FAC Explorer

Audit 30744

FY End
2022-06-30
Total Expended
$27.25M
Findings
2
Programs
17
Organization: Lincoln Land Community College (IL)
Year: 2022 Accepted: 2022-11-08
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31315 2022-001 Significant Deficiency - I
607757 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $6.79M - 0
84.268 Federal Direct Student Loans $6.17M - 0
84.048 Career and Technical Education -- Basic Grants to States $439,153 - 0
84.425 Education Stabilization Fund $270,698 Yes 0
84.042 Trio_student Support Services $259,116 - 0
84.002 Adult Education - Basic Grants to States $232,042 - 0
84.007 Federal Supplemental Educational Opportunity Grants $180,891 - 0
84.033 Federal Work-Study Program $158,405 - 0
17.285 Apprenticeship USA Grants $120,801 - 0
17.268 H-1b Job Training Grants $99,349 - 0
20.235 Commercial Motor Vehicle Operator Training Grants $88,686 - 0
93.575 Child Care and Development Block Grant $78,796 - 0
84.335 Child Care Access Means Parents in School $71,778 - 0
20.205 Highway Planning and Construction $53,866 - 0
10.558 Child and Adult Care Food Program $33,776 - 0
47.076 Education and Human Resources $30,601 - 0
81.129 Energy Efficiency and Renewable Energy Technology Deployment, Demonstration and Commercialization $1,758 - 0

Contacts

Name Title Type
KN4JX3CSXLY3 Karie Longhta Auditee
2177862263 Adam Pulley Auditor
No contacts on file

Notes to SEFA

Title: Various Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursements.As of and during the year ended June 30, 2022, the College did not receive any noncash federal assistance, federal insurance, or loan guarantees. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lincoln Land Community College Community College District #526 (the College) under programs of the federal government for the year ended June 30, 2022. 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 operations of the College, it is not intended to and does not present the net position, revenues, expenses, and changes in net position, or cash flows of the College. During the fiscal year ended June 30, 2022, students and their parents were awarded $6,168,251 of federally guaranteed loans under the Federal Direct Student Loan Program.The College is responsible only for the performance of certain administrative duties with respect to the federally guaranteed student loan programs and, accordingly, balances relating to these loan programs are not included in the Colleges basic financial statements.Restricted Adult Education Grants/Federal Assistance Listing #84.002Federal Basic: Grant is awarded to Adult Education and Family Literacy providers to assist adults in becoming literate and obtain the knowledge and skills necessary for employment and self-sufficiency; to assist adults who are parents in obtaining the educational skills necessary to become full partners in the educational development of their children; and to assist adults in completing a secondary school education.Career and Technical Education Basic Grants to State (Perkins)/Federal Assistance Listing #84.048Grant is awarded to community colleges as a result of the Carl D. Perkins Vocational and Technical Education Act of 1998 (Perkins III). This grant is intended to help accomplish the new vision of vocational and technical education for the 21st century. The central goals of this new vision are improving student achievement and preparing students for postsecondary education, further learning, and careers. The grant allows community colleges to focus on those programs and student populations they feel will allow for the greatest improvement in overall performance while assuring success for all students in career and technical education programs.

Finding Details

Finding 2022-001
Type of Finding: Significant Deficiency in Internal Control Criteria or specific requirement: The Federal Register 79 FR 75879 states a non-Federal participant in a covered transaction with an entity at a lower tier must verify that the entity is not suspended, debarred, or otherwise excluded from participating in the transactions. Condition: During our testing of five entities with which the College entered into covered transactions, we noted the College was not able to provide sufficient evidence for verification of any of the entities before initiating the transactions. Questioned costs: None Context: Procedures to verify vendors have historically been in place, but it was noted the College?s control was not consistently in place during the fiscal year. Cause: Due to changes in the College's purchasing personnel, the process to verify entities during the fiscal year was not operating effectively. Effect: The College could possibly initiate a transaction with an entity not possessing the ability to perform successfully under the terms and conditions of a proposed procurement, and the Federal agency may disallow costs under the Federal program. Repeat finding: No Section III ? Federal Award Findings and Questioned Costs (Continued) 2022 ? 001 (Continued) Recommendation: We recommend the College review its procedures to adequately document the verification of entities with which it enters into covered transactions as not being suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Type of Finding: Significant Deficiency in Internal Control Criteria or specific requirement: The Federal Register 79 FR 75879 states a non-Federal participant in a covered transaction with an entity at a lower tier must verify that the entity is not suspended, debarred, or otherwise excluded from participating in the transactions. Condition: During our testing of five entities with which the College entered into covered transactions, we noted the College was not able to provide sufficient evidence for verification of any of the entities before initiating the transactions. Questioned costs: None Context: Procedures to verify vendors have historically been in place, but it was noted the College?s control was not consistently in place during the fiscal year. Cause: Due to changes in the College's purchasing personnel, the process to verify entities during the fiscal year was not operating effectively. Effect: The College could possibly initiate a transaction with an entity not possessing the ability to perform successfully under the terms and conditions of a proposed procurement, and the Federal agency may disallow costs under the Federal program. Repeat finding: No Section III ? Federal Award Findings and Questioned Costs (Continued) 2022 ? 001 (Continued) Recommendation: We recommend the College review its procedures to adequately document the verification of entities with which it enters into covered transactions as not being suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.