy must specify the pace at which a student must progress through his or her educational program to ensure that the student will complete the program within the maximum timeframe. In addition, it was not specified in the policy when the students Satisfactory Academic Progress is evaluated. Questioned Costs: None Context: During our testing, it was noted the College did not have all of the required elements in the Satisfactory Academic Progress Policy. Cause: The College’s current process in place was not sufficient to ensure proper requirements were met. Effect: The College was not in compliance with FSA regulations. Repeat Finding: No Recommendation: We recommend the College reviews their policies to ensure all requirements from the Department of Education are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2022 - June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.34, states an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV, HEA programs and states the required elements that the policy must include. Condition: During our testing, we noted the while the institution did have a policy in place to determine Satisfactory Academic Progress, there were elements required by the Department of Education that were not present in the institutions policy. The policy must specify the pace at which a student must progress through his or her educational program to ensure that the student will complete the program within the maximum timeframe. In addition, it was not specified in the policy when the students Satisfactory Academic Progress is evaluated. Questioned Costs: None Context: During our testing, it was noted the College did not have all of the required elements in the Satisfactory Academic Progress Policy. Cause: The College’s current process in place was not sufficient to ensure proper requirements were met. Effect: The College was not in compliance with FSA regulations. Repeat Finding: No Recommendation: We recommend the College reviews their policies to ensure all requirements from the Department of Education are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-003
Federal agency: U.S. Department of Education Federal program title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the Institution’s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Institutions were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. Condition: During our testing of the reporting process, it was noted one of the quarterly reports was not submitted in a timely manner. Questioned Costs: None Context: A robust tracking system was not employed for all the various reporting requirements to ensure reports were submitted timely. Cause: The College did not have a robust system in place to document and track reporting requirements. Effect: Reports were not submitted timely. Repeat Finding: Yes Recommendation: We recommend the College establish a system to ensure reports are submitted in a timely manner. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2022 - June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.34, states an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV, HEA programs and states the required elements that the policy must include. Condition: During our testing, we noted the while the institution did have a policy in place to determine Satisfactory Academic Progress, there were elements required by the Department of Education that were not present in the institutions policy. The policy must specify the pace at which a student must progress through his or her educational program to ensure that the student will complete the program within the maximum timeframe. In addition, it was not specified in the policy when the students Satisfactory Academic Progress is evaluated. Questioned Costs: None Context: During our testing, it was noted the College did not have all of the required elements in the Satisfactory Academic Progress Policy. Cause: The College’s current process in place was not sufficient to ensure proper requirements were met. Effect: The College was not in compliance with FSA regulations. Repeat Finding: No Recommendation: We recommend the College reviews their policies to ensure all requirements from the Department of Education are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2022 - June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.34, states an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV, HEA programs and states the required elements that the policy must include. Condition: During our testing, we noted the while the institution did have a policy in place to determine Satisfactory Academic Progress, there were elements required by the Department of Education that were not present in the institutions policy. The policy must specify the pace at which a student must progress through his or her educational program to ensure that the student will complete the program within the maximum timeframe. In addition, it was not specified in the policy when the students Satisfactory Academic Progress is evaluated. Questioned Costs: None Context: During our testing, it was noted the College did not have all of the required elements in the Satisfactory Academic Progress Policy. Cause: The College’s current process in place was not sufficient to ensure proper requirements were met. Effect: The College was not in compliance with FSA regulations. Repeat Finding: No Recommendation: We recommend the College reviews their policies to ensure all requirements from the Department of Education are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2022 - June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.34, states an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV, HEA programs and states the required elements that the policy must include. Condition: During our testing, we noted the while the institution did have a policy in place to determine Satisfactory Academic Progress, there were elements required by the Department of Education that were not present in the institutions policy. The policy must specify the pace at which a student must progress through his or her educational program to ensure that the student will complete the program within the maximum timeframe. In addition, it was not specified in the policy when the students Satisfactory Academic Progress is evaluated. Questioned Costs: None Context: During our testing, it was noted the College did not have all of the required elements in the Satisfactory Academic Progress Policy. Cause: The College’s current process in place was not sufficient to ensure proper requirements were met. Effect: The College was not in compliance with FSA regulations. Repeat Finding: No Recommendation: We recommend the College reviews their policies to ensure all requirements from the Department of Education are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2022 - June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.34, states an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV, HEA programs and states the required elements that the policy must include. Condition: During our testing, we noted the while the institution did have a policy in place to determine Satisfactory Academic Progress, there were elements required by the Department of Education that were not present in the institutions policy. The policy must specify the pace at which a student must progress through his or her educational program to ensure that the student will complete the program within the maximum timeframe. In addition, it was not specified in the policy when the students Satisfactory Academic Progress is evaluated. Questioned Costs: None Context: During our testing, it was noted the College did not have all of the required elements in the Satisfactory Academic Progress Policy. Cause: The College’s current process in place was not sufficient to ensure proper requirements were met. Effect: The College was not in compliance with FSA regulations. Repeat Finding: No Recommendation: We recommend the College reviews their policies to ensure all requirements from the Department of Education are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-003
Federal agency: U.S. Department of Education Federal program title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the Institution’s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Institutions were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. Condition: During our testing of the reporting process, it was noted one of the quarterly reports was not submitted in a timely manner. Questioned Costs: None Context: A robust tracking system was not employed for all the various reporting requirements to ensure reports were submitted timely. Cause: The College did not have a robust system in place to document and track reporting requirements. Effect: Reports were not submitted timely. Repeat Finding: Yes Recommendation: We recommend the College establish a system to ensure reports are submitted in a timely manner. Views of Responsible Officials: There is no disagreement with the audit finding.