Audit 337404

FY End

2024-06-30

Total Expended

$1.03M

Findings

4

Programs

5

Organization: Northern Tier Career Center (PA)

Year: 2024 Accepted: 2025-01-13

Auditor: Efpr Group CPAS PLLC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
518961	2024-001	-	-	N
518962	2024-001	-	-	N
1095403	2024-001	-	-	N
1095404	2024-001	-	-	N

ALN	Program	Spent	Major	Findings
84.268	Federal Direct Student Loans	$408,708	Yes	1
84.425	Covid-19 - Arp Elementary and Secondary Schools Emergency Relief Funds 2.5%	$209,384	-	0
84.048	Vocational Education Basic Grant	$176,364	-	0
84.063	Federal Pell Grant Program	$156,624	Yes	1
93.354	Covid-19 Public Health Workforce	$81,705	-	0

Contacts

Name	Title	Type
HK43LJ1H6TP5	Colleen Edsell	Auditee
5702658111	Richard J. Davis, CPA	Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the School, using the accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. During the year ended June 30, 2024 the School received funds from the following pass-through entities which are identifiable in the accompanying schedule as: Pennsylvania Department of Education (PDE) De Minimis Rate Used: N Rate Explanation: Note 2. Indirect Cost Rate: Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The School has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance. Matching costs (the School's share of certain program costs) are not included in the reported expenditures. Note 3. Source Codes: The accompanying schedule of expenditures of federal awards presents a column with the source code. The sources are as follows: Note 4. Subrecipients: No amounts were provided to subrecipients. The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the School, using the accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. During the year ended June 30, 2024 the School received funds from the following pass-through entities which are identifiable in the accompanying schedule as: Pennsylvania Department of Education (PDE)

Title: Note 2. Indirect Cost Rate Accounting Policies: Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the School, using the accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. During the year ended June 30, 2024 the School received funds from the following pass-through entities which are identifiable in the accompanying schedule as: Pennsylvania Department of Education (PDE) De Minimis Rate Used: N Rate Explanation: Note 2. Indirect Cost Rate: Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The School has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance. Matching costs (the School's share of certain program costs) are not included in the reported expenditures. Note 3. Source Codes: The accompanying schedule of expenditures of federal awards presents a column with the source code. The sources are as follows: Note 4. Subrecipients: No amounts were provided to subrecipients. Indirect costs are included in the reported expenditures to the extent that such costs are included in the Federal financial reports used as the source for the data presented. The de minimis election allows the School to allocate 10% of indirect costs to grants with periods ending on or before September 30, 2024 and 15% of indirect costs to grant with periods after September 30, 2024. The School does not use the de minimis election.

Title: Note 3. Source Codes Accounting Policies: Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the School, using the accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. During the year ended June 30, 2024 the School received funds from the following pass-through entities which are identifiable in the accompanying schedule as: Pennsylvania Department of Education (PDE) De Minimis Rate Used: N Rate Explanation: Note 2. Indirect Cost Rate: Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The School has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance. Matching costs (the School's share of certain program costs) are not included in the reported expenditures. Note 3. Source Codes: The accompanying schedule of expenditures of federal awards presents a column with the source code. The sources are as follows: Note 4. Subrecipients: No amounts were provided to subrecipients. The accompanying schedule of expenditures of federal awards presents a column with the source code. The sources are as follows:

Title: Note 4. Subrecipients Accounting Policies: Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the School, using the accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. During the year ended June 30, 2024 the School received funds from the following pass-through entities which are identifiable in the accompanying schedule as: Pennsylvania Department of Education (PDE) De Minimis Rate Used: N Rate Explanation: Note 2. Indirect Cost Rate: Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The School has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance. Matching costs (the School's share of certain program costs) are not included in the reported expenditures. Note 3. Source Codes: The accompanying schedule of expenditures of federal awards presents a column with the source code. The sources are as follows: Note 4. Subrecipients: No amounts were provided to subrecipients. No amounts were provided to subrecipients.

Finding Details

Finding 2024-001

2024-001 - Student Financial Aid Cluster - Federal Direct Student Loans and Federal Pell Grant Program - Assistance Listing No. 84.286 and 84.063; Grant Period - For the year ended June 30, 2024 Condition: The School does not have a written information security program containing the required minimum elements including the designation of a qualified individual who is responsible for implementing and monitoring the School’s program. Criteria: The School is required to have a written information security program that includes the required minimum elements including designating a qualified individual who is responsible for implementing and monitoring the School’s program. Cause: The School did not have a written information security program containing the required elements. Effect of Condition: The School was not in compliance with the requirement to have a written information security program that includes the required minimum elements including designating a qualified individual who is responsible for implementing and monitoring the School's program Questioned Costs: None. Recommendation: The School should designate a qualified individual responsible for implementing an monitoring the School's information security program. This individual should put procedures in place to create a written information security program that addresses the required minimum elements required by the Student Financial Aid cluster included in the Gramm-Leach-Bliley Act - Student Information Security. Views of Responsible Officials and Planned Corrective Actions: NTCC is in the process of a First Reading Policy on or before February 20, 2025, and a Second Reading Policy for full approval on or before March 20, 2025. This policy will name the Practical Nursing Coordinator, as the individual responsible for implementing and monitoring the School’s security program. The seven required minimum elements for a financial institution of fewer than 5,000 customers will be in place with this policy.

Finding 2024-001

2024-001 - Student Financial Aid Cluster - Federal Direct Student Loans and Federal Pell Grant Program - Assistance Listing No. 84.286 and 84.063; Grant Period - For the year ended June 30, 2024 Condition: The School does not have a written information security program containing the required minimum elements including the designation of a qualified individual who is responsible for implementing and monitoring the School’s program. Criteria: The School is required to have a written information security program that includes the required minimum elements including designating a qualified individual who is responsible for implementing and monitoring the School’s program. Cause: The School did not have a written information security program containing the required elements. Effect of Condition: The School was not in compliance with the requirement to have a written information security program that includes the required minimum elements including designating a qualified individual who is responsible for implementing and monitoring the School's program Questioned Costs: None. Recommendation: The School should designate a qualified individual responsible for implementing an monitoring the School's information security program. This individual should put procedures in place to create a written information security program that addresses the required minimum elements required by the Student Financial Aid cluster included in the Gramm-Leach-Bliley Act - Student Information Security. Views of Responsible Officials and Planned Corrective Actions: NTCC is in the process of a First Reading Policy on or before February 20, 2025, and a Second Reading Policy for full approval on or before March 20, 2025. This policy will name the Practical Nursing Coordinator, as the individual responsible for implementing and monitoring the School’s security program. The seven required minimum elements for a financial institution of fewer than 5,000 customers will be in place with this policy.

Finding 2024-001

2024-001 - Student Financial Aid Cluster - Federal Direct Student Loans and Federal Pell Grant Program - Assistance Listing No. 84.286 and 84.063; Grant Period - For the year ended June 30, 2024 Condition: The School does not have a written information security program containing the required minimum elements including the designation of a qualified individual who is responsible for implementing and monitoring the School’s program. Criteria: The School is required to have a written information security program that includes the required minimum elements including designating a qualified individual who is responsible for implementing and monitoring the School’s program. Cause: The School did not have a written information security program containing the required elements. Effect of Condition: The School was not in compliance with the requirement to have a written information security program that includes the required minimum elements including designating a qualified individual who is responsible for implementing and monitoring the School's program Questioned Costs: None. Recommendation: The School should designate a qualified individual responsible for implementing an monitoring the School's information security program. This individual should put procedures in place to create a written information security program that addresses the required minimum elements required by the Student Financial Aid cluster included in the Gramm-Leach-Bliley Act - Student Information Security. Views of Responsible Officials and Planned Corrective Actions: NTCC is in the process of a First Reading Policy on or before February 20, 2025, and a Second Reading Policy for full approval on or before March 20, 2025. This policy will name the Practical Nursing Coordinator, as the individual responsible for implementing and monitoring the School’s security program. The seven required minimum elements for a financial institution of fewer than 5,000 customers will be in place with this policy.

Finding 2024-001

2024-001 - Student Financial Aid Cluster - Federal Direct Student Loans and Federal Pell Grant Program - Assistance Listing No. 84.286 and 84.063; Grant Period - For the year ended June 30, 2024 Condition: The School does not have a written information security program containing the required minimum elements including the designation of a qualified individual who is responsible for implementing and monitoring the School’s program. Criteria: The School is required to have a written information security program that includes the required minimum elements including designating a qualified individual who is responsible for implementing and monitoring the School’s program. Cause: The School did not have a written information security program containing the required elements. Effect of Condition: The School was not in compliance with the requirement to have a written information security program that includes the required minimum elements including designating a qualified individual who is responsible for implementing and monitoring the School's program Questioned Costs: None. Recommendation: The School should designate a qualified individual responsible for implementing an monitoring the School's information security program. This individual should put procedures in place to create a written information security program that addresses the required minimum elements required by the Student Financial Aid cluster included in the Gramm-Leach-Bliley Act - Student Information Security. Views of Responsible Officials and Planned Corrective Actions: NTCC is in the process of a First Reading Policy on or before February 20, 2025, and a Second Reading Policy for full approval on or before March 20, 2025. This policy will name the Practical Nursing Coordinator, as the individual responsible for implementing and monitoring the School’s security program. The seven required minimum elements for a financial institution of fewer than 5,000 customers will be in place with this policy.