FAC Explorer

Audit 333156

FY End
2022-06-30
Total Expended
$3.92M
Findings
34
Programs
9
Organization: Dawson Community College (MT)
Year: 2022 Accepted: 2024-12-17
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515111 2022-002 - - L
515112 2022-002 - - L
515113 2022-002 - - L
515114 2022-002 - - L
515115 2022-001 Significant Deficiency - L
515116 2022-002 - - L
515117 2022-001 Significant Deficiency - L
515118 2022-002 - - L
515119 2022-002 - - L
515120 2022-002 - - L
515121 2022-002 - - L
515122 2022-002 - - L
515123 2022-002 - - L
515124 2022-001 Significant Deficiency - L
515125 2022-002 - - L
515126 2022-001 Significant Deficiency - L
515127 2022-002 - - L
1091553 2022-002 - - L
1091554 2022-002 - - L
1091555 2022-002 - - L
1091556 2022-002 - - L
1091557 2022-001 Significant Deficiency - L
1091558 2022-002 - - L
1091559 2022-001 Significant Deficiency - L
1091560 2022-002 - - L
1091561 2022-002 - - L
1091562 2022-002 - - L
1091563 2022-002 - - L
1091564 2022-002 - - L
1091565 2022-002 - - L
1091566 2022-001 Significant Deficiency - L
1091567 2022-002 - - L
1091568 2022-001 Significant Deficiency - L
1091569 2022-002 - - L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $749,155 Yes 1
84.063 Federal Pell Grant Program $544,888 Yes 1
84.425 Education Stabilization Fund $450,858 Yes 2
84.007 Federal Supplemental Educational Opportunity Grants $42,500 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $40,408 - 0
84.002 Adult Education - Basic Grants to States $24,398 - 0
14.276 Youth Homelessness Demonstration Program $18,010 - 0
84.033 Federal Work-Study Program $13,717 Yes 1
84.038 Perkins Loan Program $1,476 Yes 1

Contacts

Name Title Type
KJ6LLA64BA81 Becky Smith Auditee
4063779400 Kimberly Dare Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimus indirect cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the College under programs of the federal government for the years ended June 30, 2022 and 2021. The information 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, net position, or cash flows of the College.
Title: Loan Programs Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimus indirect cost rate. Expenditures reported in this schedule consist of the beginning of the year outstanding loan balance plus advances made on the loan during the year.
Title: Federal Student Loan Programs Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimus indirect cost rate. The federal student loan programs listed subsequently are administered directly by the College and balances and transactions relating to these programs are included in the College’s basic financial statements. Loans made during the year are included in the federal expenditures presented in the schedule. The College participates in the following federal loan programs: Perkins Loan Program (CFDA No. 84.038) Total Perkins loan expenditures and disbursements to students for the year ended June 30, 2022, were $0. The outstanding balance of Perkins loans as of June 30, 2022 and 2021 were $0 and $1,476, respectively. Direct Student Loans (CFDA No. 84.268) During the years ended June 30, 2022 and 2021, the College processed a total of $680,778 and $749,155, respectively, of new loans under the Direct Student Loan Program.

Finding Details

Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-001
Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report is also required to be filed. Condition: The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE’s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause: The College did not realize that the reports had to posted on the College’s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Repeat Finding: No. Recommendation: For future grants, we recommend a thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-001
Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report is also required to be filed. Condition: The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE’s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause: The College did not realize that the reports had to posted on the College’s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Repeat Finding: No. Recommendation: For future grants, we recommend a thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-001
Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report is also required to be filed. Condition: The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE’s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause: The College did not realize that the reports had to posted on the College’s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Repeat Finding: No. Recommendation: For future grants, we recommend a thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-001
Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report is also required to be filed. Condition: The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE’s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause: The College did not realize that the reports had to posted on the College’s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Repeat Finding: No. Recommendation: For future grants, we recommend a thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-001
Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report is also required to be filed. Condition: The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE’s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause: The College did not realize that the reports had to posted on the College’s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Repeat Finding: No. Recommendation: For future grants, we recommend a thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-001
Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report is also required to be filed. Condition: The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE’s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause: The College did not realize that the reports had to posted on the College’s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Repeat Finding: No. Recommendation: For future grants, we recommend a thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-001
Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report is also required to be filed. Condition: The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE’s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause: The College did not realize that the reports had to posted on the College’s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Repeat Finding: No. Recommendation: For future grants, we recommend a thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Finding 2022-001
Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report is also required to be filed. Condition: The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE’s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause: The College did not realize that the reports had to posted on the College’s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Repeat Finding: No. Recommendation: For future grants, we recommend a thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements.
Finding 2022-002
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.