FAC Explorer

Audit 331335

FY End
2024-06-30
Total Expended
$25.69M
Findings
8
Programs
20
Organization: Moraine Valley Community College District Number 524 (IL)
Year: 2024 Accepted: 2024-12-06
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513461 2024-001 Significant Deficiency Yes N
513462 2024-001 Significant Deficiency Yes N
513463 2024-001 Significant Deficiency Yes N
513464 2024-001 Significant Deficiency Yes N
1089903 2024-001 Significant Deficiency Yes N
1089904 2024-001 Significant Deficiency Yes N
1089905 2024-001 Significant Deficiency Yes N
1089906 2024-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $17.01M Yes 1
84.268 Federal Direct Student Loans $2.04M Yes 1
84.048 Career and Technical Education -- Basic Grants to States $713,676 - 0
84.002 Adult Education - Basic Grants to States $690,763 - 0
93.575 Child Care and Development Block Grant $528,876 - 0
84.047 Trio Upward Bound $454,145 - 0
84.007 Federal Supplemental Educational Opportunity Grants $339,112 Yes 1
17.259 Wioa Youth Activities $316,421 Yes 0
84.044 Trio Talent Search $314,701 - 0
84.042 Trio Student Support Services $289,963 - 0
47.076 Stem Education (formerly Education and Human Resources) $230,491 - 0
84.033 Federal Work-Study Program $196,240 Yes 1
12.905 Cybersecurity Core Curriculum $183,870 - 0
64.028 Post-9/11 Veterans Educational Assistance $168,904 - 0
84.116 Fund for the Improvement of Postsecondary Education $40,668 - 0
17.258 Wioa Adult Program $30,895 Yes 0
17.278 Wioa Dislocated Worker Formula Grants $30,017 Yes 0
93.667 Social Services Block Grant $26,250 - 0
64.116 Veteran Readiness and Employment $20,551 - 0
12.902 Information Security Grants $9,348 - 0

Contacts

Name Title Type
V68VE574B1K7 Stephanie Meuris Auditee
7089744300 Kelly Kirkman Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on 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. 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. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Moraine Valley Community College – Community College District Number 524 (the College) under programs of the federal government for the year ended June 30, 2024. The information in this 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 (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.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on 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. 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. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on 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. 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.
Title: Note 3. Indirect Cost Rate Accounting Policies: Expenditures reported on 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. 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. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The College has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 4. Federal Direct Student Loan Program Accounting Policies: Expenditures reported on 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. 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. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. During the fiscal year ended June 30, 2024, the College issued new loans to students under the Federal Direct Student Loan Program (FDLP) Assistance Listing Number 84.268. The loan program includes subsidized and unsubsidized Stafford Loans and Parent PLUS loans for undergraduate students. The value of loans issued for the FDLP is based on disbursed amounts. The loan amounts issued during the year are disclosed on the Schedule. The College is responsible only for the performance of certain administrative duties with respect to the federally guaranteed student loan programs and, accordingly, balances and transactions relating to these loan programs are not included in the College’s basic financial statements. Therefore, it is not practicable to determine the balance of loans outstanding to students and former students of the College at June 30, 2024.

Finding Details

Finding 2024-001
Finding 2024-001 – Return of Title IV Funds – Enrollment Reporting Repeat Finding: Yes Federal Program Title – U.S. Department of Education Student Financial Assistance Cluster Federal Pell Grant Program: 84.063 Federal Direct Student Loans: 84.268 Federal Work Study Program: 84.033 Federal Supplemental Educational Opportunity Grants 84.007 Federal Award Year 2023-2024 Award Numbers: P063P232988, P268K242988, P033A231227, P007A231227 Condition For three out of sixty students tested (5%) who had enrollment changes at the College, the students’ status effective dates at the campus level and program level were not reported to the National Student Loan Data System (NSLDS) accurately. Criteria CFR section 685.309 and 690.83(b)(2) requires the College to notify the NSLDS within 30 days of a change in student status or include the change in status in a response to an enrollment reporting roster within 60 days of the student’s date of determination of withdrawal. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that enrollment status changes are reported timely. Questioned Costs There were no questioned costs related to testing of enrollment reporting. Cause The College reported the three students to the NSLDS within the 60 day requirement; however, the College used the last day of the term as the effective date instead of the last day of attendance. Prevalence Infrequent. Three out of sixty students selected for testing. Effect Failure to report status changes accurately is noncompliance with Federal regulation and could result in loss of future funding.   Recommendation We recommend the College implement review procedures to ensure that the proper effective date is being reported to the NSLDS when a student withdraws or has an enrollment status change. A system of review procedures and/or controls will ensure the College is reporting status changes accurately. Views of responsible officials We agree with this finding. See corrective action plan.
Finding 2024-001
Finding 2024-001 – Return of Title IV Funds – Enrollment Reporting Repeat Finding: Yes Federal Program Title – U.S. Department of Education Student Financial Assistance Cluster Federal Pell Grant Program: 84.063 Federal Direct Student Loans: 84.268 Federal Work Study Program: 84.033 Federal Supplemental Educational Opportunity Grants 84.007 Federal Award Year 2023-2024 Award Numbers: P063P232988, P268K242988, P033A231227, P007A231227 Condition For three out of sixty students tested (5%) who had enrollment changes at the College, the students’ status effective dates at the campus level and program level were not reported to the National Student Loan Data System (NSLDS) accurately. Criteria CFR section 685.309 and 690.83(b)(2) requires the College to notify the NSLDS within 30 days of a change in student status or include the change in status in a response to an enrollment reporting roster within 60 days of the student’s date of determination of withdrawal. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that enrollment status changes are reported timely. Questioned Costs There were no questioned costs related to testing of enrollment reporting. Cause The College reported the three students to the NSLDS within the 60 day requirement; however, the College used the last day of the term as the effective date instead of the last day of attendance. Prevalence Infrequent. Three out of sixty students selected for testing. Effect Failure to report status changes accurately is noncompliance with Federal regulation and could result in loss of future funding.   Recommendation We recommend the College implement review procedures to ensure that the proper effective date is being reported to the NSLDS when a student withdraws or has an enrollment status change. A system of review procedures and/or controls will ensure the College is reporting status changes accurately. Views of responsible officials We agree with this finding. See corrective action plan.
Finding 2024-001
Finding 2024-001 – Return of Title IV Funds – Enrollment Reporting Repeat Finding: Yes Federal Program Title – U.S. Department of Education Student Financial Assistance Cluster Federal Pell Grant Program: 84.063 Federal Direct Student Loans: 84.268 Federal Work Study Program: 84.033 Federal Supplemental Educational Opportunity Grants 84.007 Federal Award Year 2023-2024 Award Numbers: P063P232988, P268K242988, P033A231227, P007A231227 Condition For three out of sixty students tested (5%) who had enrollment changes at the College, the students’ status effective dates at the campus level and program level were not reported to the National Student Loan Data System (NSLDS) accurately. Criteria CFR section 685.309 and 690.83(b)(2) requires the College to notify the NSLDS within 30 days of a change in student status or include the change in status in a response to an enrollment reporting roster within 60 days of the student’s date of determination of withdrawal. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that enrollment status changes are reported timely. Questioned Costs There were no questioned costs related to testing of enrollment reporting. Cause The College reported the three students to the NSLDS within the 60 day requirement; however, the College used the last day of the term as the effective date instead of the last day of attendance. Prevalence Infrequent. Three out of sixty students selected for testing. Effect Failure to report status changes accurately is noncompliance with Federal regulation and could result in loss of future funding.   Recommendation We recommend the College implement review procedures to ensure that the proper effective date is being reported to the NSLDS when a student withdraws or has an enrollment status change. A system of review procedures and/or controls will ensure the College is reporting status changes accurately. Views of responsible officials We agree with this finding. See corrective action plan.
Finding 2024-001
Finding 2024-001 – Return of Title IV Funds – Enrollment Reporting Repeat Finding: Yes Federal Program Title – U.S. Department of Education Student Financial Assistance Cluster Federal Pell Grant Program: 84.063 Federal Direct Student Loans: 84.268 Federal Work Study Program: 84.033 Federal Supplemental Educational Opportunity Grants 84.007 Federal Award Year 2023-2024 Award Numbers: P063P232988, P268K242988, P033A231227, P007A231227 Condition For three out of sixty students tested (5%) who had enrollment changes at the College, the students’ status effective dates at the campus level and program level were not reported to the National Student Loan Data System (NSLDS) accurately. Criteria CFR section 685.309 and 690.83(b)(2) requires the College to notify the NSLDS within 30 days of a change in student status or include the change in status in a response to an enrollment reporting roster within 60 days of the student’s date of determination of withdrawal. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that enrollment status changes are reported timely. Questioned Costs There were no questioned costs related to testing of enrollment reporting. Cause The College reported the three students to the NSLDS within the 60 day requirement; however, the College used the last day of the term as the effective date instead of the last day of attendance. Prevalence Infrequent. Three out of sixty students selected for testing. Effect Failure to report status changes accurately is noncompliance with Federal regulation and could result in loss of future funding.   Recommendation We recommend the College implement review procedures to ensure that the proper effective date is being reported to the NSLDS when a student withdraws or has an enrollment status change. A system of review procedures and/or controls will ensure the College is reporting status changes accurately. Views of responsible officials We agree with this finding. See corrective action plan.
Finding 2024-001
Finding 2024-001 – Return of Title IV Funds – Enrollment Reporting Repeat Finding: Yes Federal Program Title – U.S. Department of Education Student Financial Assistance Cluster Federal Pell Grant Program: 84.063 Federal Direct Student Loans: 84.268 Federal Work Study Program: 84.033 Federal Supplemental Educational Opportunity Grants 84.007 Federal Award Year 2023-2024 Award Numbers: P063P232988, P268K242988, P033A231227, P007A231227 Condition For three out of sixty students tested (5%) who had enrollment changes at the College, the students’ status effective dates at the campus level and program level were not reported to the National Student Loan Data System (NSLDS) accurately. Criteria CFR section 685.309 and 690.83(b)(2) requires the College to notify the NSLDS within 30 days of a change in student status or include the change in status in a response to an enrollment reporting roster within 60 days of the student’s date of determination of withdrawal. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that enrollment status changes are reported timely. Questioned Costs There were no questioned costs related to testing of enrollment reporting. Cause The College reported the three students to the NSLDS within the 60 day requirement; however, the College used the last day of the term as the effective date instead of the last day of attendance. Prevalence Infrequent. Three out of sixty students selected for testing. Effect Failure to report status changes accurately is noncompliance with Federal regulation and could result in loss of future funding.   Recommendation We recommend the College implement review procedures to ensure that the proper effective date is being reported to the NSLDS when a student withdraws or has an enrollment status change. A system of review procedures and/or controls will ensure the College is reporting status changes accurately. Views of responsible officials We agree with this finding. See corrective action plan.
Finding 2024-001
Finding 2024-001 – Return of Title IV Funds – Enrollment Reporting Repeat Finding: Yes Federal Program Title – U.S. Department of Education Student Financial Assistance Cluster Federal Pell Grant Program: 84.063 Federal Direct Student Loans: 84.268 Federal Work Study Program: 84.033 Federal Supplemental Educational Opportunity Grants 84.007 Federal Award Year 2023-2024 Award Numbers: P063P232988, P268K242988, P033A231227, P007A231227 Condition For three out of sixty students tested (5%) who had enrollment changes at the College, the students’ status effective dates at the campus level and program level were not reported to the National Student Loan Data System (NSLDS) accurately. Criteria CFR section 685.309 and 690.83(b)(2) requires the College to notify the NSLDS within 30 days of a change in student status or include the change in status in a response to an enrollment reporting roster within 60 days of the student’s date of determination of withdrawal. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that enrollment status changes are reported timely. Questioned Costs There were no questioned costs related to testing of enrollment reporting. Cause The College reported the three students to the NSLDS within the 60 day requirement; however, the College used the last day of the term as the effective date instead of the last day of attendance. Prevalence Infrequent. Three out of sixty students selected for testing. Effect Failure to report status changes accurately is noncompliance with Federal regulation and could result in loss of future funding.   Recommendation We recommend the College implement review procedures to ensure that the proper effective date is being reported to the NSLDS when a student withdraws or has an enrollment status change. A system of review procedures and/or controls will ensure the College is reporting status changes accurately. Views of responsible officials We agree with this finding. See corrective action plan.
Finding 2024-001
Finding 2024-001 – Return of Title IV Funds – Enrollment Reporting Repeat Finding: Yes Federal Program Title – U.S. Department of Education Student Financial Assistance Cluster Federal Pell Grant Program: 84.063 Federal Direct Student Loans: 84.268 Federal Work Study Program: 84.033 Federal Supplemental Educational Opportunity Grants 84.007 Federal Award Year 2023-2024 Award Numbers: P063P232988, P268K242988, P033A231227, P007A231227 Condition For three out of sixty students tested (5%) who had enrollment changes at the College, the students’ status effective dates at the campus level and program level were not reported to the National Student Loan Data System (NSLDS) accurately. Criteria CFR section 685.309 and 690.83(b)(2) requires the College to notify the NSLDS within 30 days of a change in student status or include the change in status in a response to an enrollment reporting roster within 60 days of the student’s date of determination of withdrawal. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that enrollment status changes are reported timely. Questioned Costs There were no questioned costs related to testing of enrollment reporting. Cause The College reported the three students to the NSLDS within the 60 day requirement; however, the College used the last day of the term as the effective date instead of the last day of attendance. Prevalence Infrequent. Three out of sixty students selected for testing. Effect Failure to report status changes accurately is noncompliance with Federal regulation and could result in loss of future funding.   Recommendation We recommend the College implement review procedures to ensure that the proper effective date is being reported to the NSLDS when a student withdraws or has an enrollment status change. A system of review procedures and/or controls will ensure the College is reporting status changes accurately. Views of responsible officials We agree with this finding. See corrective action plan.
Finding 2024-001
Finding 2024-001 – Return of Title IV Funds – Enrollment Reporting Repeat Finding: Yes Federal Program Title – U.S. Department of Education Student Financial Assistance Cluster Federal Pell Grant Program: 84.063 Federal Direct Student Loans: 84.268 Federal Work Study Program: 84.033 Federal Supplemental Educational Opportunity Grants 84.007 Federal Award Year 2023-2024 Award Numbers: P063P232988, P268K242988, P033A231227, P007A231227 Condition For three out of sixty students tested (5%) who had enrollment changes at the College, the students’ status effective dates at the campus level and program level were not reported to the National Student Loan Data System (NSLDS) accurately. Criteria CFR section 685.309 and 690.83(b)(2) requires the College to notify the NSLDS within 30 days of a change in student status or include the change in status in a response to an enrollment reporting roster within 60 days of the student’s date of determination of withdrawal. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that enrollment status changes are reported timely. Questioned Costs There were no questioned costs related to testing of enrollment reporting. Cause The College reported the three students to the NSLDS within the 60 day requirement; however, the College used the last day of the term as the effective date instead of the last day of attendance. Prevalence Infrequent. Three out of sixty students selected for testing. Effect Failure to report status changes accurately is noncompliance with Federal regulation and could result in loss of future funding.   Recommendation We recommend the College implement review procedures to ensure that the proper effective date is being reported to the NSLDS when a student withdraws or has an enrollment status change. A system of review procedures and/or controls will ensure the College is reporting status changes accurately. Views of responsible officials We agree with this finding. See corrective action plan.