FAC Explorer

Audit 32120

FY End
2022-06-30
Total Expended
$11.45M
Findings
10
Programs
22
Organization: Kishwaukee College (IL)
Year: 2022 Accepted: 2022-11-27
Auditor: Sikich LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34458 2022-001 Significant Deficiency - N
34459 2022-001 Significant Deficiency - N
34460 2022-001 Significant Deficiency - N
34461 2022-001 Significant Deficiency - N
34462 2022-001 Significant Deficiency - N
610900 2022-001 Significant Deficiency - N
610901 2022-001 Significant Deficiency - N
610902 2022-001 Significant Deficiency - N
610903 2022-001 Significant Deficiency - N
610904 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $2.95M Yes 1
84.268 Federal Direct Student Loans $1.03M Yes 1
17.259 In School & Out of School Youth Services (wioa Formula Youth) $373,225 - 0
84.047 Trio - Upward Bound $269,461 - 0
84.042 Trio Student Support Services $249,138 - 0
84.048 Perkins Postsecondary $155,556 - 0
84.425 Covid-19 Education Stabilization Fund $135,313 Yes 0
84.002 Federal Adult (basic) $100,463 - 0
17.258 Occupational Bridge Program - Wioa Adult Program $74,150 - 0
84.007 Federal Supplemental Educational Opportunity Grant $59,038 Yes 1
84.033 Federal Work-Study Program $54,705 Yes 1
17.285 Apprenticeship Grant (cap-It) $50,325 - 0
17.278 Occupational Bridge Program - Wioa Dislocated Workers $49,434 - 0
64.028 Post-9/11 - Chapter 33 Benefits $47,883 - 0
17.259 Kcdee/ita - Wioa $38,254 - 0
17.258 Kcdee/ita - Wioa $35,311 - 0
17.258 Best Inc. - Wioa $32,537 - 0
84.002 Federal El/civics $18,360 - 0
10.558 Child and Adult Care Food Program $17,466 - 0
84.063 Pell Admin Cost Allowance $3,820 Yes 1
64.124 All-Volunteer Force Educational Assistance (va Administration) $592 - 0
17.278 Best Inc. - Wioa $578 - 0

Contacts

Name Title Type
C8M9ATNXPG78 Jill Hansen Auditee
8158259517 Ray Krouse Auditor
No contacts on file

Notes to SEFA

Title: FEDERAL LOAN PROGRAM Accounting Policies: The accompanying schedule of expenditures of federal awards has been prepared in accordance with generally accepted accounting principles as promulgated by GASB. It is a summary of the activity of the Colleges federal awards program prepared on the accrual basis of accounting. Accordingly, expenditures are recognized when the liability has been incurred and revenues are recognized when the qualifying expenditure has been incurred. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. For the year ended June 30, 2022, the College acted as a pass-through agency for Federal Direct Loans (subsidized and unsubsidized) to students in the amount of $1,030,550.
Title: OTHER INFORMATION Accounting Policies: The accompanying schedule of expenditures of federal awards has been prepared in accordance with generally accepted accounting principles as promulgated by GASB. It is a summary of the activity of the Colleges federal awards program prepared on the accrual basis of accounting. Accordingly, expenditures are recognized when the liability has been incurred and revenues are recognized when the qualifying expenditure has been incurred. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The College did not receive any federal insurance or federal noncash assistance and did not provide any amounts to subrecipients.

Finding Details

Finding 2022-001
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. See Schedule of Findings and Questioned Costs for chart/table. Questioned Costs: $32 Effect: The College did not properly calculate the return of Title IV for three students out of twenty-two. Cause: The College?s internal controls did not identify the fact that the incorrect number of days the student attended when calculating the return of Title IV. Recommendation: We recommend the College monitor and update their system used for return of Title IV calculations with the correct dates. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
Finding 2022-001
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. See Schedule of Findings and Questioned Costs for chart/table. Questioned Costs: $32 Effect: The College did not properly calculate the return of Title IV for three students out of twenty-two. Cause: The College?s internal controls did not identify the fact that the incorrect number of days the student attended when calculating the return of Title IV. Recommendation: We recommend the College monitor and update their system used for return of Title IV calculations with the correct dates. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
Finding 2022-001
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. See Schedule of Findings and Questioned Costs for chart/table. Questioned Costs: $32 Effect: The College did not properly calculate the return of Title IV for three students out of twenty-two. Cause: The College?s internal controls did not identify the fact that the incorrect number of days the student attended when calculating the return of Title IV. Recommendation: We recommend the College monitor and update their system used for return of Title IV calculations with the correct dates. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
Finding 2022-001
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. See Schedule of Findings and Questioned Costs for chart/table. Questioned Costs: $32 Effect: The College did not properly calculate the return of Title IV for three students out of twenty-two. Cause: The College?s internal controls did not identify the fact that the incorrect number of days the student attended when calculating the return of Title IV. Recommendation: We recommend the College monitor and update their system used for return of Title IV calculations with the correct dates. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
Finding 2022-001
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. See Schedule of Findings and Questioned Costs for chart/table. Questioned Costs: $32 Effect: The College did not properly calculate the return of Title IV for three students out of twenty-two. Cause: The College?s internal controls did not identify the fact that the incorrect number of days the student attended when calculating the return of Title IV. Recommendation: We recommend the College monitor and update their system used for return of Title IV calculations with the correct dates. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
Finding 2022-001
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. See Schedule of Findings and Questioned Costs for chart/table. Questioned Costs: $32 Effect: The College did not properly calculate the return of Title IV for three students out of twenty-two. Cause: The College?s internal controls did not identify the fact that the incorrect number of days the student attended when calculating the return of Title IV. Recommendation: We recommend the College monitor and update their system used for return of Title IV calculations with the correct dates. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
Finding 2022-001
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. See Schedule of Findings and Questioned Costs for chart/table. Questioned Costs: $32 Effect: The College did not properly calculate the return of Title IV for three students out of twenty-two. Cause: The College?s internal controls did not identify the fact that the incorrect number of days the student attended when calculating the return of Title IV. Recommendation: We recommend the College monitor and update their system used for return of Title IV calculations with the correct dates. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
Finding 2022-001
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. See Schedule of Findings and Questioned Costs for chart/table. Questioned Costs: $32 Effect: The College did not properly calculate the return of Title IV for three students out of twenty-two. Cause: The College?s internal controls did not identify the fact that the incorrect number of days the student attended when calculating the return of Title IV. Recommendation: We recommend the College monitor and update their system used for return of Title IV calculations with the correct dates. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
Finding 2022-001
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. See Schedule of Findings and Questioned Costs for chart/table. Questioned Costs: $32 Effect: The College did not properly calculate the return of Title IV for three students out of twenty-two. Cause: The College?s internal controls did not identify the fact that the incorrect number of days the student attended when calculating the return of Title IV. Recommendation: We recommend the College monitor and update their system used for return of Title IV calculations with the correct dates. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
Finding 2022-001
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. See Schedule of Findings and Questioned Costs for chart/table. Questioned Costs: $32 Effect: The College did not properly calculate the return of Title IV for three students out of twenty-two. Cause: The College?s internal controls did not identify the fact that the incorrect number of days the student attended when calculating the return of Title IV. Recommendation: We recommend the College monitor and update their system used for return of Title IV calculations with the correct dates. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.