FAC Explorer

Audit 335670

FY End
2024-06-30
Total Expended
$37.32M
Findings
46
Programs
28
Organization: Madison Area Technical College District (WI)
Year: 2024 Accepted: 2025-01-03
Auditor: Clifton Larsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517617 2024-002 Significant Deficiency - N
517618 2024-002 Significant Deficiency - N
517619 2024-002 Significant Deficiency - N
517620 2024-002 Significant Deficiency - N
517621 2024-002 Significant Deficiency - N
517622 2024-002 Significant Deficiency - N
517623 2024-002 Significant Deficiency - N
517624 2024-002 Significant Deficiency - N
517625 2024-002 Significant Deficiency - N
517626 2024-002 Significant Deficiency - N
517627 2024-002 Significant Deficiency - N
517628 2024-002 Significant Deficiency - N
517629 2024-002 Significant Deficiency - N
517630 2024-002 Significant Deficiency - N
517631 2024-002 Significant Deficiency - N
517632 2024-003 Significant Deficiency - N
517633 2024-003 Significant Deficiency - N
517634 2024-003 Significant Deficiency - N
517635 2024-003 Significant Deficiency - N
517636 2024-003 Significant Deficiency - N
517637 2024-003 Significant Deficiency - N
517638 2024-003 Significant Deficiency - N
517639 2024-003 Significant Deficiency - N
1094059 2024-002 Significant Deficiency - N
1094060 2024-002 Significant Deficiency - N
1094061 2024-002 Significant Deficiency - N
1094062 2024-002 Significant Deficiency - N
1094063 2024-002 Significant Deficiency - N
1094064 2024-002 Significant Deficiency - N
1094065 2024-002 Significant Deficiency - N
1094066 2024-002 Significant Deficiency - N
1094067 2024-002 Significant Deficiency - N
1094068 2024-002 Significant Deficiency - N
1094069 2024-002 Significant Deficiency - N
1094070 2024-002 Significant Deficiency - N
1094071 2024-002 Significant Deficiency - N
1094072 2024-002 Significant Deficiency - N
1094073 2024-002 Significant Deficiency - N
1094074 2024-003 Significant Deficiency - N
1094075 2024-003 Significant Deficiency - N
1094076 2024-003 Significant Deficiency - N
1094077 2024-003 Significant Deficiency - N
1094078 2024-003 Significant Deficiency - N
1094079 2024-003 Significant Deficiency - N
1094080 2024-003 Significant Deficiency - N
1094081 2024-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
47.076 Stem Education (formerly Education and Human Resources) $1.65M - 0
64.028 Post-9/11 Veterans Educational Assistance $574,930 - 0
84.141 Migrant Education High School Equivalency Program $440,358 - 0
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $428,180 - 0
84.425 Education Stabilization Fund $368,551 - 0
84.042 Trio Student Support Services $283,356 - 0
17.278 Wioa Dislocated Worker Formula Grants $263,930 - 0
84.335 Child Care Access Means Parents in School $244,919 - 0
17.258 Wioa Adult Program $175,954 - 0
15.114 Indian Education Higher Education Grant $171,013 - 0
17.285 Registered Apprenticeship $102,807 - 0
47.078 Polar Programs $98,419 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $90,535 Yes 0
84.031 Higher Education Institutional Aid $81,874 - 0
84.048 Career and Technical Education -- Basic Grants to States $78,343 Yes 0
84.002 Adult Education - Basic Grants to States $38,909 Yes 0
97.044 Assistance to Firefighters Grant $36,345 - 0
10.558 Child and Adult Care Food Program $29,287 - 0
19.009 Academic Exchange Programs - Undergraduate Programs $23,584 - 0
84.033 Federal Work-Study Program $15,508 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $14,783 Yes 1
84.268 Federal Direct Student Loans $11,932 Yes 2
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $9,400 - 0
45.024 Promotion of the Arts Grants to Organizations and Individuals $8,198 - 0
15.020 Aid to Tribal Governments $7,200 - 0
84.015 National Resource Centers Program for Foreign Language and Area Studies Or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program $7,057 - 0
93.575 Child Care and Development Block Grant $6,198 - 0
84.063 Federal Pell Grant Program $990 Yes 2

Contacts

Name Title Type
TK2SQD3B8M44 Laurie Grigg Auditee
6082582401 Shannon Small Auditor
No contacts on file

Notes to SEFA

Title: 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 , 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: Madison Area Technical College has not elected to apply the De Minimus indirect cost allocation rate for the year ended June 30, 2024 The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Madison Area Techncial College District 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 2 CFR 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 District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the District.
Title: RECONCILIATION OF FEDERAL AWARDS TO THE BASIC FINANCIAL STATEMENTS 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 , 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: Madison Area Technical College has not elected to apply the De Minimus indirect cost allocation rate for the year ended June 30, 2024 A schedule reconciling total federal awards to amounts reported in the basic financial statements follows: Federal revenues from Schedule of Expenditures of Federal Awards: $36,233,819 Federal grants revenue recognized in the statement of revenues, expenses and changes in net assets: $21,558,226 Loans presented on the Schedule of Expenditures of Federal Awards: $14,675,593 Other: $- $36,233,819
Title: PROGRAMS NOT SUBJECT TO SINGLE AUDIT 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 , 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: Madison Area Technical College has not elected to apply the De Minimus indirect cost allocation rate for the year ended June 30, 2024 The following programs are included on the Schedule of Expenditures of Federal Awards but are not subject to the Single Audit Act. AL Number / Funding Agency / Name of Program / Amount 64.028 / Department of Veteran Affairs / Veterans Educational Assistance / $574,930
Title: STUDENT FINANCIAL AID INSTITUTIONAL AND PROGRAM ELIGIBILITY METRICS 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 , 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: Madison Area Technical College has not elected to apply the De Minimus indirect cost allocation rate for the year ended June 30, 2024 The Institution is in compliance with the following institutional and program eligibility requirements under the Higher Education Act of 1965 and Federal regulations under 34 CFR 668.23: · Correspondence courses the institution offers under 34 CFR 600.7(b) and (g) · Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g) · Institution’s regular students that are incarcerated under 34 CFR 600.7(c) and (g) · Completion rates for confined or incarcerated individuals enrolled in non-degree programs at nonprofit institutions under 34 CFR 600.7(c)(3)(ii) and (g) · Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g) · Completion rates for short-term programs under 34 CFR 668.8(f) and (g) · Placement rates for short-term programs under 34 CFR 668.8(e)(2

Finding Details

Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Federal Award Identification Number and Year: P063P242488 - 2024, P268K242488 – 2024, P007A244510 – 2024, P033A244510 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report a student’s withdrawal date as the last day the student attended the institution prior to a scheduled break if that student withdraws during the scheduled break. The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students failed to have their return of Title IV aid calculation to be mechanically performed correctly. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the return of Title IV funds calculation, as required by the Department of Education. One of the students selected for testing was found to have an incorrect withdrawal date reported. Cause: One student was found to have withdrawn during the spring scheduled break, and the College used the actual withdrawal date for this student when completing the R2T4 calculation rather than the student's last scheduled day prior to the break. The incorrect withdrawal date resulted in an incorrect refund of Title IV aid to be calculated. Effect: There is a risk that students that withdraw during scheduled breaks have the incorrect withdrawal date, which can result in improper financial aid amounts being returned. Repeat finding: No Recommendation: We recommend that the District verifies all withdrawal dates surrounding scheduled school breaks. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-003
Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. Views of responsible officials: There is no disagreement with the audit finding.