FAC Explorer

Audit 338261

FY End
2024-06-30
Total Expended
$25.04M
Findings
8
Programs
19
Organization: San Bernardino Community College District (CA)
Year: 2024 Accepted: 2025-01-15
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519371 2024-002 Significant Deficiency - N
519372 2024-002 Significant Deficiency - N
519373 2024-002 Significant Deficiency - N
519374 2024-002 Significant Deficiency - N
1095813 2024-002 Significant Deficiency - N
1095814 2024-002 Significant Deficiency - N
1095815 2024-002 Significant Deficiency - N
1095816 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $19.99M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $858,399 Yes 0
84.116 Fund for the Improvement of Postsecondary Education $780,181 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $668,989 - 0
84.007 Federal Supplemental Educational Opportunity Grants $628,863 Yes 1
84.033 Federal Work-Study Program $413,063 Yes 1
84.268 Federal Direct Student Loans $316,708 Yes 1
84.042 Trio Student Support Services $243,698 - 0
10.558 Child and Adult Care Food Program $207,532 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $172,889 - 0
20.112 Aviation Maintenance Technical Workforce Grant Program $134,881 - 0
11.611 Manufacturing Extension Partnership $126,245 - 0
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $117,013 - 0
93.558 Temporary Assistance for Needy Families $87,307 - 0
93.575 Child Care and Development Block Grant $50,617 - 0
84.031 Higher Education Institutional Aid $33,864 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $31,331 - 0
93.658 Foster Care Title IV-E $15,703 - 0
64.117 Survivors and Dependents Educational Assistance $306 - 0

Contacts

Name Title Type
GPW4UYVHH8M8 Jorge Andrade Cortes Auditee
9093886955 Richard Alonzo Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2024. The information 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 District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. The District has not elected to use the 10% de minimis cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2024-002
Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan programs to the National Student Loan Data System (NSLDS). 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 (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has 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. Condition Significant Deficiency in Internal Control over Compliance – During testing over the NSLDS reporting requirements, 21 of 60 students tested were not reported as having a change in enrollment status and/or withdrawal date to NSLDS (dates of change did not agree to NSLDS). In addition, 2 of those 21 students’ program of students were not reflected in NSLDS. Questioned Costs There are no questioned costs associated with the noncompliance. Context A non-statistical sample of 60 students out of 414 students, which had Return to Title IV calculations performed during the 2024 aid year. Effect The District is not in compliance with the federal enrollment reporting requirements described in the OMB compliance supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs to NSLDS timely or accurately. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to 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 (NSLDSFAP) website.
Finding 2024-002
Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan programs to the National Student Loan Data System (NSLDS). 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 (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has 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. Condition Significant Deficiency in Internal Control over Compliance – During testing over the NSLDS reporting requirements, 21 of 60 students tested were not reported as having a change in enrollment status and/or withdrawal date to NSLDS (dates of change did not agree to NSLDS). In addition, 2 of those 21 students’ program of students were not reflected in NSLDS. Questioned Costs There are no questioned costs associated with the noncompliance. Context A non-statistical sample of 60 students out of 414 students, which had Return to Title IV calculations performed during the 2024 aid year. Effect The District is not in compliance with the federal enrollment reporting requirements described in the OMB compliance supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs to NSLDS timely or accurately. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to 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 (NSLDSFAP) website.
Finding 2024-002
Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan programs to the National Student Loan Data System (NSLDS). 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 (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has 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. Condition Significant Deficiency in Internal Control over Compliance – During testing over the NSLDS reporting requirements, 21 of 60 students tested were not reported as having a change in enrollment status and/or withdrawal date to NSLDS (dates of change did not agree to NSLDS). In addition, 2 of those 21 students’ program of students were not reflected in NSLDS. Questioned Costs There are no questioned costs associated with the noncompliance. Context A non-statistical sample of 60 students out of 414 students, which had Return to Title IV calculations performed during the 2024 aid year. Effect The District is not in compliance with the federal enrollment reporting requirements described in the OMB compliance supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs to NSLDS timely or accurately. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to 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 (NSLDSFAP) website.
Finding 2024-002
Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan programs to the National Student Loan Data System (NSLDS). 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 (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has 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. Condition Significant Deficiency in Internal Control over Compliance – During testing over the NSLDS reporting requirements, 21 of 60 students tested were not reported as having a change in enrollment status and/or withdrawal date to NSLDS (dates of change did not agree to NSLDS). In addition, 2 of those 21 students’ program of students were not reflected in NSLDS. Questioned Costs There are no questioned costs associated with the noncompliance. Context A non-statistical sample of 60 students out of 414 students, which had Return to Title IV calculations performed during the 2024 aid year. Effect The District is not in compliance with the federal enrollment reporting requirements described in the OMB compliance supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs to NSLDS timely or accurately. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to 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 (NSLDSFAP) website.
Finding 2024-002
Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan programs to the National Student Loan Data System (NSLDS). 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 (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has 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. Condition Significant Deficiency in Internal Control over Compliance – During testing over the NSLDS reporting requirements, 21 of 60 students tested were not reported as having a change in enrollment status and/or withdrawal date to NSLDS (dates of change did not agree to NSLDS). In addition, 2 of those 21 students’ program of students were not reflected in NSLDS. Questioned Costs There are no questioned costs associated with the noncompliance. Context A non-statistical sample of 60 students out of 414 students, which had Return to Title IV calculations performed during the 2024 aid year. Effect The District is not in compliance with the federal enrollment reporting requirements described in the OMB compliance supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs to NSLDS timely or accurately. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to 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 (NSLDSFAP) website.
Finding 2024-002
Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan programs to the National Student Loan Data System (NSLDS). 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 (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has 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. Condition Significant Deficiency in Internal Control over Compliance – During testing over the NSLDS reporting requirements, 21 of 60 students tested were not reported as having a change in enrollment status and/or withdrawal date to NSLDS (dates of change did not agree to NSLDS). In addition, 2 of those 21 students’ program of students were not reflected in NSLDS. Questioned Costs There are no questioned costs associated with the noncompliance. Context A non-statistical sample of 60 students out of 414 students, which had Return to Title IV calculations performed during the 2024 aid year. Effect The District is not in compliance with the federal enrollment reporting requirements described in the OMB compliance supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs to NSLDS timely or accurately. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to 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 (NSLDSFAP) website.
Finding 2024-002
Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan programs to the National Student Loan Data System (NSLDS). 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 (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has 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. Condition Significant Deficiency in Internal Control over Compliance – During testing over the NSLDS reporting requirements, 21 of 60 students tested were not reported as having a change in enrollment status and/or withdrawal date to NSLDS (dates of change did not agree to NSLDS). In addition, 2 of those 21 students’ program of students were not reflected in NSLDS. Questioned Costs There are no questioned costs associated with the noncompliance. Context A non-statistical sample of 60 students out of 414 students, which had Return to Title IV calculations performed during the 2024 aid year. Effect The District is not in compliance with the federal enrollment reporting requirements described in the OMB compliance supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs to NSLDS timely or accurately. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to 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 (NSLDSFAP) website.
Finding 2024-002
Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan programs to the National Student Loan Data System (NSLDS). 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 (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has 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. Condition Significant Deficiency in Internal Control over Compliance – During testing over the NSLDS reporting requirements, 21 of 60 students tested were not reported as having a change in enrollment status and/or withdrawal date to NSLDS (dates of change did not agree to NSLDS). In addition, 2 of those 21 students’ program of students were not reflected in NSLDS. Questioned Costs There are no questioned costs associated with the noncompliance. Context A non-statistical sample of 60 students out of 414 students, which had Return to Title IV calculations performed during the 2024 aid year. Effect The District is not in compliance with the federal enrollment reporting requirements described in the OMB compliance supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs to NSLDS timely or accurately. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to 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 (NSLDSFAP) website.