Audit 324121

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

REPORTING - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) Criteria As described under Section 314 (e) of the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSAA), Public Law 116-260, and defined by the United States Education Department, an institution shall submit a quarterly expense report documenting the expenditures for both the student portion of Higher Education Emergency Relief Fund (HEERF) money as well as institutional use of the HEERF money. These reports should be posted to the College’s website in a timely and accurate manner for the previously ended quarter. Condition The College did not complete the required quarterly reports related to the HEERF funding. These quarterly reports are to be completed quarterly and be publicly available. Cause The College had significant turnover within the accounting office. The current staff cannot locate any quarterly reports for the 1st and 2nd quarter of 2023 and there is no evidence of the reports posted publicly. Effect Failure to comply with the HEERF reporting requirements could jeopardize future federal funding. Questioned Costs None. Context The College’s website regarding HEERF funding included valuable information for the College’s students regarding ways to apply for funding and available programs. The website also included the required quarterly reports submitted for the student and institutional aid portion of HEERF awards for the 3rd and 4th quarters of 2022. However, the College did not complete the required reporting for the 1st and 2nd quarters of 2023. Repeat Finding No Recommendation We recommend that the College review and reconcile reports to the underlying accounting records including the schedule of expenditures of federal awards to ensure that the reports completed and finalized to reflect the activity occurred during the reporting period and properly post the reports for public review. The College should assign responsibility for completion of the reports and oversight and accountability for management review. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

REPORTING - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) Criteria As described under Section 314 (e) of the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSAA), Public Law 116-260, and defined by the United States Education Department, an institution shall submit a quarterly expense report documenting the expenditures for both the student portion of Higher Education Emergency Relief Fund (HEERF) money as well as institutional use of the HEERF money. These reports should be posted to the College’s website in a timely and accurate manner for the previously ended quarter. Condition The College did not complete the required quarterly reports related to the HEERF funding. These quarterly reports are to be completed quarterly and be publicly available. Cause The College had significant turnover within the accounting office. The current staff cannot locate any quarterly reports for the 1st and 2nd quarter of 2023 and there is no evidence of the reports posted publicly. Effect Failure to comply with the HEERF reporting requirements could jeopardize future federal funding. Questioned Costs None. Context The College’s website regarding HEERF funding included valuable information for the College’s students regarding ways to apply for funding and available programs. The website also included the required quarterly reports submitted for the student and institutional aid portion of HEERF awards for the 3rd and 4th quarters of 2022. However, the College did not complete the required reporting for the 1st and 2nd quarters of 2023. Repeat Finding No Recommendation We recommend that the College review and reconcile reports to the underlying accounting records including the schedule of expenditures of federal awards to ensure that the reports completed and finalized to reflect the activity occurred during the reporting period and properly post the reports for public review. The College should assign responsibility for completion of the reports and oversight and accountability for management review. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

REPORTING - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) Criteria As described under Section 314 (e) of the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSAA), Public Law 116-260, and defined by the United States Education Department, an institution shall submit a quarterly expense report documenting the expenditures for both the student portion of Higher Education Emergency Relief Fund (HEERF) money as well as institutional use of the HEERF money. These reports should be posted to the College’s website in a timely and accurate manner for the previously ended quarter. Condition The College did not complete the required quarterly reports related to the HEERF funding. These quarterly reports are to be completed quarterly and be publicly available. Cause The College had significant turnover within the accounting office. The current staff cannot locate any quarterly reports for the 1st and 2nd quarter of 2023 and there is no evidence of the reports posted publicly. Effect Failure to comply with the HEERF reporting requirements could jeopardize future federal funding. Questioned Costs None. Context The College’s website regarding HEERF funding included valuable information for the College’s students regarding ways to apply for funding and available programs. The website also included the required quarterly reports submitted for the student and institutional aid portion of HEERF awards for the 3rd and 4th quarters of 2022. However, the College did not complete the required reporting for the 1st and 2nd quarters of 2023. Repeat Finding No Recommendation We recommend that the College review and reconcile reports to the underlying accounting records including the schedule of expenditures of federal awards to ensure that the reports completed and finalized to reflect the activity occurred during the reporting period and properly post the reports for public review. The College should assign responsibility for completion of the reports and oversight and accountability for management review. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

REPORTING - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) Criteria As described under Section 314 (e) of the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSAA), Public Law 116-260, and defined by the United States Education Department, an institution shall submit a quarterly expense report documenting the expenditures for both the student portion of Higher Education Emergency Relief Fund (HEERF) money as well as institutional use of the HEERF money. These reports should be posted to the College’s website in a timely and accurate manner for the previously ended quarter. Condition The College did not complete the required quarterly reports related to the HEERF funding. These quarterly reports are to be completed quarterly and be publicly available. Cause The College had significant turnover within the accounting office. The current staff cannot locate any quarterly reports for the 1st and 2nd quarter of 2023 and there is no evidence of the reports posted publicly. Effect Failure to comply with the HEERF reporting requirements could jeopardize future federal funding. Questioned Costs None. Context The College’s website regarding HEERF funding included valuable information for the College’s students regarding ways to apply for funding and available programs. The website also included the required quarterly reports submitted for the student and institutional aid portion of HEERF awards for the 3rd and 4th quarters of 2022. However, the College did not complete the required reporting for the 1st and 2nd quarters of 2023. Repeat Finding No Recommendation We recommend that the College review and reconcile reports to the underlying accounting records including the schedule of expenditures of federal awards to ensure that the reports completed and finalized to reflect the activity occurred during the reporting period and properly post the reports for public review. The College should assign responsibility for completion of the reports and oversight and accountability for management review. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

REPORTING - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) Criteria As described under Section 314 (e) of the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSAA), Public Law 116-260, and defined by the United States Education Department, an institution shall submit a quarterly expense report documenting the expenditures for both the student portion of Higher Education Emergency Relief Fund (HEERF) money as well as institutional use of the HEERF money. These reports should be posted to the College’s website in a timely and accurate manner for the previously ended quarter. Condition The College did not complete the required quarterly reports related to the HEERF funding. These quarterly reports are to be completed quarterly and be publicly available. Cause The College had significant turnover within the accounting office. The current staff cannot locate any quarterly reports for the 1st and 2nd quarter of 2023 and there is no evidence of the reports posted publicly. Effect Failure to comply with the HEERF reporting requirements could jeopardize future federal funding. Questioned Costs None. Context The College’s website regarding HEERF funding included valuable information for the College’s students regarding ways to apply for funding and available programs. The website also included the required quarterly reports submitted for the student and institutional aid portion of HEERF awards for the 3rd and 4th quarters of 2022. However, the College did not complete the required reporting for the 1st and 2nd quarters of 2023. Repeat Finding No Recommendation We recommend that the College review and reconcile reports to the underlying accounting records including the schedule of expenditures of federal awards to ensure that the reports completed and finalized to reflect the activity occurred during the reporting period and properly post the reports for public review. The College should assign responsibility for completion of the reports and oversight and accountability for management review. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the auditee to prepare a complete and accurate SEFA. Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Effect The College was not in compliance with the requirements of the Uniform Guidance. The SEFA was prepared through further inquiry and documentation of awards received. Questioned Costs None Context The College had significant turnover within the accounting staff including the grant accountant. The College staff needed assistance to properly reflect federal program activity for the year. Repeat Finding No. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response See corrective action plan included in this report package.

REPORTING - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) Criteria As described under Section 314 (e) of the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSAA), Public Law 116-260, and defined by the United States Education Department, an institution shall submit a quarterly expense report documenting the expenditures for both the student portion of Higher Education Emergency Relief Fund (HEERF) money as well as institutional use of the HEERF money. These reports should be posted to the College’s website in a timely and accurate manner for the previously ended quarter. Condition The College did not complete the required quarterly reports related to the HEERF funding. These quarterly reports are to be completed quarterly and be publicly available. Cause The College had significant turnover within the accounting office. The current staff cannot locate any quarterly reports for the 1st and 2nd quarter of 2023 and there is no evidence of the reports posted publicly. Effect Failure to comply with the HEERF reporting requirements could jeopardize future federal funding. Questioned Costs None. Context The College’s website regarding HEERF funding included valuable information for the College’s students regarding ways to apply for funding and available programs. The website also included the required quarterly reports submitted for the student and institutional aid portion of HEERF awards for the 3rd and 4th quarters of 2022. However, the College did not complete the required reporting for the 1st and 2nd quarters of 2023. Repeat Finding No Recommendation We recommend that the College review and reconcile reports to the underlying accounting records including the schedule of expenditures of federal awards to ensure that the reports completed and finalized to reflect the activity occurred during the reporting period and properly post the reports for public review. The College should assign responsibility for completion of the reports and oversight and accountability for management review. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Criteria The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Effect The College’s lack of evidence to support drawdowns did not allow the auditor to test the cash management internal control over compliance requirement for the College. Questioned Costs None. Context There was significant turnover within the accounting office during the 2023 fiscal year. The current staff was unable to locate the calculation that was performed for the lost revenue drawdown or the approval to draw funds from the grant website. Repeat Finding No Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Criteria The College receives grants from a variety of funding sources throughout the year. At year end, grants should be reconciled for any expenses that have been incurred where reimbursement has yet to be received to properly reflect revenues and expenses. Condition/Context The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Effect Material entries were needed to correctly account for drawdowns made before year end and amount owed after year end. Certain grants were also difficult to manage within the period of availability due to either the inadequacy of accounting for expenses or the lack of timely invoices for drawdowns performed to cover expenses that were already incurred. Questioned Costs None. Repeat Finding No. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response See corrective action plan included in this report package.