FAC Explorer

Audit 337161

FY End
2024-06-30
Total Expended
$30.35M
Findings
16
Programs
24
Organization: Mt. Hood Community College (OR)
Year: 2024 Accepted: 2025-01-10
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518703 2024-002 Significant Deficiency - N
518704 2024-002 Significant Deficiency - N
518705 2024-002 Significant Deficiency - N
518706 2024-002 Significant Deficiency - N
518707 2024-003 Significant Deficiency - L
518708 2024-003 Significant Deficiency - L
518709 2024-003 Significant Deficiency - L
518710 2024-003 Significant Deficiency - L
1095145 2024-002 Significant Deficiency - N
1095146 2024-002 Significant Deficiency - N
1095147 2024-002 Significant Deficiency - N
1095148 2024-002 Significant Deficiency - N
1095149 2024-003 Significant Deficiency - L
1095150 2024-003 Significant Deficiency - L
1095151 2024-003 Significant Deficiency - L
1095152 2024-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $8.37M - 0
84.063 Federal Pell Grant Program $7.55M Yes 2
84.268 Federal Direct Student Loans $6.54M Yes 2
17.261 Workforce Data Quality Initiative (wdqi) $1.33M - 0
84.002 Adult Education - Basic Grants to States $792,068 - 0
93.575 Child Care and Development Block Grant $697,207 Yes 0
17.285 Registered Apprenticeship $684,175 - 0
10.558 Child and Adult Care Food Program $571,328 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $511,083 Yes 0
84.033 Federal Work-Study Program $445,232 Yes 2
84.044 Trio Talent Search $234,060 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $229,490 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $226,200 Yes 2
84.042 Trio Student Support Services $215,799 - 0
17.278 Wioa Dislocated Worker Formula Grants $197,985 - 0
84.116 Fund for the Improvement of Postsecondary Education $163,033 - 0
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $116,098 - 0
47.076 Stem Education (formerly Education and Human Resources) $69,703 - 0
17.258 Wioa Adult Program $54,641 - 0
84.425 Education Stabilization Fund $53,568 - 0
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $37,365 - 0
59.037 Small Business Development Centers $35,253 - 0
93.924 Ryan White Hiv/aids Dental Reimbursements $7,314 - 0
39.003 Donation of Federal Surplus Personal Property $3,500 - 0

Contacts

Name Title Type
YEE4YCBAHSA7 Jennifer Dement Auditee
5034917385 Kristin Diggs Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for subrecipient expenditures, which are recorded on a cash basis. 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. The district has a Federally Negotiated indirect cost agreement of 19% of modified total direct costs. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the "Schedule”) includes the federal award activity of Mt. Hood Community College District (the 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule is 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 position, or cash flows of the district.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for subrecipient expenditures, which are recorded on a cash basis. 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. The district has a Federally Negotiated indirect cost agreement of 19% of modified total direct costs. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis cost rate. Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for subrecipient expenditures, which are recorded on a cash basis. 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. The district has a Federally Negotiated indirect cost agreement of 19% of modified total direct costs.
Title: NOTE 3 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for subrecipient expenditures, which are recorded on a cash basis. 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. The district has a Federally Negotiated indirect cost agreement of 19% of modified total direct costs. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis cost rate. The regulations and guidelines governing the preparation of Federal financial reports vary by Federal agency and among programs administered by the same agency. Accordingly, the amounts reported in the Federal financial reports do not necessarily agree with the amounts reported in the accompanying Schedule which is prepared on the basis explained in Note 1.
Title: NOTE 4 - FWS AND FSEOG Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for subrecipient expenditures, which are recorded on a cash basis. 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. The district has a Federally Negotiated indirect cost agreement of 19% of modified total direct costs. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis cost rate. The District has a Title III waiver for the 2023/24 eligible Federal match amounts.

Finding Details

Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 9 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the District experienced a glitch in their notification system that caused the loan disbursement notifications to 616 students to not appropriately send out electronically in April 2024. The District’s issue was not discovered until the audit fieldwork in July 2024. The College sent the notifications in August 2024, well after the 30-day timeframe. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 9 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the District experienced a glitch in their notification system that caused the loan disbursement notifications to 616 students to not appropriately send out electronically in April 2024. The District’s issue was not discovered until the audit fieldwork in July 2024. The College sent the notifications in August 2024, well after the 30-day timeframe. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 9 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the District experienced a glitch in their notification system that caused the loan disbursement notifications to 616 students to not appropriately send out electronically in April 2024. The District’s issue was not discovered until the audit fieldwork in July 2024. The College sent the notifications in August 2024, well after the 30-day timeframe. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 9 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the District experienced a glitch in their notification system that caused the loan disbursement notifications to 616 students to not appropriately send out electronically in April 2024. The District’s issue was not discovered until the audit fieldwork in July 2024. The College sent the notifications in August 2024, well after the 30-day timeframe. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-003
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Reporting – Common Origination and Disbursement (COD) System Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions must report student disbursement data within 15 calendar days to the COD system after the institution makes a disbursement or becomes aware of the need to make an adjustment to previously reported student disbursement data or expected student disbursement data. Institutions may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner (34 CFR 690.83). Condition: In our testing of 60 samples, 1 student was not reported to the COD system within 15 days of disbursement. Cause: A student’s FASFA was updated prior to the scheduled disbursement of a Pell grant award resulting in a hold on the student’s account so the District could review the update. This initial disbursement date was reported to the COD system although the disbursement did not occur. The disbursement was subsequently made but the date of disbursement was not updated and it was not updated within 15 days of the actual disbursement. Effect: Disbursement information was not reported to COD system within 15 days of disbursement or adjustment. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely reporting of disbursements and changes in disbursements to the COD system. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-003
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Reporting – Common Origination and Disbursement (COD) System Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions must report student disbursement data within 15 calendar days to the COD system after the institution makes a disbursement or becomes aware of the need to make an adjustment to previously reported student disbursement data or expected student disbursement data. Institutions may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner (34 CFR 690.83). Condition: In our testing of 60 samples, 1 student was not reported to the COD system within 15 days of disbursement. Cause: A student’s FASFA was updated prior to the scheduled disbursement of a Pell grant award resulting in a hold on the student’s account so the District could review the update. This initial disbursement date was reported to the COD system although the disbursement did not occur. The disbursement was subsequently made but the date of disbursement was not updated and it was not updated within 15 days of the actual disbursement. Effect: Disbursement information was not reported to COD system within 15 days of disbursement or adjustment. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely reporting of disbursements and changes in disbursements to the COD system. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-003
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Reporting – Common Origination and Disbursement (COD) System Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions must report student disbursement data within 15 calendar days to the COD system after the institution makes a disbursement or becomes aware of the need to make an adjustment to previously reported student disbursement data or expected student disbursement data. Institutions may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner (34 CFR 690.83). Condition: In our testing of 60 samples, 1 student was not reported to the COD system within 15 days of disbursement. Cause: A student’s FASFA was updated prior to the scheduled disbursement of a Pell grant award resulting in a hold on the student’s account so the District could review the update. This initial disbursement date was reported to the COD system although the disbursement did not occur. The disbursement was subsequently made but the date of disbursement was not updated and it was not updated within 15 days of the actual disbursement. Effect: Disbursement information was not reported to COD system within 15 days of disbursement or adjustment. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely reporting of disbursements and changes in disbursements to the COD system. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-003
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Reporting – Common Origination and Disbursement (COD) System Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions must report student disbursement data within 15 calendar days to the COD system after the institution makes a disbursement or becomes aware of the need to make an adjustment to previously reported student disbursement data or expected student disbursement data. Institutions may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner (34 CFR 690.83). Condition: In our testing of 60 samples, 1 student was not reported to the COD system within 15 days of disbursement. Cause: A student’s FASFA was updated prior to the scheduled disbursement of a Pell grant award resulting in a hold on the student’s account so the District could review the update. This initial disbursement date was reported to the COD system although the disbursement did not occur. The disbursement was subsequently made but the date of disbursement was not updated and it was not updated within 15 days of the actual disbursement. Effect: Disbursement information was not reported to COD system within 15 days of disbursement or adjustment. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely reporting of disbursements and changes in disbursements to the COD system. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 9 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the District experienced a glitch in their notification system that caused the loan disbursement notifications to 616 students to not appropriately send out electronically in April 2024. The District’s issue was not discovered until the audit fieldwork in July 2024. The College sent the notifications in August 2024, well after the 30-day timeframe. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 9 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the District experienced a glitch in their notification system that caused the loan disbursement notifications to 616 students to not appropriately send out electronically in April 2024. The District’s issue was not discovered until the audit fieldwork in July 2024. The College sent the notifications in August 2024, well after the 30-day timeframe. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 9 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the District experienced a glitch in their notification system that caused the loan disbursement notifications to 616 students to not appropriately send out electronically in April 2024. The District’s issue was not discovered until the audit fieldwork in July 2024. The College sent the notifications in August 2024, well after the 30-day timeframe. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-002
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Special Tests & Provisions – Disbursement to or on Behalf of Students Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: In our testing of 60 samples, 9 students did not receive a timely notification of their award from the College. Cause: In the current fiscal year, the District experienced a glitch in their notification system that caused the loan disbursement notifications to 616 students to not appropriately send out electronically in April 2024. The District’s issue was not discovered until the audit fieldwork in July 2024. The College sent the notifications in August 2024, well after the 30-day timeframe. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-003
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Reporting – Common Origination and Disbursement (COD) System Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions must report student disbursement data within 15 calendar days to the COD system after the institution makes a disbursement or becomes aware of the need to make an adjustment to previously reported student disbursement data or expected student disbursement data. Institutions may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner (34 CFR 690.83). Condition: In our testing of 60 samples, 1 student was not reported to the COD system within 15 days of disbursement. Cause: A student’s FASFA was updated prior to the scheduled disbursement of a Pell grant award resulting in a hold on the student’s account so the District could review the update. This initial disbursement date was reported to the COD system although the disbursement did not occur. The disbursement was subsequently made but the date of disbursement was not updated and it was not updated within 15 days of the actual disbursement. Effect: Disbursement information was not reported to COD system within 15 days of disbursement or adjustment. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely reporting of disbursements and changes in disbursements to the COD system. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-003
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Reporting – Common Origination and Disbursement (COD) System Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions must report student disbursement data within 15 calendar days to the COD system after the institution makes a disbursement or becomes aware of the need to make an adjustment to previously reported student disbursement data or expected student disbursement data. Institutions may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner (34 CFR 690.83). Condition: In our testing of 60 samples, 1 student was not reported to the COD system within 15 days of disbursement. Cause: A student’s FASFA was updated prior to the scheduled disbursement of a Pell grant award resulting in a hold on the student’s account so the District could review the update. This initial disbursement date was reported to the COD system although the disbursement did not occur. The disbursement was subsequently made but the date of disbursement was not updated and it was not updated within 15 days of the actual disbursement. Effect: Disbursement information was not reported to COD system within 15 days of disbursement or adjustment. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely reporting of disbursements and changes in disbursements to the COD system. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-003
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Reporting – Common Origination and Disbursement (COD) System Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions must report student disbursement data within 15 calendar days to the COD system after the institution makes a disbursement or becomes aware of the need to make an adjustment to previously reported student disbursement data or expected student disbursement data. Institutions may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner (34 CFR 690.83). Condition: In our testing of 60 samples, 1 student was not reported to the COD system within 15 days of disbursement. Cause: A student’s FASFA was updated prior to the scheduled disbursement of a Pell grant award resulting in a hold on the student’s account so the District could review the update. This initial disbursement date was reported to the COD system although the disbursement did not occur. The disbursement was subsequently made but the date of disbursement was not updated and it was not updated within 15 days of the actual disbursement. Effect: Disbursement information was not reported to COD system within 15 days of disbursement or adjustment. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely reporting of disbursements and changes in disbursements to the COD system. Views of Responsible Officials: The District’s management agrees with the finding.
Finding 2024-003
Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: Not Available Compliance Requirement: Reporting – Common Origination and Disbursement (COD) System Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions must report student disbursement data within 15 calendar days to the COD system after the institution makes a disbursement or becomes aware of the need to make an adjustment to previously reported student disbursement data or expected student disbursement data. Institutions may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner (34 CFR 690.83). Condition: In our testing of 60 samples, 1 student was not reported to the COD system within 15 days of disbursement. Cause: A student’s FASFA was updated prior to the scheduled disbursement of a Pell grant award resulting in a hold on the student’s account so the District could review the update. This initial disbursement date was reported to the COD system although the disbursement did not occur. The disbursement was subsequently made but the date of disbursement was not updated and it was not updated within 15 days of the actual disbursement. Effect: Disbursement information was not reported to COD system within 15 days of disbursement or adjustment. Questioned Costs: None reported Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of 2,372 total students receiving financial aid. Repeat Finding from Prior Year: No Recommendation: The District should have a compensating control or process to ensure timely reporting of disbursements and changes in disbursements to the COD system. Views of Responsible Officials: The District’s management agrees with the finding.