FAC Explorer

Audit 333201

FY End
2024-06-30
Total Expended
$32.95M
Findings
4
Programs
18
Organization: Metropolitan Community College (MO)
Year: 2024 Accepted: 2024-12-17
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515157 2024-001 Significant Deficiency - N
515158 2024-001 Significant Deficiency - N
1091599 2024-001 Significant Deficiency - N
1091600 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $19.62M Yes 1
84.268 Federal Direct Student Loans $4.15M Yes 1
84.048 Career and Technical Education -- Basic Grants to States (carl D. Perkins Vocational Education) $1.11M - 0
84.066 Trio Educational Opportunity Centers $564,785 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $531,371 Yes 0
84.042 Trio Student Support Services $524,140 Yes 0
84.033 Federal Work-Study Program $389,319 Yes 0
17.268 H-1b Job Training Grants (missouri Apprenticeship in Manufacturing Program) $189,495 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $126,472 - 0
93.558 Temporary Assistance for Needy Families (skillup Initiative) $113,220 - 0
17.278 Wioa Dislocated Worker Formula Grants $81,136 - 0
93.493 Community Project Funding/congressional Directives (construction) $40,356 - 0
93.426 The National Cardiovascular Health Program $32,000 - 0
43.001 Science (missouri Space Grant Consortium) $15,000 - 0
93.434 Preschool Development Grants $14,744 - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $11,329 Yes 0
84.425 Covid-19 American Rescue Plan Elementary and Secondary Schools Emergency Relief Fund $6,620 - 0
47.076 Stem Education $2,393 - 0

Contacts

Name Title Type
TSPWUFKLTNF8 Patricia Amick Auditee
8166041130 Allison Swaters Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Metropolitan Community College has not elected to use the 10 percent de minimus cost rate allowed under the Uniform Guidance The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of The Metropolitan Community College (College) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position, changes in net position or cash flows of the College.
Title: Note 2: Summary of Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Metropolitan Community College has not elected to use the 10 percent de minimus cost rate allowed under the Uniform Guidance Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Note 3: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Metropolitan Community College has not elected to use the 10 percent de minimus cost rate allowed under the Uniform Guidance The Metropolitan Community College has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 4: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Metropolitan Community College has not elected to use the 10 percent de minimus cost rate allowed under the Uniform Guidance The College provided no federal awards to subrecipients.
Title: Note 5: Federal Loan Programs Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Metropolitan Community College has not elected to use the 10 percent de minimus cost rate allowed under the Uniform Guidance The College has certain federal student loan funds not subject to continuing compliance requirements, such as the Federal Direct Student Loans. Since the College does not administer the program, the outstanding loan balances have not been included in the Schedule. New loans made during the year under this program are included in the Schedule.

Finding Details

Finding 2024-001
Student Financial Assistance Cluster U.S. Department of Education 84.268 - Federal Direct Student Loans - Award Year 2023/2024 84.063 - Federal Pell Grant Program - Award Year 2023/2024 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309. Federal regulations state that enrollment information must be reported to the NSLDS website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition – Enrollment information was not submitted within the required timeframe by the College. Questioned Costs – None noted. Context – Out of a population of 398 student enrollment status changes, a sample of 40 student status changes was selected for testing. Out of the 40 selected for testing, two students that had status changes were not communicated to NSLDS on a timely basis. The sample was not, and was not intended to be, a statistically valid sample. Effect – Notification of student changes was not reported in a timely manner. Cause – Oversight by management. Identification as a Repeat Finding – No Recommendation – The College should improve monitoring policies and procedures to ensure student status changes are reported timely to NSLDS. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Finding 2024-001
Student Financial Assistance Cluster U.S. Department of Education 84.268 - Federal Direct Student Loans - Award Year 2023/2024 84.063 - Federal Pell Grant Program - Award Year 2023/2024 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309. Federal regulations state that enrollment information must be reported to the NSLDS website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition – Enrollment information was not submitted within the required timeframe by the College. Questioned Costs – None noted. Context – Out of a population of 398 student enrollment status changes, a sample of 40 student status changes was selected for testing. Out of the 40 selected for testing, two students that had status changes were not communicated to NSLDS on a timely basis. The sample was not, and was not intended to be, a statistically valid sample. Effect – Notification of student changes was not reported in a timely manner. Cause – Oversight by management. Identification as a Repeat Finding – No Recommendation – The College should improve monitoring policies and procedures to ensure student status changes are reported timely to NSLDS. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Finding 2024-001
Student Financial Assistance Cluster U.S. Department of Education 84.268 - Federal Direct Student Loans - Award Year 2023/2024 84.063 - Federal Pell Grant Program - Award Year 2023/2024 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309. Federal regulations state that enrollment information must be reported to the NSLDS website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition – Enrollment information was not submitted within the required timeframe by the College. Questioned Costs – None noted. Context – Out of a population of 398 student enrollment status changes, a sample of 40 student status changes was selected for testing. Out of the 40 selected for testing, two students that had status changes were not communicated to NSLDS on a timely basis. The sample was not, and was not intended to be, a statistically valid sample. Effect – Notification of student changes was not reported in a timely manner. Cause – Oversight by management. Identification as a Repeat Finding – No Recommendation – The College should improve monitoring policies and procedures to ensure student status changes are reported timely to NSLDS. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Finding 2024-001
Student Financial Assistance Cluster U.S. Department of Education 84.268 - Federal Direct Student Loans - Award Year 2023/2024 84.063 - Federal Pell Grant Program - Award Year 2023/2024 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309. Federal regulations state that enrollment information must be reported to the NSLDS website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition – Enrollment information was not submitted within the required timeframe by the College. Questioned Costs – None noted. Context – Out of a population of 398 student enrollment status changes, a sample of 40 student status changes was selected for testing. Out of the 40 selected for testing, two students that had status changes were not communicated to NSLDS on a timely basis. The sample was not, and was not intended to be, a statistically valid sample. Effect – Notification of student changes was not reported in a timely manner. Cause – Oversight by management. Identification as a Repeat Finding – No Recommendation – The College should improve monitoring policies and procedures to ensure student status changes are reported timely to NSLDS. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.