Audit 320975

FY End
2024-06-30
Total Expended
$7.52M
Findings
20
Programs
12
Organization: Denmark Technical College (SC)
Year: 2024 Accepted: 2024-09-25

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
498228 2024-001 Material Weakness Yes N
498229 2024-001 Material Weakness Yes N
498230 2024-001 Material Weakness Yes N
498231 2024-001 Material Weakness Yes N
498232 2024-001 Material Weakness Yes N
498233 2024-002 Material Weakness - N
498234 2024-002 Material Weakness - N
498235 2024-002 Material Weakness - N
498236 2024-002 Material Weakness - N
498237 2024-002 Material Weakness - N
1074670 2024-001 Material Weakness Yes N
1074671 2024-001 Material Weakness Yes N
1074672 2024-001 Material Weakness Yes N
1074673 2024-001 Material Weakness Yes N
1074674 2024-001 Material Weakness Yes N
1074675 2024-002 Material Weakness - N
1074676 2024-002 Material Weakness - N
1074677 2024-002 Material Weakness - N
1074678 2024-002 Material Weakness - N
1074679 2024-002 Material Weakness - N

Contacts

Name Title Type
EPVLQJFK1U63 Rashad M Rogers Auditee
8033831706 Brian Nicholson Auditor
No contacts on file

Notes to SEFA

Title: Significant Accounting Policies Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Denmark Technical College (the “College”) and is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: See notes to the SEFA. Basis of Presentation The Schedule of Expenditures of Federal Awards includes the federal grant activity of Denmark Technical College (the “College”) and is prepared on the accrual basis of accounting. Program Type Determination Type A programs are defined as federal programs with federal expenditures exceeding $750,000. The threshold of $750,000 was used in distinguishing between Type A and Type B programs. Method of Major Program Selection The risk-based approach was used in the selection of federal programs to be tested as major programs. The College did not qualify as a low-risk auditee for the fiscal year ended June 30, 2024.
Title: De Minimis Indirect Cost Rate Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Denmark Technical College (the “College”) and is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: See notes to the SEFA. The College chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2024.

Finding Details

Return of Title IV Funds Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require that, when there are Title IV funds to be returned, that they be deposited or transferred into the student financial aid account or an electronic funds transfer initiated to the Department of Education as soon as possible, but no later than 45 days after the institution determines that a student withdrew. Condition: There was one student where the College failed to initiate the electronic funds transfer to the Department of Education within the 45-day timeframe. Context: We addressed this matter with College management who are aware of the requirements of review of all student withdrawals to determine Title IV refunds and timely return of funds. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the College failing to review student withdrawals in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all Title IV funds are returned in a timely manner. View of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed.
Return of Title IV Funds Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require that, when there are Title IV funds to be returned, that they be deposited or transferred into the student financial aid account or an electronic funds transfer initiated to the Department of Education as soon as possible, but no later than 45 days after the institution determines that a student withdrew. Condition: There was one student where the College failed to initiate the electronic funds transfer to the Department of Education within the 45-day timeframe. Context: We addressed this matter with College management who are aware of the requirements of review of all student withdrawals to determine Title IV refunds and timely return of funds. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the College failing to review student withdrawals in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all Title IV funds are returned in a timely manner. View of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed.
Return of Title IV Funds Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require that, when there are Title IV funds to be returned, that they be deposited or transferred into the student financial aid account or an electronic funds transfer initiated to the Department of Education as soon as possible, but no later than 45 days after the institution determines that a student withdrew. Condition: There was one student where the College failed to initiate the electronic funds transfer to the Department of Education within the 45-day timeframe. Context: We addressed this matter with College management who are aware of the requirements of review of all student withdrawals to determine Title IV refunds and timely return of funds. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the College failing to review student withdrawals in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all Title IV funds are returned in a timely manner. View of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed.
Return of Title IV Funds Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require that, when there are Title IV funds to be returned, that they be deposited or transferred into the student financial aid account or an electronic funds transfer initiated to the Department of Education as soon as possible, but no later than 45 days after the institution determines that a student withdrew. Condition: There was one student where the College failed to initiate the electronic funds transfer to the Department of Education within the 45-day timeframe. Context: We addressed this matter with College management who are aware of the requirements of review of all student withdrawals to determine Title IV refunds and timely return of funds. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the College failing to review student withdrawals in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all Title IV funds are returned in a timely manner. View of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed.
Return of Title IV Funds Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require that, when there are Title IV funds to be returned, that they be deposited or transferred into the student financial aid account or an electronic funds transfer initiated to the Department of Education as soon as possible, but no later than 45 days after the institution determines that a student withdrew. Condition: There was one student where the College failed to initiate the electronic funds transfer to the Department of Education within the 45-day timeframe. Context: We addressed this matter with College management who are aware of the requirements of review of all student withdrawals to determine Title IV refunds and timely return of funds. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the College failing to review student withdrawals in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all Title IV funds are returned in a timely manner. View of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed.
Enrollment Reporting Criteria: Title IV requires institutions to complete and report within a minimum of 60 days student status changes to the National Student Loan Data System (NSLDS). Condition: During the fiscal year 2024, the College failed to timely report student status changes to the NSLDS in 13 out of a total of 37 instances within the required timeframe. Context: We addressed the matter with College management who are aware of the enrollment reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the College review and update its policies and procedures to ensure all enrollment status changes are reviewed and submitted in a timely manner in accordance with federal requirements. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all student enrollment status changes are reviewed and submitted in accordance with applicable compliance requirements.
Enrollment Reporting Criteria: Title IV requires institutions to complete and report within a minimum of 60 days student status changes to the National Student Loan Data System (NSLDS). Condition: During the fiscal year 2024, the College failed to timely report student status changes to the NSLDS in 13 out of a total of 37 instances within the required timeframe. Context: We addressed the matter with College management who are aware of the enrollment reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the College review and update its policies and procedures to ensure all enrollment status changes are reviewed and submitted in a timely manner in accordance with federal requirements. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all student enrollment status changes are reviewed and submitted in accordance with applicable compliance requirements.
Enrollment Reporting Criteria: Title IV requires institutions to complete and report within a minimum of 60 days student status changes to the National Student Loan Data System (NSLDS). Condition: During the fiscal year 2024, the College failed to timely report student status changes to the NSLDS in 13 out of a total of 37 instances within the required timeframe. Context: We addressed the matter with College management who are aware of the enrollment reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the College review and update its policies and procedures to ensure all enrollment status changes are reviewed and submitted in a timely manner in accordance with federal requirements. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all student enrollment status changes are reviewed and submitted in accordance with applicable compliance requirements.
Enrollment Reporting Criteria: Title IV requires institutions to complete and report within a minimum of 60 days student status changes to the National Student Loan Data System (NSLDS). Condition: During the fiscal year 2024, the College failed to timely report student status changes to the NSLDS in 13 out of a total of 37 instances within the required timeframe. Context: We addressed the matter with College management who are aware of the enrollment reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the College review and update its policies and procedures to ensure all enrollment status changes are reviewed and submitted in a timely manner in accordance with federal requirements. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all student enrollment status changes are reviewed and submitted in accordance with applicable compliance requirements.
Enrollment Reporting Criteria: Title IV requires institutions to complete and report within a minimum of 60 days student status changes to the National Student Loan Data System (NSLDS). Condition: During the fiscal year 2024, the College failed to timely report student status changes to the NSLDS in 13 out of a total of 37 instances within the required timeframe. Context: We addressed the matter with College management who are aware of the enrollment reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the College review and update its policies and procedures to ensure all enrollment status changes are reviewed and submitted in a timely manner in accordance with federal requirements. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all student enrollment status changes are reviewed and submitted in accordance with applicable compliance requirements.
Return of Title IV Funds Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require that, when there are Title IV funds to be returned, that they be deposited or transferred into the student financial aid account or an electronic funds transfer initiated to the Department of Education as soon as possible, but no later than 45 days after the institution determines that a student withdrew. Condition: There was one student where the College failed to initiate the electronic funds transfer to the Department of Education within the 45-day timeframe. Context: We addressed this matter with College management who are aware of the requirements of review of all student withdrawals to determine Title IV refunds and timely return of funds. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the College failing to review student withdrawals in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all Title IV funds are returned in a timely manner. View of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed.
Return of Title IV Funds Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require that, when there are Title IV funds to be returned, that they be deposited or transferred into the student financial aid account or an electronic funds transfer initiated to the Department of Education as soon as possible, but no later than 45 days after the institution determines that a student withdrew. Condition: There was one student where the College failed to initiate the electronic funds transfer to the Department of Education within the 45-day timeframe. Context: We addressed this matter with College management who are aware of the requirements of review of all student withdrawals to determine Title IV refunds and timely return of funds. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the College failing to review student withdrawals in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all Title IV funds are returned in a timely manner. View of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed.
Return of Title IV Funds Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require that, when there are Title IV funds to be returned, that they be deposited or transferred into the student financial aid account or an electronic funds transfer initiated to the Department of Education as soon as possible, but no later than 45 days after the institution determines that a student withdrew. Condition: There was one student where the College failed to initiate the electronic funds transfer to the Department of Education within the 45-day timeframe. Context: We addressed this matter with College management who are aware of the requirements of review of all student withdrawals to determine Title IV refunds and timely return of funds. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the College failing to review student withdrawals in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all Title IV funds are returned in a timely manner. View of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed.
Return of Title IV Funds Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require that, when there are Title IV funds to be returned, that they be deposited or transferred into the student financial aid account or an electronic funds transfer initiated to the Department of Education as soon as possible, but no later than 45 days after the institution determines that a student withdrew. Condition: There was one student where the College failed to initiate the electronic funds transfer to the Department of Education within the 45-day timeframe. Context: We addressed this matter with College management who are aware of the requirements of review of all student withdrawals to determine Title IV refunds and timely return of funds. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the College failing to review student withdrawals in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all Title IV funds are returned in a timely manner. View of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed.
Return of Title IV Funds Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require that, when there are Title IV funds to be returned, that they be deposited or transferred into the student financial aid account or an electronic funds transfer initiated to the Department of Education as soon as possible, but no later than 45 days after the institution determines that a student withdrew. Condition: There was one student where the College failed to initiate the electronic funds transfer to the Department of Education within the 45-day timeframe. Context: We addressed this matter with College management who are aware of the requirements of review of all student withdrawals to determine Title IV refunds and timely return of funds. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the College failing to review student withdrawals in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all Title IV funds are returned in a timely manner. View of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed.
Enrollment Reporting Criteria: Title IV requires institutions to complete and report within a minimum of 60 days student status changes to the National Student Loan Data System (NSLDS). Condition: During the fiscal year 2024, the College failed to timely report student status changes to the NSLDS in 13 out of a total of 37 instances within the required timeframe. Context: We addressed the matter with College management who are aware of the enrollment reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the College review and update its policies and procedures to ensure all enrollment status changes are reviewed and submitted in a timely manner in accordance with federal requirements. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all student enrollment status changes are reviewed and submitted in accordance with applicable compliance requirements.
Enrollment Reporting Criteria: Title IV requires institutions to complete and report within a minimum of 60 days student status changes to the National Student Loan Data System (NSLDS). Condition: During the fiscal year 2024, the College failed to timely report student status changes to the NSLDS in 13 out of a total of 37 instances within the required timeframe. Context: We addressed the matter with College management who are aware of the enrollment reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the College review and update its policies and procedures to ensure all enrollment status changes are reviewed and submitted in a timely manner in accordance with federal requirements. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all student enrollment status changes are reviewed and submitted in accordance with applicable compliance requirements.
Enrollment Reporting Criteria: Title IV requires institutions to complete and report within a minimum of 60 days student status changes to the National Student Loan Data System (NSLDS). Condition: During the fiscal year 2024, the College failed to timely report student status changes to the NSLDS in 13 out of a total of 37 instances within the required timeframe. Context: We addressed the matter with College management who are aware of the enrollment reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the College review and update its policies and procedures to ensure all enrollment status changes are reviewed and submitted in a timely manner in accordance with federal requirements. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all student enrollment status changes are reviewed and submitted in accordance with applicable compliance requirements.
Enrollment Reporting Criteria: Title IV requires institutions to complete and report within a minimum of 60 days student status changes to the National Student Loan Data System (NSLDS). Condition: During the fiscal year 2024, the College failed to timely report student status changes to the NSLDS in 13 out of a total of 37 instances within the required timeframe. Context: We addressed the matter with College management who are aware of the enrollment reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the College review and update its policies and procedures to ensure all enrollment status changes are reviewed and submitted in a timely manner in accordance with federal requirements. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all student enrollment status changes are reviewed and submitted in accordance with applicable compliance requirements.
Enrollment Reporting Criteria: Title IV requires institutions to complete and report within a minimum of 60 days student status changes to the National Student Loan Data System (NSLDS). Condition: During the fiscal year 2024, the College failed to timely report student status changes to the NSLDS in 13 out of a total of 37 instances within the required timeframe. Context: We addressed the matter with College management who are aware of the enrollment reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the College review and update its policies and procedures to ensure all enrollment status changes are reviewed and submitted in a timely manner in accordance with federal requirements. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all student enrollment status changes are reviewed and submitted in accordance with applicable compliance requirements.