Audit 327020

FY End
2024-06-30
Total Expended
$25.63M
Findings
8
Programs
38
Organization: College of Southern Idaho (ID)
Year: 2024 Accepted: 2024-11-01
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
504481 2024-001 Significant Deficiency Yes N
504482 2024-001 Significant Deficiency Yes N
504483 2024-001 Significant Deficiency Yes N
504484 2024-001 Significant Deficiency Yes N
1080923 2024-001 Significant Deficiency Yes N
1080924 2024-001 Significant Deficiency Yes N
1080925 2024-001 Significant Deficiency Yes N
1080926 2024-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $7.42M Yes 1
93.600 Head Start $7.18M Yes 0
84.268 Federal Direct Student Loans $2.59M Yes 1
84.002 Adult Education - Basic Grants to States $665,134 - 0
84.048 Career and Technical Education -- Basic Grants to States $516,567 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $481,845 - 0
84.031 Higher Education Institutional Aid $451,901 - 0
19.510 U.s. Refugee Admissions Program $395,931 - 0
10.237 From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals $393,068 Yes 0
93.576 Refugee and Entrant Assistance Discretionary Grants $352,350 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $288,305 - 0
10.558 Child and Adult Care Food Program $191,356 - 0
84.033 Federal Work-Study Program $177,419 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $175,520 Yes 1
84.335 Child Care Access Means Parents in School $168,979 - 0
93.567 Refugee and Entrant Assistance Voluntary Agency Programs $149,740 - 0
93.051 Alzheimer's Disease Demonstration Grants to States $135,838 - 0
21.019 Coronavirus Relief Fund $134,864 - 0
59.037 Small Business Development Centers $113,152 - 0
93.747 Elder Abuse Prevention Interventions Program $97,434 - 0
93.558 Temporary Assistance for Needy Families $78,659 - 0
93.053 Nutrition Services Incentive Program $76,809 - 0
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $67,930 - 0
93.859 Biomedical Research and Research Training $61,812 - 0
17.268 H-1b Job Training Grants $57,969 - 0
93.575 Child Care and Development Block Grant $55,368 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $43,099 - 0
10.170 Specialty Crop Block Grant Program - Farm Bill $39,174 - 0
93.583 Refugee and Entrant Assistance Wilson/fish Program $27,403 - 0
47.076 Stem Education (formerly Education and Human Resources) $26,948 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $22,539 - 0
43.008 Office of Stem Engagement (ostem) $20,580 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $16,315 - 0
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $12,609 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $11,174 - 0
10.226 Secondary Education, Two-Year Postsecondary Education, and Agriculture in the K-12 Classroom $8,452 - 0
45.025 Promotion of the Arts Partnership Agreements $3,901 - 0
93.072 Lifespan Respite Care Program $853 - 0

Contacts

Name Title Type
CJEELRDZ8PJ5 Kristy Carpenter Auditee
2087326209 Kristin Diggs Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimus cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the College of Southern Idaho (the College) under programs of the federal government for the year ended June 30, 2024. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents only a selected portion of the operations of the College; it is not intended to and does not present the financial position, changes in net position, or cash flows.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimus cost rate. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient.
Title: NOTE 3 - INDIRECT COST RATE Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimus cost rate. The College has not elected to use the 10% de minimus cost rate.

Finding Details

U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there were 2 instances out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. Cause: Enrollment Services was not able to run accurate reports from their student information system, causing delays and accuracy issues with being able to accurately and timely report when students graduated or had a change in enrollment status. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 1,016 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): Yes, 2023-001 Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding.
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there were 2 instances out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. Cause: Enrollment Services was not able to run accurate reports from their student information system, causing delays and accuracy issues with being able to accurately and timely report when students graduated or had a change in enrollment status. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 1,016 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): Yes, 2023-001 Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding.
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there were 2 instances out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. Cause: Enrollment Services was not able to run accurate reports from their student information system, causing delays and accuracy issues with being able to accurately and timely report when students graduated or had a change in enrollment status. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 1,016 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): Yes, 2023-001 Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding.
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there were 2 instances out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. Cause: Enrollment Services was not able to run accurate reports from their student information system, causing delays and accuracy issues with being able to accurately and timely report when students graduated or had a change in enrollment status. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 1,016 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): Yes, 2023-001 Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding.
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there were 2 instances out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. Cause: Enrollment Services was not able to run accurate reports from their student information system, causing delays and accuracy issues with being able to accurately and timely report when students graduated or had a change in enrollment status. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 1,016 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): Yes, 2023-001 Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding.
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there were 2 instances out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. Cause: Enrollment Services was not able to run accurate reports from their student information system, causing delays and accuracy issues with being able to accurately and timely report when students graduated or had a change in enrollment status. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 1,016 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): Yes, 2023-001 Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding.
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there were 2 instances out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. Cause: Enrollment Services was not able to run accurate reports from their student information system, causing delays and accuracy issues with being able to accurately and timely report when students graduated or had a change in enrollment status. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 1,016 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): Yes, 2023-001 Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding.
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there were 2 instances out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. Cause: Enrollment Services was not able to run accurate reports from their student information system, causing delays and accuracy issues with being able to accurately and timely report when students graduated or had a change in enrollment status. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 1,016 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): Yes, 2023-001 Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding.