FAC Explorer

Audit 30237

FY End
2022-06-30
Total Expended
$50.68M
Findings
2
Programs
16
Organization: San Joaquin Delta Community College District (CA)
Year: 2022 Accepted: 2023-02-13
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34895 2022-001 Significant Deficiency Yes L
611337 2022-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.73M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.72M Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $1.01M - 0
84.048 Career and Technical Education -- Basic Grants to States $945,331 - 0
84.268 Federal Direct Student Loans $679,206 - 0
93.558 Temporary Assistance for Needy Families $95,715 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $84,160 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $81,550 - 0
84.033 Federal Work-Study Program $60,755 - 0
84.063 Federal Pell Grant Program $32,785 - 0
10.558 Child and Adult Care Food Program $29,384 - 0
93.658 Foster Care_title IV-E $25,646 - 0
64.117 Survivors and Dependents Educational Assistance $2,096 - 0
59.037 Small Business Development Centers $1,510 - 0
84.378 College Access Challenge Grant Program $837 - 0
93.575 Child Care and Development Block Grant $742 - 0

Contacts

Name Title Type
J1M3XMMKNH73 Vanessa Rodriguez Auditee
2099545694 Brandon Harrison Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2022. The information 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 net position, or cash flows of the District. Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. The Organization has not elected to use the 10% de minimis cost rate. De Minimis Rate Used: N Rate Explanation: The auditee used a negotiated indirect cost rate.

Finding Details

Finding 2022-001
Program Name: COVID-19: Higher Education Emergency Relief Funds, Student Aid Portion Assistance Listing Number: 84.425E Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements Section 18004(a)(1) of The Coronavirus Aid, Relief, and Economic Security Act required that institutions that received the HEERF 18004(a)(1) Institutional and Student Aid Portions award to publicly post certain information on their website no later than 10 days after each calendar quarter, or as directed by the U.S. Department of Education. Condition Significant Deficiency in Internal Control Over Compliance - During our testing over reporting for the Student Aid Portion, we noted that one of the reports required to be publicly each quarter was not made available on the District?s website within 10 days from the end of the quarter. The report for the quarter ending December 31, 2021 was posted on February 23, 2022. Questioned Costs There are no questioned costs associated with the condition identified. Context The District is required to report quarterly the colleges activities and student grant metrics within ten days from the calendar quarter end. Effect One of the District?s quarterly reports was posted untimely. Cause There was a lack of oversight in the reporting requirement for the student aid portion reporting. Repeat Finding Yes, see prior year finding 2021-003. Recommendation The District should ensure that reporting requirements and deadlines are clearly communicated to all staff, and procedures in place to ensure requirements and deadlines are met.
Finding 2022-001
Program Name: COVID-19: Higher Education Emergency Relief Funds, Student Aid Portion Assistance Listing Number: 84.425E Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements Section 18004(a)(1) of The Coronavirus Aid, Relief, and Economic Security Act required that institutions that received the HEERF 18004(a)(1) Institutional and Student Aid Portions award to publicly post certain information on their website no later than 10 days after each calendar quarter, or as directed by the U.S. Department of Education. Condition Significant Deficiency in Internal Control Over Compliance - During our testing over reporting for the Student Aid Portion, we noted that one of the reports required to be publicly each quarter was not made available on the District?s website within 10 days from the end of the quarter. The report for the quarter ending December 31, 2021 was posted on February 23, 2022. Questioned Costs There are no questioned costs associated with the condition identified. Context The District is required to report quarterly the colleges activities and student grant metrics within ten days from the calendar quarter end. Effect One of the District?s quarterly reports was posted untimely. Cause There was a lack of oversight in the reporting requirement for the student aid portion reporting. Repeat Finding Yes, see prior year finding 2021-003. Recommendation The District should ensure that reporting requirements and deadlines are clearly communicated to all staff, and procedures in place to ensure requirements and deadlines are met.