FAC Explorer

Audit 332517

FY End
2024-06-30
Total Expended
$3.67M
Findings
2
Programs
14
Organization: Shawnee Community College District #531 (IL)
Year: 2024 Accepted: 2024-12-13
Auditor: Mh CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514271 2024-001 Significant Deficiency - I
1090713 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $2.20M Yes 1
84.042 Trio Student Support Services $357,640 - 0
84.044 Trio Talent Search $270,210 - 0
84.048 Career and Technical Education -- Basic Grants to States $227,075 - 0
10.874 Delta Health Care Services Grant Program $141,081 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $120,962 - 0
84.116 Fund for the Improvement of Postsecondary Education $98,245 - 0
17.261 Workforce Data Quality Initiative (wdqi) $97,697 - 0
84.002 Adult Education - Basic Grants to States $91,286 - 0
93.859 Biomedical Research and Research Training $29,378 - 0
84.033 Federal Work-Study Program $16,547 Yes 0
59.037 Small Business Development Centers $10,662 - 0
84.007 Federal Supplemental Educational Opportunity Grants $8,145 Yes 0
93.575 Child Care and Development Block Grant $157 - 0

Contacts

Name Title Type
EM97XUHCSCT3 Brandy Woods Auditee
6186343417 Wade Hoey Auditor
No contacts on file

Notes to SEFA

Title: Summary of Signficant Accounting Policies Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule 33) includes the federal grant activity of Shawnee Community College (the College) 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 Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements of the College, which are presented in conformity with accounting principles generally accepted in the United States of America. De Minimis Rate Used: N Rate Explanation: The College did not use the 10 percent de minimis indirect cost rate. The indirect allocations allowable under the TRIO Cluster was $38,423 for the year ended June 30, 2024. The accompanying Schedule of Expenditures of Federal Awards (Schedule 33) includes the federal grant activity of Shawnee Community College (the College) 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 Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements of the College, which are presented in conformity with accounting principles generally accepted in the United States of America.
Title: Basis of Accounting Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule 33) includes the federal grant activity of Shawnee Community College (the College) 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 Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements of the College, which are presented in conformity with accounting principles generally accepted in the United States of America. De Minimis Rate Used: N Rate Explanation: The College did not use the 10 percent de minimis indirect cost rate. The indirect allocations allowable under the TRIO Cluster was $38,423 for the year ended June 30, 2024. The schedule has been prepared on the accrual basis of accounting. Expenditures include all accounts payable representing liabilities for goods and services received as of June 30, 2024.
Title: Property and Equipment Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule 33) includes the federal grant activity of Shawnee Community College (the College) 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 Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements of the College, which are presented in conformity with accounting principles generally accepted in the United States of America. De Minimis Rate Used: N Rate Explanation: The College did not use the 10 percent de minimis indirect cost rate. The indirect allocations allowable under the TRIO Cluster was $38,423 for the year ended June 30, 2024. Property and equipment purchases that are presented as expenditures in the schedule may be capitalized by the College, if applicable.

Finding Details

Finding 2024-001
Criteria: Eligibility: Disbursements are made in accordance with the Payment and Disbursement Schedule, adjusted as necessary for their Lifetime Eligibility Usage (LEU) status. Condition – The internal controls established around disbursement amounts for students nearing their LEU were not effective. Cause of Condition – If a student is nearing the LEU, the amount disbursed is reduced in order to not exceed the 600 percent lifetime threshold; however, the College’s process to calculate the amount disbursed was not correct. Effect of the Condition – The calculation to reduce the amount of Pell disbursed did not factor in for current enrollment level of the student; thus, a student may end up getting more disbursed to them than they are eligible for if the current semester would not put them over the 600 percent threshold. Questioned Costs – None noted Context – Out of a population of 497 students who received student financial aid in the form of Pell grants, a sample of 40 students was selected for testing. Out of the 40 students tested, 1 student was close to the Lifetime Eligibility max; however, the amount to be disbursed was miscalculated resulting in the student receiving $611 more Pell than was appropriate. Repeat Finding - This finding does not repeat a previous finding. Auditor’s Recommendation – The College should update its procedures and related calculations to factor in the current semester enrollment status when a student is close to the LEU max in order to ensure proper disbursement amounts. View of Responsible Official – The College is updating its Pell disbursement calculation to consider current semester enrollment in order to disburse an amount that caps out the student’s LEU if the semester would not have put the student over the LEU max.
Finding 2024-001
Criteria: Eligibility: Disbursements are made in accordance with the Payment and Disbursement Schedule, adjusted as necessary for their Lifetime Eligibility Usage (LEU) status. Condition – The internal controls established around disbursement amounts for students nearing their LEU were not effective. Cause of Condition – If a student is nearing the LEU, the amount disbursed is reduced in order to not exceed the 600 percent lifetime threshold; however, the College’s process to calculate the amount disbursed was not correct. Effect of the Condition – The calculation to reduce the amount of Pell disbursed did not factor in for current enrollment level of the student; thus, a student may end up getting more disbursed to them than they are eligible for if the current semester would not put them over the 600 percent threshold. Questioned Costs – None noted Context – Out of a population of 497 students who received student financial aid in the form of Pell grants, a sample of 40 students was selected for testing. Out of the 40 students tested, 1 student was close to the Lifetime Eligibility max; however, the amount to be disbursed was miscalculated resulting in the student receiving $611 more Pell than was appropriate. Repeat Finding - This finding does not repeat a previous finding. Auditor’s Recommendation – The College should update its procedures and related calculations to factor in the current semester enrollment status when a student is close to the LEU max in order to ensure proper disbursement amounts. View of Responsible Official – The College is updating its Pell disbursement calculation to consider current semester enrollment in order to disburse an amount that caps out the student’s LEU if the semester would not have put the student over the LEU max.