FAC Explorer

Audit 307558

FY End
2023-09-30
Total Expended
$6.11M
Findings
4
Programs
19
Organization: College of the Muscogee Nation (OK)
Year: 2023 Accepted: 2024-05-30
Auditor: Hogantaylor LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398970 2023-001 Significant Deficiency - N
398971 2023-002 Significant Deficiency Yes N
975412 2023-001 Significant Deficiency - N
975413 2023-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $790,053 Yes 0
84.031 Higher Education_institutional Aid $358,779 Yes 0
10.221 Tribal Colleges Education Equity Grants $307,070 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $300,488 - 0
84.063 Federal Pell Grant Program $262,093 Yes 2
10.766 Community Facilities Loans and Grants $162,279 - 0
15.027 Assistance to Tribally Controlled Community Colleges and Universities $119,644 - 0
10.516 Rural Health and Safety Education Competitive Grants Program $83,435 - 0
10.527 New Beginnings for Tribal Students $62,819 - 0
93.859 Biomedical Research and Research Training $38,194 - 0
10.229 Extension Collaborative on Immunization Teaching & Engagement $32,180 - 0
12.598 Centers for Academic Excellence $18,405 - 0
94.006 Americorps $17,364 - 0
45.311 Native American and Native Hawaiian Library Services $11,125 - 0
10.215 Sustainable Agriculture Research and Education $8,561 - 0
10.517 Tribal Colleges Extension Programs $6,307 - 0
84.007 Federal Supplemental Educational Opportunity Grants $5,500 Yes 0
10.227 1994 Institutions Research Program $2,963 - 0
45.308 Native American/native Hawaiian Museum Services Program $2,549 - 0

Contacts

Name Title Type
RBHCY8PPJVS9 Linette Factor Auditee
9185492803 David Stiles 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. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal awards activity of College of The Muscogee Nation (the College) under programs of the federal government for the year ended September 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). 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. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the financial statements.
Title: Indirect Cost Rate 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. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The College has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients 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. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The College provided no federal award to subrecipients.

Finding Details

Finding 2023-001
Finding: Item 2023-001 – Special Tests: Disbursements to or on Behalf of Students Federal Program – Federal Pell Grant Federal ALN – 84.063 Federal Award Number – P063P188097 Federal Award Year – September 30, 2023 Federal Agency – U.S. Department of Education Pass-through Entity – Not Applicable Significant Deficiency Criteria: Title 34 CFR Section 690.62 states the amount of a student's Pell grant for an academic year is based upon the payment and disbursement schedule published by the Secretary for each award year. Condition / context: Out of a sample of eleven students who received Federal Pell Grants during the audit period, three students were not calculated correctly resulting in over and under awarded amounts. The sample was not a statistically valid sample but was determined using Chapter 11 – Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Audit and Accounting Guide for Government Auditing Standards and Single Audits. Cause: One student was close to the lifetime limit of Federal Pell Grants but was still eligible for a Federal Pell Grant in the current year. The other two students' Federal Pell Grants were not calculated appropriately based on the workload shown on the transcripts for the students. Additionally, there was a lack of review to ensure the students' Federal Pell Grants were calculated correctly. Repeat finding: Not a repeat finding. Effect: Three students did not receive the proper amount of Federal Pell Grant funds based on their eligibility. Recommendation: We recommend that the Financial Aid Coordinator institute a review procedure that would ensure that the Pell Grant amounts disbursed are calculated correctly. View of responsible officials: Management's response is reported in "Management's Views and Corrective Action Plan" at the end of this report.
Finding 2023-002
Finding: Item 2023-002 – Special Tests: Title IV Assistance Earned Federal Program – Federal Pell Grant Federal ALN – 84.063 Federal Award Number – P063P188097 Federal Award Year – September 30, 2023 Federal Agency – U.S. Department of Education Pass-through Entity – Not Applicable Significant Deficiency Criteria: Calculation of the amount of Title IV Assistance earned is required by Title 34 in which the percentage of earned Title IV funds must be calculated by determining the percentage of the Title IV grant that has been earned by the student and applying that percentage to the total amount of Title IV grant that was or could have been disbursed to the student for the payment period or periods as of withdrawal date. Institutions are responsible for accurately calculating this amount and processing the return timely, if any. Condition / context: Out of a sample of four students who withdrew during the audit period, the Title IV worksheet was not completed correctly for two students that required a return of funds. Additionally, there was a delay in return of Title IV funds for both students that exceeded the maximum time allowed of 45 days after the date the institution determined that the student withdrew. The sample was not a statistically valid sample but was determined using Chapter 11 – Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Audit and Accounting Guide for Government Auditing Standards and Single Audits. Cause: Procedures were not in place to verify that the Title IV worksheet was completed accurately and returns were processed timely. Repeat finding: Finding is a repeat of finding 2022-002 in the immediately prior audit. Effect: Inaccurate calculation of the Title IV funds to be returned to a student can impact the student's financial wellbeing, ability to make timely financial and strategic decisions, and ability to enroll in the Title IV program in future periods. Recommendation: We recommend that the Financial Aid Coordinator institute a procedure that would ensure that the Title IV worksheet is completed accurately and correctly to ensure that amounts earned by students who withdraw from the College are calculated correctly to ensure timely processing of returns, if any. View of responsible officials: Management's response is reported in "Management's Views and Corrective Action Plan" at the end of this report.
Finding 2023-001
Finding: Item 2023-001 – Special Tests: Disbursements to or on Behalf of Students Federal Program – Federal Pell Grant Federal ALN – 84.063 Federal Award Number – P063P188097 Federal Award Year – September 30, 2023 Federal Agency – U.S. Department of Education Pass-through Entity – Not Applicable Significant Deficiency Criteria: Title 34 CFR Section 690.62 states the amount of a student's Pell grant for an academic year is based upon the payment and disbursement schedule published by the Secretary for each award year. Condition / context: Out of a sample of eleven students who received Federal Pell Grants during the audit period, three students were not calculated correctly resulting in over and under awarded amounts. The sample was not a statistically valid sample but was determined using Chapter 11 – Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Audit and Accounting Guide for Government Auditing Standards and Single Audits. Cause: One student was close to the lifetime limit of Federal Pell Grants but was still eligible for a Federal Pell Grant in the current year. The other two students' Federal Pell Grants were not calculated appropriately based on the workload shown on the transcripts for the students. Additionally, there was a lack of review to ensure the students' Federal Pell Grants were calculated correctly. Repeat finding: Not a repeat finding. Effect: Three students did not receive the proper amount of Federal Pell Grant funds based on their eligibility. Recommendation: We recommend that the Financial Aid Coordinator institute a review procedure that would ensure that the Pell Grant amounts disbursed are calculated correctly. View of responsible officials: Management's response is reported in "Management's Views and Corrective Action Plan" at the end of this report.
Finding 2023-002
Finding: Item 2023-002 – Special Tests: Title IV Assistance Earned Federal Program – Federal Pell Grant Federal ALN – 84.063 Federal Award Number – P063P188097 Federal Award Year – September 30, 2023 Federal Agency – U.S. Department of Education Pass-through Entity – Not Applicable Significant Deficiency Criteria: Calculation of the amount of Title IV Assistance earned is required by Title 34 in which the percentage of earned Title IV funds must be calculated by determining the percentage of the Title IV grant that has been earned by the student and applying that percentage to the total amount of Title IV grant that was or could have been disbursed to the student for the payment period or periods as of withdrawal date. Institutions are responsible for accurately calculating this amount and processing the return timely, if any. Condition / context: Out of a sample of four students who withdrew during the audit period, the Title IV worksheet was not completed correctly for two students that required a return of funds. Additionally, there was a delay in return of Title IV funds for both students that exceeded the maximum time allowed of 45 days after the date the institution determined that the student withdrew. The sample was not a statistically valid sample but was determined using Chapter 11 – Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Audit and Accounting Guide for Government Auditing Standards and Single Audits. Cause: Procedures were not in place to verify that the Title IV worksheet was completed accurately and returns were processed timely. Repeat finding: Finding is a repeat of finding 2022-002 in the immediately prior audit. Effect: Inaccurate calculation of the Title IV funds to be returned to a student can impact the student's financial wellbeing, ability to make timely financial and strategic decisions, and ability to enroll in the Title IV program in future periods. Recommendation: We recommend that the Financial Aid Coordinator institute a procedure that would ensure that the Title IV worksheet is completed accurately and correctly to ensure that amounts earned by students who withdraw from the College are calculated correctly to ensure timely processing of returns, if any. View of responsible officials: Management's response is reported in "Management's Views and Corrective Action Plan" at the end of this report.