FAC Explorer

Audit 327978

FY End
2024-06-30
Total Expended
$37.42M
Findings
8
Programs
21
Organization: Cincinnati State Technical and Community College (OH)
Year: 2024 Accepted: 2024-11-12
Auditor: Clark Schaefer Hackett

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505331 2024-001 Significant Deficiency - N
505332 2024-001 Significant Deficiency - N
505333 2024-001 Significant Deficiency - N
505334 2024-001 Significant Deficiency - N
1081773 2024-001 Significant Deficiency - N
1081774 2024-001 Significant Deficiency - N
1081775 2024-001 Significant Deficiency - N
1081776 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $19.28M Yes 1
84.063 Federal Pell Grant Program $14.65M Yes 1
20.112 Aviation Maintenance Technical Workforce Grant Program $436,329 - 0
84.033 Federal Work-Study Program $386,192 Yes 1
84.335 Child Care Access Means Parents in School $359,790 - 0
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $354,304 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $310,011 - 0
84.048 Career and Technical Education -- Basic Grants to States $285,308 - 0
84.042 Trio Student Support Services $283,206 - 0
84.047 Trio Upward Bound $254,384 - 0
84.007 Federal Supplemental Educational Opportunity Grants $207,000 Yes 1
84.116 Fund for the Improvement of Postsecondary Education $195,619 - 0
84.031 Higher Education Institutional Aid $180,237 - 0
12.300 Basic and Applied Scientific Research $142,432 - 0
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $13,585 - 0
17.268 H-1b Job Training Grants $12,364 - 0
84.425 Education Stabilization Fund $11,733 - 0
84.027 Special Education Grants to States $6,480 - 0
43.008 Office of Stem Engagement (ostem) $3,785 - 0
93.599 Chafee Education and Training Vouchers Program (etv) $3,414 - 0
12.006 National Defense Education Program $3,250 - 0

Contacts

Name Title Type
Y167TXVR5KK8 Rangamani Nalluri Auditee
5135694132 Brad Billet Auditor
No contacts on file

Notes to SEFA

Title: Federal Work-Study and Federal SEOG Waiver Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Cincinnati State Technical and Community College (the "College") under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the "Uniform Guidance"). Because 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 of the College. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-21, Cost Principles for Educational Institutions, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. For the year ended June 30, 2024, the College received a waiver from the Department of Education for the Institutional Share Requirement under the Federal Work-study and Federal Supplemental Educational Opportunity Grant programs.
Title: Loan Programs Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Cincinnati State Technical and Community College (the "College") under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the "Uniform Guidance"). Because 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 of the College. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-21, Cost Principles for Educational Institutions, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. The College originates but does not provide funding under the Direct Loan Program. The amount presented represents the value of new Direct Loans awarded by the Department of Education during the year.

Finding Details

Finding 2024-001
Federal Program Information: Student Financial Assistance Cluster: ALN 84.007 – Federal Supplemental Educational Opportunity Grants ALN 84.033 – Federal Work-Study Program ALN 84.063 – Federal Pell Grant Program ALN 84.268 – Federal Direct Student Loans Criteria: 34 CFR 668.22 requires the college to determine the amount of Title IV fund that the student earned as of the student’s withdrawal date. 34 CFR 668.22(j) requires the college to return program funds within 45 days of the determination date of withdrawal, and to determine the date of withdrawal within 30 days after the period of enrollment. Condition: Two students in a sample of twenty-five tested did not meet the time requirements related to the Return of Title IV funds (R2T4). Questioned Costs: None Context: For two of the twenty-five students tested, the College did notcomply with the 30-day date of determination requirement which resulted in the late return of Title IV funds. Cause/Effect: Due to technical issues experienced during the computer system migration of the College’s IT Modernization project, the report writer used to identify withdrawn students and perform R2T4 calculations was not functional for a period of time during the Spring semester. Recommendation: We recommend management implement mitigating controls over compliance to ensure that all students requiring a return of funds calculation are identified and return of funds procedures are performed timely and accurately in the event of future technological interruptions.
Finding 2024-001
Federal Program Information: Student Financial Assistance Cluster: ALN 84.007 – Federal Supplemental Educational Opportunity Grants ALN 84.033 – Federal Work-Study Program ALN 84.063 – Federal Pell Grant Program ALN 84.268 – Federal Direct Student Loans Criteria: 34 CFR 668.22 requires the college to determine the amount of Title IV fund that the student earned as of the student’s withdrawal date. 34 CFR 668.22(j) requires the college to return program funds within 45 days of the determination date of withdrawal, and to determine the date of withdrawal within 30 days after the period of enrollment. Condition: Two students in a sample of twenty-five tested did not meet the time requirements related to the Return of Title IV funds (R2T4). Questioned Costs: None Context: For two of the twenty-five students tested, the College did notcomply with the 30-day date of determination requirement which resulted in the late return of Title IV funds. Cause/Effect: Due to technical issues experienced during the computer system migration of the College’s IT Modernization project, the report writer used to identify withdrawn students and perform R2T4 calculations was not functional for a period of time during the Spring semester. Recommendation: We recommend management implement mitigating controls over compliance to ensure that all students requiring a return of funds calculation are identified and return of funds procedures are performed timely and accurately in the event of future technological interruptions.
Finding 2024-001
Federal Program Information: Student Financial Assistance Cluster: ALN 84.007 – Federal Supplemental Educational Opportunity Grants ALN 84.033 – Federal Work-Study Program ALN 84.063 – Federal Pell Grant Program ALN 84.268 – Federal Direct Student Loans Criteria: 34 CFR 668.22 requires the college to determine the amount of Title IV fund that the student earned as of the student’s withdrawal date. 34 CFR 668.22(j) requires the college to return program funds within 45 days of the determination date of withdrawal, and to determine the date of withdrawal within 30 days after the period of enrollment. Condition: Two students in a sample of twenty-five tested did not meet the time requirements related to the Return of Title IV funds (R2T4). Questioned Costs: None Context: For two of the twenty-five students tested, the College did notcomply with the 30-day date of determination requirement which resulted in the late return of Title IV funds. Cause/Effect: Due to technical issues experienced during the computer system migration of the College’s IT Modernization project, the report writer used to identify withdrawn students and perform R2T4 calculations was not functional for a period of time during the Spring semester. Recommendation: We recommend management implement mitigating controls over compliance to ensure that all students requiring a return of funds calculation are identified and return of funds procedures are performed timely and accurately in the event of future technological interruptions.
Finding 2024-001
Federal Program Information: Student Financial Assistance Cluster: ALN 84.007 – Federal Supplemental Educational Opportunity Grants ALN 84.033 – Federal Work-Study Program ALN 84.063 – Federal Pell Grant Program ALN 84.268 – Federal Direct Student Loans Criteria: 34 CFR 668.22 requires the college to determine the amount of Title IV fund that the student earned as of the student’s withdrawal date. 34 CFR 668.22(j) requires the college to return program funds within 45 days of the determination date of withdrawal, and to determine the date of withdrawal within 30 days after the period of enrollment. Condition: Two students in a sample of twenty-five tested did not meet the time requirements related to the Return of Title IV funds (R2T4). Questioned Costs: None Context: For two of the twenty-five students tested, the College did notcomply with the 30-day date of determination requirement which resulted in the late return of Title IV funds. Cause/Effect: Due to technical issues experienced during the computer system migration of the College’s IT Modernization project, the report writer used to identify withdrawn students and perform R2T4 calculations was not functional for a period of time during the Spring semester. Recommendation: We recommend management implement mitigating controls over compliance to ensure that all students requiring a return of funds calculation are identified and return of funds procedures are performed timely and accurately in the event of future technological interruptions.
Finding 2024-001
Federal Program Information: Student Financial Assistance Cluster: ALN 84.007 – Federal Supplemental Educational Opportunity Grants ALN 84.033 – Federal Work-Study Program ALN 84.063 – Federal Pell Grant Program ALN 84.268 – Federal Direct Student Loans Criteria: 34 CFR 668.22 requires the college to determine the amount of Title IV fund that the student earned as of the student’s withdrawal date. 34 CFR 668.22(j) requires the college to return program funds within 45 days of the determination date of withdrawal, and to determine the date of withdrawal within 30 days after the period of enrollment. Condition: Two students in a sample of twenty-five tested did not meet the time requirements related to the Return of Title IV funds (R2T4). Questioned Costs: None Context: For two of the twenty-five students tested, the College did notcomply with the 30-day date of determination requirement which resulted in the late return of Title IV funds. Cause/Effect: Due to technical issues experienced during the computer system migration of the College’s IT Modernization project, the report writer used to identify withdrawn students and perform R2T4 calculations was not functional for a period of time during the Spring semester. Recommendation: We recommend management implement mitigating controls over compliance to ensure that all students requiring a return of funds calculation are identified and return of funds procedures are performed timely and accurately in the event of future technological interruptions.
Finding 2024-001
Federal Program Information: Student Financial Assistance Cluster: ALN 84.007 – Federal Supplemental Educational Opportunity Grants ALN 84.033 – Federal Work-Study Program ALN 84.063 – Federal Pell Grant Program ALN 84.268 – Federal Direct Student Loans Criteria: 34 CFR 668.22 requires the college to determine the amount of Title IV fund that the student earned as of the student’s withdrawal date. 34 CFR 668.22(j) requires the college to return program funds within 45 days of the determination date of withdrawal, and to determine the date of withdrawal within 30 days after the period of enrollment. Condition: Two students in a sample of twenty-five tested did not meet the time requirements related to the Return of Title IV funds (R2T4). Questioned Costs: None Context: For two of the twenty-five students tested, the College did notcomply with the 30-day date of determination requirement which resulted in the late return of Title IV funds. Cause/Effect: Due to technical issues experienced during the computer system migration of the College’s IT Modernization project, the report writer used to identify withdrawn students and perform R2T4 calculations was not functional for a period of time during the Spring semester. Recommendation: We recommend management implement mitigating controls over compliance to ensure that all students requiring a return of funds calculation are identified and return of funds procedures are performed timely and accurately in the event of future technological interruptions.
Finding 2024-001
Federal Program Information: Student Financial Assistance Cluster: ALN 84.007 – Federal Supplemental Educational Opportunity Grants ALN 84.033 – Federal Work-Study Program ALN 84.063 – Federal Pell Grant Program ALN 84.268 – Federal Direct Student Loans Criteria: 34 CFR 668.22 requires the college to determine the amount of Title IV fund that the student earned as of the student’s withdrawal date. 34 CFR 668.22(j) requires the college to return program funds within 45 days of the determination date of withdrawal, and to determine the date of withdrawal within 30 days after the period of enrollment. Condition: Two students in a sample of twenty-five tested did not meet the time requirements related to the Return of Title IV funds (R2T4). Questioned Costs: None Context: For two of the twenty-five students tested, the College did notcomply with the 30-day date of determination requirement which resulted in the late return of Title IV funds. Cause/Effect: Due to technical issues experienced during the computer system migration of the College’s IT Modernization project, the report writer used to identify withdrawn students and perform R2T4 calculations was not functional for a period of time during the Spring semester. Recommendation: We recommend management implement mitigating controls over compliance to ensure that all students requiring a return of funds calculation are identified and return of funds procedures are performed timely and accurately in the event of future technological interruptions.
Finding 2024-001
Federal Program Information: Student Financial Assistance Cluster: ALN 84.007 – Federal Supplemental Educational Opportunity Grants ALN 84.033 – Federal Work-Study Program ALN 84.063 – Federal Pell Grant Program ALN 84.268 – Federal Direct Student Loans Criteria: 34 CFR 668.22 requires the college to determine the amount of Title IV fund that the student earned as of the student’s withdrawal date. 34 CFR 668.22(j) requires the college to return program funds within 45 days of the determination date of withdrawal, and to determine the date of withdrawal within 30 days after the period of enrollment. Condition: Two students in a sample of twenty-five tested did not meet the time requirements related to the Return of Title IV funds (R2T4). Questioned Costs: None Context: For two of the twenty-five students tested, the College did notcomply with the 30-day date of determination requirement which resulted in the late return of Title IV funds. Cause/Effect: Due to technical issues experienced during the computer system migration of the College’s IT Modernization project, the report writer used to identify withdrawn students and perform R2T4 calculations was not functional for a period of time during the Spring semester. Recommendation: We recommend management implement mitigating controls over compliance to ensure that all students requiring a return of funds calculation are identified and return of funds procedures are performed timely and accurately in the event of future technological interruptions.