FAC Explorer

Audit 329185

FY End
2024-08-31
Total Expended
$3.36M
Findings
4
Programs
8
Organization: Borger Junior College District (TX)
Year: 2024 Accepted: 2024-11-20
Auditor: Cmms CPAS & Advisors PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
509611 2024-003 Significant Deficiency Yes N
509612 2024-003 Significant Deficiency Yes N
1086053 2024-003 Significant Deficiency Yes N
1086054 2024-003 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $2.12M Yes 1
84.268 Federal Direct Student Loans $379,938 Yes 1
84.031 Title III - Gateways to Success $353,125 Yes 0
84.042 Title IV - Trio $241,701 - 0
21.027 Covid-19 Coronavirus State Fiscal Recovery Fund $122,260 - 0
84.048 Carl Perkins Vocational Education - Basic $91,154 - 0
84.007 Federal Supplemental Educational Opportunity Grant Program (fseog) $26,770 Yes 0
84.033 Federal Work Study Program $23,470 Yes 0

Contacts

Name Title Type
WGASX9FUY5C4 Glendon Forgey Auditee
8064574200 Janie Arnold Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - FEDERAL ASSISTANCE RECONCILIATION Accounting Policies: NOTE 1 - FEDERAL ASSISTANCE RECONCILIATION-Federal grants and contracts revenue, operating - per Schedule A $566,539 - Federal grants and contracts revenue, nonoperating-per Schedule C - $2,416,861 - Federal Direct Student Loans - $379,938 - Total federal revenues per Schedule of Expenditures of Federal Awards - $3,363,338 NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES USED IN PREPARING THE SCHEDULE - The expenditures included in the schedule are reported for the College's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds which have been expended by the College for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the basic financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. The College has followed all applicable guidelines issued by various entities in the preparation of the schedule. The College elected not to use the 10% de minimis indirect cost rate. The College did not provide pass-through funds to subrecipients for the year ended August 31, 2024. NOTE 3 - NONCASH AWARDS - There were no federal noncash awards in fiscal year 2024 other than Federal Direct Student Loans discussed in Note 1 above. De Minimis Rate Used: N Rate Explanation: N/A Federal grants and contracts revenue, operating - per Schedule A $566,539 - Federal grants and contracts revenue, nonoperating-per Schedule C - $2,416,861 - Federal Direct Student Loans - $379,938 - Total federal revenues per Schedule of Expenditures of Federal Awards - $3,363,338
Title: NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES USED IN PREPARING THE SCHEDULE Accounting Policies: NOTE 1 - FEDERAL ASSISTANCE RECONCILIATION-Federal grants and contracts revenue, operating - per Schedule A $566,539 - Federal grants and contracts revenue, nonoperating-per Schedule C - $2,416,861 - Federal Direct Student Loans - $379,938 - Total federal revenues per Schedule of Expenditures of Federal Awards - $3,363,338 NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES USED IN PREPARING THE SCHEDULE - The expenditures included in the schedule are reported for the College's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds which have been expended by the College for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the basic financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. The College has followed all applicable guidelines issued by various entities in the preparation of the schedule. The College elected not to use the 10% de minimis indirect cost rate. The College did not provide pass-through funds to subrecipients for the year ended August 31, 2024. NOTE 3 - NONCASH AWARDS - There were no federal noncash awards in fiscal year 2024 other than Federal Direct Student Loans discussed in Note 1 above. De Minimis Rate Used: N Rate Explanation: N/A The expenditures included in the schedule are reported for the College's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds which have been expended by the College for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the basic financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. The College has followed all applicable guidelines issued by various entities in the preparation of the schedule. The College elected not to use the 10% de minimis indirect cost rate. The College did not provide pass-through funds to subrecipients for the year ended August 31, 2024.
Title: NOTE 3 - NONCASH AWARDS Accounting Policies: NOTE 1 - FEDERAL ASSISTANCE RECONCILIATION-Federal grants and contracts revenue, operating - per Schedule A $566,539 - Federal grants and contracts revenue, nonoperating-per Schedule C - $2,416,861 - Federal Direct Student Loans - $379,938 - Total federal revenues per Schedule of Expenditures of Federal Awards - $3,363,338 NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES USED IN PREPARING THE SCHEDULE - The expenditures included in the schedule are reported for the College's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds which have been expended by the College for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the basic financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. The College has followed all applicable guidelines issued by various entities in the preparation of the schedule. The College elected not to use the 10% de minimis indirect cost rate. The College did not provide pass-through funds to subrecipients for the year ended August 31, 2024. NOTE 3 - NONCASH AWARDS - There were no federal noncash awards in fiscal year 2024 other than Federal Direct Student Loans discussed in Note 1 above. De Minimis Rate Used: N Rate Explanation: N/A There were no federal noncash awards in fiscal year 2024 other than Federal Direct Student Loans discussed in Note 1 above.

Finding Details

Finding 2024-003
Program: Student Financial Assistance Programs ALN 84.063 and 84.268 Program Requirement: Special Tests Criteria: Per OMB No. 1845-0035, the Institution is required to report enrollment information under the Pell grant and Direct loan programs via the NSLDS and certify enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NDLDS Professional Access website. Condition: The reports concerning enrollment data have not been submitted in 2024. Context: The College was unable to provide enrollment data submissions. Cause:The College’s software was not working correctly to allow reporting to the NSLDS. Effect: Students loan repayment of principle and interest would not be made timely. Questioned Costs: N/A Repeat Finding: Yes Recommendation: The College needs to follow the requirements concerning the Enrollment Reporting for the as listed in the compliance supplement and correct reporting to the NSLDS. Views of Responsible Officials: The College agrees with the recommendation to follow the Reporting requirements for Enrollment Reporting.
Finding 2024-003
Program: Student Financial Assistance Programs ALN 84.063 and 84.268 Program Requirement: Special Tests Criteria: Per OMB No. 1845-0035, the Institution is required to report enrollment information under the Pell grant and Direct loan programs via the NSLDS and certify enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NDLDS Professional Access website. Condition: The reports concerning enrollment data have not been submitted in 2024. Context: The College was unable to provide enrollment data submissions. Cause:The College’s software was not working correctly to allow reporting to the NSLDS. Effect: Students loan repayment of principle and interest would not be made timely. Questioned Costs: N/A Repeat Finding: Yes Recommendation: The College needs to follow the requirements concerning the Enrollment Reporting for the as listed in the compliance supplement and correct reporting to the NSLDS. Views of Responsible Officials: The College agrees with the recommendation to follow the Reporting requirements for Enrollment Reporting.
Finding 2024-003
Program: Student Financial Assistance Programs ALN 84.063 and 84.268 Program Requirement: Special Tests Criteria: Per OMB No. 1845-0035, the Institution is required to report enrollment information under the Pell grant and Direct loan programs via the NSLDS and certify enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NDLDS Professional Access website. Condition: The reports concerning enrollment data have not been submitted in 2024. Context: The College was unable to provide enrollment data submissions. Cause:The College’s software was not working correctly to allow reporting to the NSLDS. Effect: Students loan repayment of principle and interest would not be made timely. Questioned Costs: N/A Repeat Finding: Yes Recommendation: The College needs to follow the requirements concerning the Enrollment Reporting for the as listed in the compliance supplement and correct reporting to the NSLDS. Views of Responsible Officials: The College agrees with the recommendation to follow the Reporting requirements for Enrollment Reporting.
Finding 2024-003
Program: Student Financial Assistance Programs ALN 84.063 and 84.268 Program Requirement: Special Tests Criteria: Per OMB No. 1845-0035, the Institution is required to report enrollment information under the Pell grant and Direct loan programs via the NSLDS and certify enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NDLDS Professional Access website. Condition: The reports concerning enrollment data have not been submitted in 2024. Context: The College was unable to provide enrollment data submissions. Cause:The College’s software was not working correctly to allow reporting to the NSLDS. Effect: Students loan repayment of principle and interest would not be made timely. Questioned Costs: N/A Repeat Finding: Yes Recommendation: The College needs to follow the requirements concerning the Enrollment Reporting for the as listed in the compliance supplement and correct reporting to the NSLDS. Views of Responsible Officials: The College agrees with the recommendation to follow the Reporting requirements for Enrollment Reporting.