Audit 332960

FY End
2024-06-30
Total Expended
$8.78M
Findings
10
Programs
16
Year: 2024 Accepted: 2024-12-17
Auditor: Sikich CPA LLC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
514615 2024-001 - - N
514616 2024-002 - - L
514617 2024-002 - - L
514618 2024-002 - - L
514619 2024-002 - - L
1091057 2024-001 - - N
1091058 2024-002 - - L
1091059 2024-002 - - L
1091060 2024-002 - - L
1091061 2024-002 - - L

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $4.08M Yes 2
93.575 Child Care and Development Block Grant $772,271 Yes 0
84.268 Federal Direct Student Loans $655,716 Yes 1
17.258 Wioa Adult Program $633,357 - 0
84.047 Trio Upward Bound $399,039 - 0
84.044 Trio Talent Search $390,893 - 0
84.042 Trio Student Support Services $328,480 - 0
17.259 Wioa Youth Activities $297,544 - 0
84.048 Career and Technical Education -- Basic Grants to States $251,235 - 0
17.278 Wioa Dislocated Worker Formula Grants $228,281 - 0
84.002 Adult Education - Basic Grants to States $160,921 - 0
84.033 Federal Work-Study Program $104,106 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $56,085 Yes 1
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $24,127 - 0
20.205 Highway Planning and Construction $23,729 - 0
17.245 Trade Adjustment Assistance $15,423 - 0

Contacts

Name Title Type
GVHDR68JR2X3 Beth Nunley Auditee
8158028130 Ray Krouse Auditor
No contacts on file

Notes to SEFA

Title: Note B - Federal Loan Program Accounting Policies: The accompanying schedule of expenditures of federal awards has been prepared in accordance with accounting principles generally accepted in the United States of America as promulgated by the Governmental Accounting Standards Board (GASB). It is a summary of the activity of the College’s federal awards program prepared on the accrual basis of accounting. Accordingly, expenditures are recognized when the liability has been incurred and revenues are recognized when the qualifying expenditure has been incurred. De Minimis Rate Used: N Rate Explanation: The College did not elect to use the 10% de minimus indirect cost rate. For the year ended June 30, 2024, the College acted as a pass-through agency for Federal Direct Stafford (subsidized and unsubsidized) to students in the amount of $655,716.
Title: Note C - Other Information Accounting Policies: The accompanying schedule of expenditures of federal awards has been prepared in accordance with accounting principles generally accepted in the United States of America as promulgated by the Governmental Accounting Standards Board (GASB). It is a summary of the activity of the College’s federal awards program prepared on the accrual basis of accounting. Accordingly, expenditures are recognized when the liability has been incurred and revenues are recognized when the qualifying expenditure has been incurred. De Minimis Rate Used: N Rate Explanation: The College did not elect to use the 10% de minimus indirect cost rate. The College did not receive any federal insurance or federal noncash assistance and did not provide any amounts to sub-recipients.

Finding Details

2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The College did not calculate or return unearned Title IV Financial Aid to the U.S. Department of Education within 45 days of when the student was determined to cease their attendance at the College. Cause: The College’s internal controls did not identify the fact that a corrected return of Title IV amount occurred for two students within the required 45 days. Recommendation: We recommend the College assign specific responsibilities to review students return of Title IV calculation to verify the correct amount is calculated and returned in a timely manner. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2024-002: Enrollment Reporting - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Criteria: According to 34 CFR 685.309 (b), schools must update enrollment data for students and report to the Secretary in a manner of prescribed format within the required timeframe of sixty days after a student has graduated, ceased attendance or enrolled less than half-time. Condition: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted two students were not reported within the required sixty days. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Effect: The College did not report two students change in enrollment within the sixty-day requirement. Cause: The College’s internal controls did not identify that two student’s enrollment submissions were past the required sixty-day requirement. Recommendation: We recommend the College continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting continues to assure compliance within the required reporting guidelines. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2024-002: Enrollment Reporting - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Criteria: According to 34 CFR 685.309 (b), schools must update enrollment data for students and report to the Secretary in a manner of prescribed format within the required timeframe of sixty days after a student has graduated, ceased attendance or enrolled less than half-time. Condition: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted two students were not reported within the required sixty days. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Effect: The College did not report two students change in enrollment within the sixty-day requirement. Cause: The College’s internal controls did not identify that two student’s enrollment submissions were past the required sixty-day requirement. Recommendation: We recommend the College continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting continues to assure compliance within the required reporting guidelines. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2024-002: Enrollment Reporting - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Criteria: According to 34 CFR 685.309 (b), schools must update enrollment data for students and report to the Secretary in a manner of prescribed format within the required timeframe of sixty days after a student has graduated, ceased attendance or enrolled less than half-time. Condition: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted two students were not reported within the required sixty days. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Effect: The College did not report two students change in enrollment within the sixty-day requirement. Cause: The College’s internal controls did not identify that two student’s enrollment submissions were past the required sixty-day requirement. Recommendation: We recommend the College continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting continues to assure compliance within the required reporting guidelines. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2024-002: Enrollment Reporting - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Criteria: According to 34 CFR 685.309 (b), schools must update enrollment data for students and report to the Secretary in a manner of prescribed format within the required timeframe of sixty days after a student has graduated, ceased attendance or enrolled less than half-time. Condition: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted two students were not reported within the required sixty days. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Effect: The College did not report two students change in enrollment within the sixty-day requirement. Cause: The College’s internal controls did not identify that two student’s enrollment submissions were past the required sixty-day requirement. Recommendation: We recommend the College continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting continues to assure compliance within the required reporting guidelines. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The College did not calculate or return unearned Title IV Financial Aid to the U.S. Department of Education within 45 days of when the student was determined to cease their attendance at the College. Cause: The College’s internal controls did not identify the fact that a corrected return of Title IV amount occurred for two students within the required 45 days. Recommendation: We recommend the College assign specific responsibilities to review students return of Title IV calculation to verify the correct amount is calculated and returned in a timely manner. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2024-002: Enrollment Reporting - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Criteria: According to 34 CFR 685.309 (b), schools must update enrollment data for students and report to the Secretary in a manner of prescribed format within the required timeframe of sixty days after a student has graduated, ceased attendance or enrolled less than half-time. Condition: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted two students were not reported within the required sixty days. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Effect: The College did not report two students change in enrollment within the sixty-day requirement. Cause: The College’s internal controls did not identify that two student’s enrollment submissions were past the required sixty-day requirement. Recommendation: We recommend the College continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting continues to assure compliance within the required reporting guidelines. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2024-002: Enrollment Reporting - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Criteria: According to 34 CFR 685.309 (b), schools must update enrollment data for students and report to the Secretary in a manner of prescribed format within the required timeframe of sixty days after a student has graduated, ceased attendance or enrolled less than half-time. Condition: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted two students were not reported within the required sixty days. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Effect: The College did not report two students change in enrollment within the sixty-day requirement. Cause: The College’s internal controls did not identify that two student’s enrollment submissions were past the required sixty-day requirement. Recommendation: We recommend the College continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting continues to assure compliance within the required reporting guidelines. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2024-002: Enrollment Reporting - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Criteria: According to 34 CFR 685.309 (b), schools must update enrollment data for students and report to the Secretary in a manner of prescribed format within the required timeframe of sixty days after a student has graduated, ceased attendance or enrolled less than half-time. Condition: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted two students were not reported within the required sixty days. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Effect: The College did not report two students change in enrollment within the sixty-day requirement. Cause: The College’s internal controls did not identify that two student’s enrollment submissions were past the required sixty-day requirement. Recommendation: We recommend the College continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting continues to assure compliance within the required reporting guidelines. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2024-002: Enrollment Reporting - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Criteria: According to 34 CFR 685.309 (b), schools must update enrollment data for students and report to the Secretary in a manner of prescribed format within the required timeframe of sixty days after a student has graduated, ceased attendance or enrolled less than half-time. Condition: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted two students were not reported within the required sixty days. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Effect: The College did not report two students change in enrollment within the sixty-day requirement. Cause: The College’s internal controls did not identify that two student’s enrollment submissions were past the required sixty-day requirement. Recommendation: We recommend the College continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting continues to assure compliance within the required reporting guidelines. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.