Audit 33821

FY End
2022-08-31
Total Expended
$17.32M
Findings
8
Programs
6
Organization: Cambridge College (MA)
Year: 2022 Accepted: 2023-05-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
35997 2022-002 Significant Deficiency Yes L
35998 2022-002 Significant Deficiency Yes L
35999 2022-003 Significant Deficiency Yes L
36000 2022-003 Significant Deficiency Yes L
612439 2022-002 Significant Deficiency Yes L
612440 2022-002 Significant Deficiency Yes L
612441 2022-003 Significant Deficiency Yes L
612442 2022-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $14.25M Yes 1
84.425 Education Stabilization Fund $1.36M Yes 1
84.063 Federal Pell Grant Program $1.06M Yes 1
84.031 Higher Education_institutional Aid $372,360 - 0
84.007 Federal Supplemental Educational Opportunity Grants $80,675 Yes 0
84.032 Federal Work-Study Program $16,466 Yes 0

Contacts

Name Title Type
ZLGNS2NAGH26 Dennis Madigan Auditee
6178730689 Alan Jutras Auditor
No contacts on file

Notes to SEFA

Title: LOANS OUTSTANDING Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Cambridge College (the College) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the College. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended August 31, 2022, the College processed $14,251,745 of new loans under the Federal Direct Student Loan Program (Direct Loan Program). The College is responsible only for the performance of certain administrative duties with respect to the Direct Loan Program and, accordingly, the value of these loans is not reflected in the Colleges basic financial statements. It is not practical to determine the balance of loans outstanding to students of the College under this program.

Finding Details

Finding 2022-002 Special Tests and Provisions ? Enrollment Reporting Compliance and Internal Control (Significant Deficiency) Federal Programs U.S. Department of Education Federal Pell Grant Program (Assistance Listing Number 84.063) Federal Direct Student Loans (Assistance Listing Number 84.268) Award year ended August 31, 2022 Criteria: Under the Federal Pell Grant Program and U.S. Department of Education (?ED?) loan programs, institutions are required to report student enrollment information via the National Student Loan Data System (?NSLDS?) (OMB No. 1845-0035). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access website. The data on the institution?s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS maintains as the most recently certified enrollment information. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Required program-level data includes, but is not limited to: ? Program enrollment status; ? Program enrollment effective date; ? Program begin date; ? Published program length and measurement; and, ? Classification of Instructional Program (?CIP?) code. Context and Condition: We selected 40 transactions for testing and noted that the campus-based information was appropriately reported, as was most of the program-level data. However, for 15 out of our 40 selections we noted that the program-level effective date of the change or the status reported was not correctly reported. In addition, for 1 out of our 40 selections the campus level reporting was not timely. Cause: The corrective action plan from the prior year finding was not fully implemented due to staff turnover. Effect: Reporting data for was not properly reported to the NSLDS for certain enrollment changes. Questioned Costs: None identified. Identified as a Repeat Finding: Yes, finding 2021-001. Due to the timing of the prior year report, this finding was expected to be a repeat finding in the current year. Recommendation: The College should implement procedures to ensure that students? program-level enrollment reporting data is reported to the NSLDS accurately and in accordance with the NSLDS Enrollment Guide. The College should also implement procedures to ensure this information is reviewed and approved by the appropriate individual. Views of Responsible Officials: Management agrees with the finding and is in the process of implementing changes to controls and processes to ensure similar errors will not occur in the future. Refer to Corrective Action Plan for further information.
Finding 2022-002 Special Tests and Provisions ? Enrollment Reporting Compliance and Internal Control (Significant Deficiency) Federal Programs U.S. Department of Education Federal Pell Grant Program (Assistance Listing Number 84.063) Federal Direct Student Loans (Assistance Listing Number 84.268) Award year ended August 31, 2022 Criteria: Under the Federal Pell Grant Program and U.S. Department of Education (?ED?) loan programs, institutions are required to report student enrollment information via the National Student Loan Data System (?NSLDS?) (OMB No. 1845-0035). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access website. The data on the institution?s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS maintains as the most recently certified enrollment information. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Required program-level data includes, but is not limited to: ? Program enrollment status; ? Program enrollment effective date; ? Program begin date; ? Published program length and measurement; and, ? Classification of Instructional Program (?CIP?) code. Context and Condition: We selected 40 transactions for testing and noted that the campus-based information was appropriately reported, as was most of the program-level data. However, for 15 out of our 40 selections we noted that the program-level effective date of the change or the status reported was not correctly reported. In addition, for 1 out of our 40 selections the campus level reporting was not timely. Cause: The corrective action plan from the prior year finding was not fully implemented due to staff turnover. Effect: Reporting data for was not properly reported to the NSLDS for certain enrollment changes. Questioned Costs: None identified. Identified as a Repeat Finding: Yes, finding 2021-001. Due to the timing of the prior year report, this finding was expected to be a repeat finding in the current year. Recommendation: The College should implement procedures to ensure that students? program-level enrollment reporting data is reported to the NSLDS accurately and in accordance with the NSLDS Enrollment Guide. The College should also implement procedures to ensure this information is reviewed and approved by the appropriate individual. Views of Responsible Officials: Management agrees with the finding and is in the process of implementing changes to controls and processes to ensure similar errors will not occur in the future. Refer to Corrective Action Plan for further information.
Finding 2022-003 Reporting Federal Programs U.S. Department of Education Education Stabilization Fund (Assistance Listing Number 84.425) Criteria: In addition to required quarterly reporting, the Department of Education developed the HEERF Data Collection Form (OMB Control Number 1840-0850) that institutions must have used to satisfy the annual reporting requirement for HEERF awards. This form was required to be submitted to ED via the Annual Report Data Collection System on May 6, 2022 and applied to the reporting period from January 1, 2022 through December 31, 2022. Context and Condition: Our review of the HEERF Data Collection Form website noted that the report was submitted on May 12, 2022, 6 days after the submission deadline. In addition, one quarterly report selected for testing was not submitted timely. Other reports selected for testing were submitted timely. Cause: Staff turnover and limited resources. Effect: Certain reports were submitted after the submission deadline. Questioned Costs: None identified. Identified as a Repeat Finding: Yes, finding 2021-002.
Finding 2022-003 Reporting Federal Programs U.S. Department of Education Education Stabilization Fund (Assistance Listing Number 84.425) Criteria: In addition to required quarterly reporting, the Department of Education developed the HEERF Data Collection Form (OMB Control Number 1840-0850) that institutions must have used to satisfy the annual reporting requirement for HEERF awards. This form was required to be submitted to ED via the Annual Report Data Collection System on May 6, 2022 and applied to the reporting period from January 1, 2022 through December 31, 2022. Context and Condition: Our review of the HEERF Data Collection Form website noted that the report was submitted on May 12, 2022, 6 days after the submission deadline. In addition, one quarterly report selected for testing was not submitted timely. Other reports selected for testing were submitted timely. Cause: Staff turnover and limited resources. Effect: Certain reports were submitted after the submission deadline. Questioned Costs: None identified. Identified as a Repeat Finding: Yes, finding 2021-002.
Finding 2022-002 Special Tests and Provisions ? Enrollment Reporting Compliance and Internal Control (Significant Deficiency) Federal Programs U.S. Department of Education Federal Pell Grant Program (Assistance Listing Number 84.063) Federal Direct Student Loans (Assistance Listing Number 84.268) Award year ended August 31, 2022 Criteria: Under the Federal Pell Grant Program and U.S. Department of Education (?ED?) loan programs, institutions are required to report student enrollment information via the National Student Loan Data System (?NSLDS?) (OMB No. 1845-0035). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access website. The data on the institution?s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS maintains as the most recently certified enrollment information. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Required program-level data includes, but is not limited to: ? Program enrollment status; ? Program enrollment effective date; ? Program begin date; ? Published program length and measurement; and, ? Classification of Instructional Program (?CIP?) code. Context and Condition: We selected 40 transactions for testing and noted that the campus-based information was appropriately reported, as was most of the program-level data. However, for 15 out of our 40 selections we noted that the program-level effective date of the change or the status reported was not correctly reported. In addition, for 1 out of our 40 selections the campus level reporting was not timely. Cause: The corrective action plan from the prior year finding was not fully implemented due to staff turnover. Effect: Reporting data for was not properly reported to the NSLDS for certain enrollment changes. Questioned Costs: None identified. Identified as a Repeat Finding: Yes, finding 2021-001. Due to the timing of the prior year report, this finding was expected to be a repeat finding in the current year. Recommendation: The College should implement procedures to ensure that students? program-level enrollment reporting data is reported to the NSLDS accurately and in accordance with the NSLDS Enrollment Guide. The College should also implement procedures to ensure this information is reviewed and approved by the appropriate individual. Views of Responsible Officials: Management agrees with the finding and is in the process of implementing changes to controls and processes to ensure similar errors will not occur in the future. Refer to Corrective Action Plan for further information.
Finding 2022-002 Special Tests and Provisions ? Enrollment Reporting Compliance and Internal Control (Significant Deficiency) Federal Programs U.S. Department of Education Federal Pell Grant Program (Assistance Listing Number 84.063) Federal Direct Student Loans (Assistance Listing Number 84.268) Award year ended August 31, 2022 Criteria: Under the Federal Pell Grant Program and U.S. Department of Education (?ED?) loan programs, institutions are required to report student enrollment information via the National Student Loan Data System (?NSLDS?) (OMB No. 1845-0035). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access website. The data on the institution?s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS maintains as the most recently certified enrollment information. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Required program-level data includes, but is not limited to: ? Program enrollment status; ? Program enrollment effective date; ? Program begin date; ? Published program length and measurement; and, ? Classification of Instructional Program (?CIP?) code. Context and Condition: We selected 40 transactions for testing and noted that the campus-based information was appropriately reported, as was most of the program-level data. However, for 15 out of our 40 selections we noted that the program-level effective date of the change or the status reported was not correctly reported. In addition, for 1 out of our 40 selections the campus level reporting was not timely. Cause: The corrective action plan from the prior year finding was not fully implemented due to staff turnover. Effect: Reporting data for was not properly reported to the NSLDS for certain enrollment changes. Questioned Costs: None identified. Identified as a Repeat Finding: Yes, finding 2021-001. Due to the timing of the prior year report, this finding was expected to be a repeat finding in the current year. Recommendation: The College should implement procedures to ensure that students? program-level enrollment reporting data is reported to the NSLDS accurately and in accordance with the NSLDS Enrollment Guide. The College should also implement procedures to ensure this information is reviewed and approved by the appropriate individual. Views of Responsible Officials: Management agrees with the finding and is in the process of implementing changes to controls and processes to ensure similar errors will not occur in the future. Refer to Corrective Action Plan for further information.
Finding 2022-003 Reporting Federal Programs U.S. Department of Education Education Stabilization Fund (Assistance Listing Number 84.425) Criteria: In addition to required quarterly reporting, the Department of Education developed the HEERF Data Collection Form (OMB Control Number 1840-0850) that institutions must have used to satisfy the annual reporting requirement for HEERF awards. This form was required to be submitted to ED via the Annual Report Data Collection System on May 6, 2022 and applied to the reporting period from January 1, 2022 through December 31, 2022. Context and Condition: Our review of the HEERF Data Collection Form website noted that the report was submitted on May 12, 2022, 6 days after the submission deadline. In addition, one quarterly report selected for testing was not submitted timely. Other reports selected for testing were submitted timely. Cause: Staff turnover and limited resources. Effect: Certain reports were submitted after the submission deadline. Questioned Costs: None identified. Identified as a Repeat Finding: Yes, finding 2021-002.
Finding 2022-003 Reporting Federal Programs U.S. Department of Education Education Stabilization Fund (Assistance Listing Number 84.425) Criteria: In addition to required quarterly reporting, the Department of Education developed the HEERF Data Collection Form (OMB Control Number 1840-0850) that institutions must have used to satisfy the annual reporting requirement for HEERF awards. This form was required to be submitted to ED via the Annual Report Data Collection System on May 6, 2022 and applied to the reporting period from January 1, 2022 through December 31, 2022. Context and Condition: Our review of the HEERF Data Collection Form website noted that the report was submitted on May 12, 2022, 6 days after the submission deadline. In addition, one quarterly report selected for testing was not submitted timely. Other reports selected for testing were submitted timely. Cause: Staff turnover and limited resources. Effect: Certain reports were submitted after the submission deadline. Questioned Costs: None identified. Identified as a Repeat Finding: Yes, finding 2021-002.