FAC Explorer

Audit 331030

FY End
2024-06-30
Total Expended
$14.95M
Findings
8
Programs
10
Organization: Mid-State Technical College (WI)
Year: 2024 Accepted: 2024-12-05
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513090 2024-001 - - N
513091 2024-001 - - N
513092 2024-001 - - N
513093 2024-001 - - N
1089532 2024-001 - - N
1089533 2024-001 - - N
1089534 2024-001 - - N
1089535 2024-001 - - N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.04M Yes 0
84.063 Federal Pell Grant Program $3.53M Yes 1
84.268 Federal Direct Student Loans $2.20M Yes 1
84.048 Career and Technical Education -- Basic Grants to States $427,832 - 0
17.285 Apprenticeship USA Grants $237,969 - 0
84.002 Adult Education - Basic Grants to States $206,557 - 0
84.007 Federal Supplemental Educational Opportunity Grants $83,800 Yes 1
84.033 Federal Work-Study Program $73,755 Yes 1
15.114 Indian Education_higher Education Grant Program $13,040 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $3,700 - 0

Contacts

Name Title Type
CY2MKKCZGAE5 Greg Bruckbauer Auditee
7154225593 Brian Anderson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the College’s fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State of Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state programs that exceed recorded expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedules of Expenditures of Federal and State Awards include the federal grant and state grant activity of Mid-State Technical College District (the “College”) and are presented on the accrual basis of accounting. The information in these schedules 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) and the State of Wisconsin State Single Audit Guidelines issued by the Wisconsin Department of Administration.The Schedules of Expenditures of Federal and State Awards include all federal and state awards of the College. Because the schedules present 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.
Title: Oversight and Cognizant Agencies Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the College’s fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State of Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state programs that exceed recorded expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The College's federal oversight agency for audit is the U.S. Department of Education. The College's state cognizant agency is the Wisconsin Technical College System. Grant monies received and disbursed by the College are for specific purposes and are subject to review and audit by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, the College does not believe that such disallowances, if any, would have a material effect on the financial position of the College. Management was not aware of any material questioned or disallowed costs as a result of grant audits in process or completed.

Finding Details

Finding 2024-001
Federal Program Information: Funding agency: US Department of Education Title: Student Financial Assistance Cluster AL Number: 84.007, 84.033, 84.063, 84.268 Award year: 2024 Criteria - The status in the National Student Loan Data System (NSLDS) must accurately reflect the student's status as the institution. Condition - The examination disclosed 10 students, out of 40 student files who had an enrollment status change tested, in which their enrollment status was inaccurately reported. Student A – The student was reported as Withdrawn, but according to the school records the student is less than half time. Student B - According to the school's records the student was full time but was reported as half time. Student C – According to the school records the student was three quarter time during the audit period but was reported as "Z=No Record Found". Student D – The student is showing as withdrawn effective 1/22/24 but did not withdraw until 4/18/24. Student E – The student was reported as less than half time effective 1/22/24 but was three quarter time at that time. The student dropped to less than half time on 3/28/24 but the effective date 3/28/24 of the updated status was not reported. Student F – The student was reported as less than half time but should have been reported as half time. Student G – The student shows as withdrawn effective 1/22/24 but did not withdraw until 3/4/24. Student H – The student is showing as half time effective 1/22/24 but should have been reported as three quarter time at the time of the effective date and then later withdrew on 4/12/24, the withdrawn status was not reported. Student I – The student was half time during the audit period but was reported as "Z=No Record Found". Student J – The student is showing as half time effective 1/22/24 but the student should have been reported as full time at the time of the effective date then later should have been reported as three quarter time on 4/15/24. The three quarter time status was not reported. Questioned Costs: $0 Effect - The inaccurate status may effect the student’s future Title IV funding. Cause - An oversight was made by the institution. Repeat: No Recommendation - The institution should implement better oversight to see that student statuses are accurately reflected in NSLDS. Management's Response - Management acknowledges the finding and has prepared a corrective action plan.
Finding 2024-001
Federal Program Information: Funding agency: US Department of Education Title: Student Financial Assistance Cluster AL Number: 84.007, 84.033, 84.063, 84.268 Award year: 2024 Criteria - The status in the National Student Loan Data System (NSLDS) must accurately reflect the student's status as the institution. Condition - The examination disclosed 10 students, out of 40 student files who had an enrollment status change tested, in which their enrollment status was inaccurately reported. Student A – The student was reported as Withdrawn, but according to the school records the student is less than half time. Student B - According to the school's records the student was full time but was reported as half time. Student C – According to the school records the student was three quarter time during the audit period but was reported as "Z=No Record Found". Student D – The student is showing as withdrawn effective 1/22/24 but did not withdraw until 4/18/24. Student E – The student was reported as less than half time effective 1/22/24 but was three quarter time at that time. The student dropped to less than half time on 3/28/24 but the effective date 3/28/24 of the updated status was not reported. Student F – The student was reported as less than half time but should have been reported as half time. Student G – The student shows as withdrawn effective 1/22/24 but did not withdraw until 3/4/24. Student H – The student is showing as half time effective 1/22/24 but should have been reported as three quarter time at the time of the effective date and then later withdrew on 4/12/24, the withdrawn status was not reported. Student I – The student was half time during the audit period but was reported as "Z=No Record Found". Student J – The student is showing as half time effective 1/22/24 but the student should have been reported as full time at the time of the effective date then later should have been reported as three quarter time on 4/15/24. The three quarter time status was not reported. Questioned Costs: $0 Effect - The inaccurate status may effect the student’s future Title IV funding. Cause - An oversight was made by the institution. Repeat: No Recommendation - The institution should implement better oversight to see that student statuses are accurately reflected in NSLDS. Management's Response - Management acknowledges the finding and has prepared a corrective action plan.
Finding 2024-001
Federal Program Information: Funding agency: US Department of Education Title: Student Financial Assistance Cluster AL Number: 84.007, 84.033, 84.063, 84.268 Award year: 2024 Criteria - The status in the National Student Loan Data System (NSLDS) must accurately reflect the student's status as the institution. Condition - The examination disclosed 10 students, out of 40 student files who had an enrollment status change tested, in which their enrollment status was inaccurately reported. Student A – The student was reported as Withdrawn, but according to the school records the student is less than half time. Student B - According to the school's records the student was full time but was reported as half time. Student C – According to the school records the student was three quarter time during the audit period but was reported as "Z=No Record Found". Student D – The student is showing as withdrawn effective 1/22/24 but did not withdraw until 4/18/24. Student E – The student was reported as less than half time effective 1/22/24 but was three quarter time at that time. The student dropped to less than half time on 3/28/24 but the effective date 3/28/24 of the updated status was not reported. Student F – The student was reported as less than half time but should have been reported as half time. Student G – The student shows as withdrawn effective 1/22/24 but did not withdraw until 3/4/24. Student H – The student is showing as half time effective 1/22/24 but should have been reported as three quarter time at the time of the effective date and then later withdrew on 4/12/24, the withdrawn status was not reported. Student I – The student was half time during the audit period but was reported as "Z=No Record Found". Student J – The student is showing as half time effective 1/22/24 but the student should have been reported as full time at the time of the effective date then later should have been reported as three quarter time on 4/15/24. The three quarter time status was not reported. Questioned Costs: $0 Effect - The inaccurate status may effect the student’s future Title IV funding. Cause - An oversight was made by the institution. Repeat: No Recommendation - The institution should implement better oversight to see that student statuses are accurately reflected in NSLDS. Management's Response - Management acknowledges the finding and has prepared a corrective action plan.
Finding 2024-001
Federal Program Information: Funding agency: US Department of Education Title: Student Financial Assistance Cluster AL Number: 84.007, 84.033, 84.063, 84.268 Award year: 2024 Criteria - The status in the National Student Loan Data System (NSLDS) must accurately reflect the student's status as the institution. Condition - The examination disclosed 10 students, out of 40 student files who had an enrollment status change tested, in which their enrollment status was inaccurately reported. Student A – The student was reported as Withdrawn, but according to the school records the student is less than half time. Student B - According to the school's records the student was full time but was reported as half time. Student C – According to the school records the student was three quarter time during the audit period but was reported as "Z=No Record Found". Student D – The student is showing as withdrawn effective 1/22/24 but did not withdraw until 4/18/24. Student E – The student was reported as less than half time effective 1/22/24 but was three quarter time at that time. The student dropped to less than half time on 3/28/24 but the effective date 3/28/24 of the updated status was not reported. Student F – The student was reported as less than half time but should have been reported as half time. Student G – The student shows as withdrawn effective 1/22/24 but did not withdraw until 3/4/24. Student H – The student is showing as half time effective 1/22/24 but should have been reported as three quarter time at the time of the effective date and then later withdrew on 4/12/24, the withdrawn status was not reported. Student I – The student was half time during the audit period but was reported as "Z=No Record Found". Student J – The student is showing as half time effective 1/22/24 but the student should have been reported as full time at the time of the effective date then later should have been reported as three quarter time on 4/15/24. The three quarter time status was not reported. Questioned Costs: $0 Effect - The inaccurate status may effect the student’s future Title IV funding. Cause - An oversight was made by the institution. Repeat: No Recommendation - The institution should implement better oversight to see that student statuses are accurately reflected in NSLDS. Management's Response - Management acknowledges the finding and has prepared a corrective action plan.
Finding 2024-001
Federal Program Information: Funding agency: US Department of Education Title: Student Financial Assistance Cluster AL Number: 84.007, 84.033, 84.063, 84.268 Award year: 2024 Criteria - The status in the National Student Loan Data System (NSLDS) must accurately reflect the student's status as the institution. Condition - The examination disclosed 10 students, out of 40 student files who had an enrollment status change tested, in which their enrollment status was inaccurately reported. Student A – The student was reported as Withdrawn, but according to the school records the student is less than half time. Student B - According to the school's records the student was full time but was reported as half time. Student C – According to the school records the student was three quarter time during the audit period but was reported as "Z=No Record Found". Student D – The student is showing as withdrawn effective 1/22/24 but did not withdraw until 4/18/24. Student E – The student was reported as less than half time effective 1/22/24 but was three quarter time at that time. The student dropped to less than half time on 3/28/24 but the effective date 3/28/24 of the updated status was not reported. Student F – The student was reported as less than half time but should have been reported as half time. Student G – The student shows as withdrawn effective 1/22/24 but did not withdraw until 3/4/24. Student H – The student is showing as half time effective 1/22/24 but should have been reported as three quarter time at the time of the effective date and then later withdrew on 4/12/24, the withdrawn status was not reported. Student I – The student was half time during the audit period but was reported as "Z=No Record Found". Student J – The student is showing as half time effective 1/22/24 but the student should have been reported as full time at the time of the effective date then later should have been reported as three quarter time on 4/15/24. The three quarter time status was not reported. Questioned Costs: $0 Effect - The inaccurate status may effect the student’s future Title IV funding. Cause - An oversight was made by the institution. Repeat: No Recommendation - The institution should implement better oversight to see that student statuses are accurately reflected in NSLDS. Management's Response - Management acknowledges the finding and has prepared a corrective action plan.
Finding 2024-001
Federal Program Information: Funding agency: US Department of Education Title: Student Financial Assistance Cluster AL Number: 84.007, 84.033, 84.063, 84.268 Award year: 2024 Criteria - The status in the National Student Loan Data System (NSLDS) must accurately reflect the student's status as the institution. Condition - The examination disclosed 10 students, out of 40 student files who had an enrollment status change tested, in which their enrollment status was inaccurately reported. Student A – The student was reported as Withdrawn, but according to the school records the student is less than half time. Student B - According to the school's records the student was full time but was reported as half time. Student C – According to the school records the student was three quarter time during the audit period but was reported as "Z=No Record Found". Student D – The student is showing as withdrawn effective 1/22/24 but did not withdraw until 4/18/24. Student E – The student was reported as less than half time effective 1/22/24 but was three quarter time at that time. The student dropped to less than half time on 3/28/24 but the effective date 3/28/24 of the updated status was not reported. Student F – The student was reported as less than half time but should have been reported as half time. Student G – The student shows as withdrawn effective 1/22/24 but did not withdraw until 3/4/24. Student H – The student is showing as half time effective 1/22/24 but should have been reported as three quarter time at the time of the effective date and then later withdrew on 4/12/24, the withdrawn status was not reported. Student I – The student was half time during the audit period but was reported as "Z=No Record Found". Student J – The student is showing as half time effective 1/22/24 but the student should have been reported as full time at the time of the effective date then later should have been reported as three quarter time on 4/15/24. The three quarter time status was not reported. Questioned Costs: $0 Effect - The inaccurate status may effect the student’s future Title IV funding. Cause - An oversight was made by the institution. Repeat: No Recommendation - The institution should implement better oversight to see that student statuses are accurately reflected in NSLDS. Management's Response - Management acknowledges the finding and has prepared a corrective action plan.
Finding 2024-001
Federal Program Information: Funding agency: US Department of Education Title: Student Financial Assistance Cluster AL Number: 84.007, 84.033, 84.063, 84.268 Award year: 2024 Criteria - The status in the National Student Loan Data System (NSLDS) must accurately reflect the student's status as the institution. Condition - The examination disclosed 10 students, out of 40 student files who had an enrollment status change tested, in which their enrollment status was inaccurately reported. Student A – The student was reported as Withdrawn, but according to the school records the student is less than half time. Student B - According to the school's records the student was full time but was reported as half time. Student C – According to the school records the student was three quarter time during the audit period but was reported as "Z=No Record Found". Student D – The student is showing as withdrawn effective 1/22/24 but did not withdraw until 4/18/24. Student E – The student was reported as less than half time effective 1/22/24 but was three quarter time at that time. The student dropped to less than half time on 3/28/24 but the effective date 3/28/24 of the updated status was not reported. Student F – The student was reported as less than half time but should have been reported as half time. Student G – The student shows as withdrawn effective 1/22/24 but did not withdraw until 3/4/24. Student H – The student is showing as half time effective 1/22/24 but should have been reported as three quarter time at the time of the effective date and then later withdrew on 4/12/24, the withdrawn status was not reported. Student I – The student was half time during the audit period but was reported as "Z=No Record Found". Student J – The student is showing as half time effective 1/22/24 but the student should have been reported as full time at the time of the effective date then later should have been reported as three quarter time on 4/15/24. The three quarter time status was not reported. Questioned Costs: $0 Effect - The inaccurate status may effect the student’s future Title IV funding. Cause - An oversight was made by the institution. Repeat: No Recommendation - The institution should implement better oversight to see that student statuses are accurately reflected in NSLDS. Management's Response - Management acknowledges the finding and has prepared a corrective action plan.
Finding 2024-001
Federal Program Information: Funding agency: US Department of Education Title: Student Financial Assistance Cluster AL Number: 84.007, 84.033, 84.063, 84.268 Award year: 2024 Criteria - The status in the National Student Loan Data System (NSLDS) must accurately reflect the student's status as the institution. Condition - The examination disclosed 10 students, out of 40 student files who had an enrollment status change tested, in which their enrollment status was inaccurately reported. Student A – The student was reported as Withdrawn, but according to the school records the student is less than half time. Student B - According to the school's records the student was full time but was reported as half time. Student C – According to the school records the student was three quarter time during the audit period but was reported as "Z=No Record Found". Student D – The student is showing as withdrawn effective 1/22/24 but did not withdraw until 4/18/24. Student E – The student was reported as less than half time effective 1/22/24 but was three quarter time at that time. The student dropped to less than half time on 3/28/24 but the effective date 3/28/24 of the updated status was not reported. Student F – The student was reported as less than half time but should have been reported as half time. Student G – The student shows as withdrawn effective 1/22/24 but did not withdraw until 3/4/24. Student H – The student is showing as half time effective 1/22/24 but should have been reported as three quarter time at the time of the effective date and then later withdrew on 4/12/24, the withdrawn status was not reported. Student I – The student was half time during the audit period but was reported as "Z=No Record Found". Student J – The student is showing as half time effective 1/22/24 but the student should have been reported as full time at the time of the effective date then later should have been reported as three quarter time on 4/15/24. The three quarter time status was not reported. Questioned Costs: $0 Effect - The inaccurate status may effect the student’s future Title IV funding. Cause - An oversight was made by the institution. Repeat: No Recommendation - The institution should implement better oversight to see that student statuses are accurately reflected in NSLDS. Management's Response - Management acknowledges the finding and has prepared a corrective action plan.