Audit 333007

FY End
2024-06-30
Total Expended
$6.38M
Findings
16
Programs
16
Organization: Dodge City Community College (KS)
Year: 2024 Accepted: 2024-12-17
Auditor: Loyd Group LLC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
514631 2024-002 Significant Deficiency Yes N
514632 2024-003 Significant Deficiency Yes N
514633 2024-003 Significant Deficiency Yes N
514634 2024-003 Significant Deficiency Yes N
514635 2024-003 Significant Deficiency Yes N
514636 2024-004 Significant Deficiency Yes N
514637 2024-004 Significant Deficiency Yes N
514638 2024-004 Significant Deficiency Yes N
1091073 2024-002 Significant Deficiency Yes N
1091074 2024-003 Significant Deficiency Yes N
1091075 2024-003 Significant Deficiency Yes N
1091076 2024-003 Significant Deficiency Yes N
1091077 2024-003 Significant Deficiency Yes N
1091078 2024-004 Significant Deficiency Yes N
1091079 2024-004 Significant Deficiency Yes N
1091080 2024-004 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $2.56M Yes 2
84.268 Federal Direct Student Loans $1.27M Yes 3
21.027 Coronavirus State and Local Fiscal Recovery Funds $606,151 - 0
17.289 Workforce Community Project $500,000 - 0
84.031 Higher Education_institutional Aid $411,816 - 0
84.042 Trio_student Support Services $233,835 - 0
84.044 Trio_talent Search $222,412 - 0
84.002 Adult Education - Basic Grants to States $127,120 - 0
84.033 Federal Work-Study Program $124,985 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $116,083 - 0
84.007 Federal Supplemental Educational Opportunity Grants $61,880 Yes 2
94.002 Retired and Senior Volunteer Program $51,854 - 0
12.598 Centers for Academic Excellence $33,420 - 0
47.076 Education and Human Resources $31,343 - 0
47.050 Geosciences $14,889 - 0
93.859 Biomedical Research and Research Training $14,716 - 0

Contacts

Name Title Type
ZQ8JLQ5SPB38 Jeff Cermin Auditee
6202251321 D. Scot Loyd Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting. Such expenditures are recognized following the cost principles contrained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester but the status of withdrawn or graduate were not reported correctly or timely on the NSLDS Enrollment Reporting roster files sent during that semester. Criteria: Per the NSLDS Enrollment Reporting Guide, a school should report all students that NSLDS includes in its request to the school on a roster file. This includes timely and accurate reporting of the status of the student of withdrawn or graduate. Cause: The status of the students were not timely and accurately reported to NSLDS. Effect: Students could potentially not be placed in grace or repayment status when they should be. Perspective: Condition is still present in part. All withdrawn students tested were reported accurately and timely. There were still some graduates that were not reported until first of term submission rather than when the Graduates only report was submitted. There has been high turnover in the SFA department, including a time where there was not a Director in place. The new Director came on at the end of the June 30, 2024 year and is working to correct the reporting. Recommendation: We recommend that personnel in charge of enrollment reporting be diligent in reviewing the roster file to ensure that all appropriate students are shown and attendance changes are reported in a timely and accurate manner. We also recommend contacting the Clearinghouse to ensure the correct reports are being used by the Clearinghouse and possibly changing the deadline for submission of the Graduates only report as it currently has a very quick turnaround and not all grades are known or submitted by the current deadline. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved in enrollment reporting to the NSLDS have reviewed the NSLDS Reporting Manual to better understand and accurately report the student's enrollment status. There has been high turnover in the SFA department, including a time where there was not a Director in place. The new Director came on in the in June 2024. The College is still working on fully implementing new procedures and catching up submissions.
Condition: There were no monthly Title IV reconciliations performed. Criteria: Per SFA requirements, the College is required to reconcile the COD data files with the College’s financial records. Cause: Turnover in the staff and Director positions of the College. The new employees were not aware of this requirement. Effect: Noncompliance with SFA requirements. Perspective: Significant personnel changes were made at the end of the June 30, 2024 year. There were also new written standard operating policies and procedures implemented. Auditor sighted new policies and new spreadsheets. We also noted that monthly reconciliations have begun and are occurring monthly. Recommendation: We recommend that the direct loans are reconciled at least monthly between the COD and the College’s general ledger. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved have received training and been made aware of requirements. Monthly reconciliations will be performed immediately.
Condition: There were no monthly Title IV reconciliations performed. Criteria: Per SFA requirements, the College is required to reconcile the COD data files with the College’s financial records. Cause: Turnover in the staff and Director positions of the College. The new employees were not aware of this requirement. Effect: Noncompliance with SFA requirements. Perspective: Significant personnel changes were made at the end of the June 30, 2024 year. There were also new written standard operating policies and procedures implemented. Auditor sighted new policies and new spreadsheets. We also noted that monthly reconciliations have begun and are occurring monthly. Recommendation: We recommend that the direct loans are reconciled at least monthly between the COD and the College’s general ledger. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved have received training and been made aware of requirements. Monthly reconciliations will be performed immediately.
Condition: There were no monthly Title IV reconciliations performed. Criteria: Per SFA requirements, the College is required to reconcile the COD data files with the College’s financial records. Cause: Turnover in the staff and Director positions of the College. The new employees were not aware of this requirement. Effect: Noncompliance with SFA requirements. Perspective: Significant personnel changes were made at the end of the June 30, 2024 year. There were also new written standard operating policies and procedures implemented. Auditor sighted new policies and new spreadsheets. We also noted that monthly reconciliations have begun and are occurring monthly. Recommendation: We recommend that the direct loans are reconciled at least monthly between the COD and the College’s general ledger. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved have received training and been made aware of requirements. Monthly reconciliations will be performed immediately.
Condition: There were no monthly Title IV reconciliations performed. Criteria: Per SFA requirements, the College is required to reconcile the COD data files with the College’s financial records. Cause: Turnover in the staff and Director positions of the College. The new employees were not aware of this requirement. Effect: Noncompliance with SFA requirements. Perspective: Significant personnel changes were made at the end of the June 30, 2024 year. There were also new written standard operating policies and procedures implemented. Auditor sighted new policies and new spreadsheets. We also noted that monthly reconciliations have begun and are occurring monthly. Recommendation: We recommend that the direct loans are reconciled at least monthly between the COD and the College’s general ledger. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved have received training and been made aware of requirements. Monthly reconciliations will be performed immediately.
Condition: During our review of the return of Title IV funds, we noted that students were not being properly identified as withdrawn, either officially or unofficially. This resulted in 4 students noted that never had a calculation performed, but should have, and 4 students that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must perform a Return of Title IV Funds calculation to determine the amount of Title IV assistance the student earned as of the student’s withdrawal date. Cause: Student Financial Aid personnel did not have a method to properly identify students who are required to have a return of funds calculation. Effect: Funds required to be sent back to the Department of Education are either missed or are late. Perspective: There has been high turnover in the SFA department, including a time where there was not a Director in place. Significant personnel changes were made at the end of the June 30, 2024 year. Reports are being obtained from IT department regularly. Recommendation: We recommend training of Student Financial Aid personnel on the rules and regulations over return of funds. In addition, we recommend that Student Financial Aid personnel work with the IT department to develop a report that can be ran weekly or bi-weekly to identify the students and timely prepare the calculations. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved are undergoing training to learn requirements. Processes and procedures have been developed to ensure timely calculations and refunds.
Condition: During our review of the return of Title IV funds, we noted that students were not being properly identified as withdrawn, either officially or unofficially. This resulted in 4 students noted that never had a calculation performed, but should have, and 4 students that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must perform a Return of Title IV Funds calculation to determine the amount of Title IV assistance the student earned as of the student’s withdrawal date. Cause: Student Financial Aid personnel did not have a method to properly identify students who are required to have a return of funds calculation. Effect: Funds required to be sent back to the Department of Education are either missed or are late. Perspective: There has been high turnover in the SFA department, including a time where there was not a Director in place. Significant personnel changes were made at the end of the June 30, 2024 year. Reports are being obtained from IT department regularly. Recommendation: We recommend training of Student Financial Aid personnel on the rules and regulations over return of funds. In addition, we recommend that Student Financial Aid personnel work with the IT department to develop a report that can be ran weekly or bi-weekly to identify the students and timely prepare the calculations. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved are undergoing training to learn requirements. Processes and procedures have been developed to ensure timely calculations and refunds.
Condition: During our review of the return of Title IV funds, we noted that students were not being properly identified as withdrawn, either officially or unofficially. This resulted in 4 students noted that never had a calculation performed, but should have, and 4 students that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must perform a Return of Title IV Funds calculation to determine the amount of Title IV assistance the student earned as of the student’s withdrawal date. Cause: Student Financial Aid personnel did not have a method to properly identify students who are required to have a return of funds calculation. Effect: Funds required to be sent back to the Department of Education are either missed or are late. Perspective: There has been high turnover in the SFA department, including a time where there was not a Director in place. Significant personnel changes were made at the end of the June 30, 2024 year. Reports are being obtained from IT department regularly. Recommendation: We recommend training of Student Financial Aid personnel on the rules and regulations over return of funds. In addition, we recommend that Student Financial Aid personnel work with the IT department to develop a report that can be ran weekly or bi-weekly to identify the students and timely prepare the calculations. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved are undergoing training to learn requirements. Processes and procedures have been developed to ensure timely calculations and refunds.
Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester but the status of withdrawn or graduate were not reported correctly or timely on the NSLDS Enrollment Reporting roster files sent during that semester. Criteria: Per the NSLDS Enrollment Reporting Guide, a school should report all students that NSLDS includes in its request to the school on a roster file. This includes timely and accurate reporting of the status of the student of withdrawn or graduate. Cause: The status of the students were not timely and accurately reported to NSLDS. Effect: Students could potentially not be placed in grace or repayment status when they should be. Perspective: Condition is still present in part. All withdrawn students tested were reported accurately and timely. There were still some graduates that were not reported until first of term submission rather than when the Graduates only report was submitted. There has been high turnover in the SFA department, including a time where there was not a Director in place. The new Director came on at the end of the June 30, 2024 year and is working to correct the reporting. Recommendation: We recommend that personnel in charge of enrollment reporting be diligent in reviewing the roster file to ensure that all appropriate students are shown and attendance changes are reported in a timely and accurate manner. We also recommend contacting the Clearinghouse to ensure the correct reports are being used by the Clearinghouse and possibly changing the deadline for submission of the Graduates only report as it currently has a very quick turnaround and not all grades are known or submitted by the current deadline. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved in enrollment reporting to the NSLDS have reviewed the NSLDS Reporting Manual to better understand and accurately report the student's enrollment status. There has been high turnover in the SFA department, including a time where there was not a Director in place. The new Director came on in the in June 2024. The College is still working on fully implementing new procedures and catching up submissions.
Condition: There were no monthly Title IV reconciliations performed. Criteria: Per SFA requirements, the College is required to reconcile the COD data files with the College’s financial records. Cause: Turnover in the staff and Director positions of the College. The new employees were not aware of this requirement. Effect: Noncompliance with SFA requirements. Perspective: Significant personnel changes were made at the end of the June 30, 2024 year. There were also new written standard operating policies and procedures implemented. Auditor sighted new policies and new spreadsheets. We also noted that monthly reconciliations have begun and are occurring monthly. Recommendation: We recommend that the direct loans are reconciled at least monthly between the COD and the College’s general ledger. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved have received training and been made aware of requirements. Monthly reconciliations will be performed immediately.
Condition: There were no monthly Title IV reconciliations performed. Criteria: Per SFA requirements, the College is required to reconcile the COD data files with the College’s financial records. Cause: Turnover in the staff and Director positions of the College. The new employees were not aware of this requirement. Effect: Noncompliance with SFA requirements. Perspective: Significant personnel changes were made at the end of the June 30, 2024 year. There were also new written standard operating policies and procedures implemented. Auditor sighted new policies and new spreadsheets. We also noted that monthly reconciliations have begun and are occurring monthly. Recommendation: We recommend that the direct loans are reconciled at least monthly between the COD and the College’s general ledger. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved have received training and been made aware of requirements. Monthly reconciliations will be performed immediately.
Condition: There were no monthly Title IV reconciliations performed. Criteria: Per SFA requirements, the College is required to reconcile the COD data files with the College’s financial records. Cause: Turnover in the staff and Director positions of the College. The new employees were not aware of this requirement. Effect: Noncompliance with SFA requirements. Perspective: Significant personnel changes were made at the end of the June 30, 2024 year. There were also new written standard operating policies and procedures implemented. Auditor sighted new policies and new spreadsheets. We also noted that monthly reconciliations have begun and are occurring monthly. Recommendation: We recommend that the direct loans are reconciled at least monthly between the COD and the College’s general ledger. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved have received training and been made aware of requirements. Monthly reconciliations will be performed immediately.
Condition: There were no monthly Title IV reconciliations performed. Criteria: Per SFA requirements, the College is required to reconcile the COD data files with the College’s financial records. Cause: Turnover in the staff and Director positions of the College. The new employees were not aware of this requirement. Effect: Noncompliance with SFA requirements. Perspective: Significant personnel changes were made at the end of the June 30, 2024 year. There were also new written standard operating policies and procedures implemented. Auditor sighted new policies and new spreadsheets. We also noted that monthly reconciliations have begun and are occurring monthly. Recommendation: We recommend that the direct loans are reconciled at least monthly between the COD and the College’s general ledger. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved have received training and been made aware of requirements. Monthly reconciliations will be performed immediately.
Condition: During our review of the return of Title IV funds, we noted that students were not being properly identified as withdrawn, either officially or unofficially. This resulted in 4 students noted that never had a calculation performed, but should have, and 4 students that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must perform a Return of Title IV Funds calculation to determine the amount of Title IV assistance the student earned as of the student’s withdrawal date. Cause: Student Financial Aid personnel did not have a method to properly identify students who are required to have a return of funds calculation. Effect: Funds required to be sent back to the Department of Education are either missed or are late. Perspective: There has been high turnover in the SFA department, including a time where there was not a Director in place. Significant personnel changes were made at the end of the June 30, 2024 year. Reports are being obtained from IT department regularly. Recommendation: We recommend training of Student Financial Aid personnel on the rules and regulations over return of funds. In addition, we recommend that Student Financial Aid personnel work with the IT department to develop a report that can be ran weekly or bi-weekly to identify the students and timely prepare the calculations. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved are undergoing training to learn requirements. Processes and procedures have been developed to ensure timely calculations and refunds.
Condition: During our review of the return of Title IV funds, we noted that students were not being properly identified as withdrawn, either officially or unofficially. This resulted in 4 students noted that never had a calculation performed, but should have, and 4 students that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must perform a Return of Title IV Funds calculation to determine the amount of Title IV assistance the student earned as of the student’s withdrawal date. Cause: Student Financial Aid personnel did not have a method to properly identify students who are required to have a return of funds calculation. Effect: Funds required to be sent back to the Department of Education are either missed or are late. Perspective: There has been high turnover in the SFA department, including a time where there was not a Director in place. Significant personnel changes were made at the end of the June 30, 2024 year. Reports are being obtained from IT department regularly. Recommendation: We recommend training of Student Financial Aid personnel on the rules and regulations over return of funds. In addition, we recommend that Student Financial Aid personnel work with the IT department to develop a report that can be ran weekly or bi-weekly to identify the students and timely prepare the calculations. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved are undergoing training to learn requirements. Processes and procedures have been developed to ensure timely calculations and refunds.
Condition: During our review of the return of Title IV funds, we noted that students were not being properly identified as withdrawn, either officially or unofficially. This resulted in 4 students noted that never had a calculation performed, but should have, and 4 students that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must perform a Return of Title IV Funds calculation to determine the amount of Title IV assistance the student earned as of the student’s withdrawal date. Cause: Student Financial Aid personnel did not have a method to properly identify students who are required to have a return of funds calculation. Effect: Funds required to be sent back to the Department of Education are either missed or are late. Perspective: There has been high turnover in the SFA department, including a time where there was not a Director in place. Significant personnel changes were made at the end of the June 30, 2024 year. Reports are being obtained from IT department regularly. Recommendation: We recommend training of Student Financial Aid personnel on the rules and regulations over return of funds. In addition, we recommend that Student Financial Aid personnel work with the IT department to develop a report that can be ran weekly or bi-weekly to identify the students and timely prepare the calculations. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved are undergoing training to learn requirements. Processes and procedures have been developed to ensure timely calculations and refunds.