FAC Explorer

Audit 340598

FY End
2024-06-30
Total Expended
$9.13M
Findings
8
Programs
13
Organization: Blue Mountain Community College District (OR)
Year: 2024 Accepted: 2025-01-30
Auditor: Dickey and Tremper LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520794 2024-002 Material Weakness - N
520795 2024-002 Material Weakness - N
520796 2024-002 Material Weakness - N
520797 2024-002 Material Weakness - N
1097236 2024-002 Material Weakness - N
1097237 2024-002 Material Weakness - N
1097238 2024-002 Material Weakness - N
1097239 2024-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.35M Yes 0
84.063 Federal Pell Grant Program $2.24M Yes 1
84.268 Federal Direct Student Loans $768,054 Yes 1
84.042 Trio Student Support Services $255,979 - 0
84.421 Disability Innovation Fund (dif) $92,061 - 0
84.425 Education Stabilization Fund $88,223 Yes 0
10.310 Agriculture and Food Research Initiative (afri) $85,168 - 0
84.007 Federal Supplemental Educational Opportunity Grants $63,267 Yes 1
84.033 Federal Work-Study Program $60,427 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $55,476 - 0
59.037 Small Business Development Centers $20,000 - 0
10.226 Secondary Education, Two-Year Postsecondary Education, and Agriculture in the K-12 Classroom $5,002 - 0
43.001 Science $2,500 - 0

Contacts

Name Title Type
EG5FK1UL2KB1 Tod Case Auditee
5412785785 Robert Tremper Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Direct loans (CFDA No. 84.268) are loans held by the Federal Government and are not included in loans receivable for the District. Direct loans disbursed during the year are included in the federal expenditures presented in the Schedule. The College has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Blue Mountain Community College District under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of 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 Blue Mountain Community College District, it is not intended to and does not present the financial position, changes in net position, or cash flows of Blue Mountain Community College District.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Direct loans (CFDA No. 84.268) are loans held by the Federal Government and are not included in loans receivable for the District. Direct loans disbursed during the year are included in the federal expenditures presented in the Schedule. The College has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. There were no awards provided to subrecipients during the fiscal year.

Finding Details

Finding 2024-002
Student Financial Assistance Cluster CFDA# 84.033, 84.063, 84.007, and 84.268 Special Tests and Provisions – Common Origination and Disbursement (COD) Reporting Material Weakness in Internal Control over Compliance Criteria: Institutions are required to submit disbursement records to the COD that are accurate. The disbursement record reports the actual disbursement date and the amount of the disbursement. Institutions must report student disbursement data within 15 calendar days 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. Condition: During our testing of the information submitted to COD we noted 13 students out of the 40 tested where the disbursement date per the College’s records and the processing date at COD fell outside the mandatory 15-day reporting window. Cause: The College had issues with the student information system as they prepared to switch to a new information system that caused delays when the information was submitted to COD, as well as impacting the accuracy of the information being reported. Effect: The College is not in compliance with the federal COD reporting requirements described in the OMB Compliance Supplement and required by the Department of Education. Questioned Costs: None reported Context/Sampling: The College disbursed Federal financial aid to approximately 655 students in the 2023-2024 school year. A non-statistical sample of 40 students was selected for testing. Repeat Finding: Yes Auditor’s recommendation: The College should implement additional processes to review, update, and verify that student disbursements are reported to COD accurately and timely. Management’s response: The issue related to the Common Origination and Disbursement (COD) disbursement files continued to be an issue with our old Student Information System (SIS), Anthology. As of July 1, 2024 the College has moved to a new SIS, FOCAL. In addition, we moved to a standalone financial aid system, PowerFaids, that integrates with FOCAL. PowerFaids does not allow disbursement unless the Common Origination and Disbursement file from EdExpress is marked accordingly. Moving forward, disbursement files from COD will be reviewed daily and any disbursement records found to have errors will be resolved immediately. This will prevent future disbursement date errors with COD.
Finding 2024-002
Student Financial Assistance Cluster CFDA# 84.033, 84.063, 84.007, and 84.268 Special Tests and Provisions – Common Origination and Disbursement (COD) Reporting Material Weakness in Internal Control over Compliance Criteria: Institutions are required to submit disbursement records to the COD that are accurate. The disbursement record reports the actual disbursement date and the amount of the disbursement. Institutions must report student disbursement data within 15 calendar days 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. Condition: During our testing of the information submitted to COD we noted 13 students out of the 40 tested where the disbursement date per the College’s records and the processing date at COD fell outside the mandatory 15-day reporting window. Cause: The College had issues with the student information system as they prepared to switch to a new information system that caused delays when the information was submitted to COD, as well as impacting the accuracy of the information being reported. Effect: The College is not in compliance with the federal COD reporting requirements described in the OMB Compliance Supplement and required by the Department of Education. Questioned Costs: None reported Context/Sampling: The College disbursed Federal financial aid to approximately 655 students in the 2023-2024 school year. A non-statistical sample of 40 students was selected for testing. Repeat Finding: Yes Auditor’s recommendation: The College should implement additional processes to review, update, and verify that student disbursements are reported to COD accurately and timely. Management’s response: The issue related to the Common Origination and Disbursement (COD) disbursement files continued to be an issue with our old Student Information System (SIS), Anthology. As of July 1, 2024 the College has moved to a new SIS, FOCAL. In addition, we moved to a standalone financial aid system, PowerFaids, that integrates with FOCAL. PowerFaids does not allow disbursement unless the Common Origination and Disbursement file from EdExpress is marked accordingly. Moving forward, disbursement files from COD will be reviewed daily and any disbursement records found to have errors will be resolved immediately. This will prevent future disbursement date errors with COD.
Finding 2024-002
Student Financial Assistance Cluster CFDA# 84.033, 84.063, 84.007, and 84.268 Special Tests and Provisions – Common Origination and Disbursement (COD) Reporting Material Weakness in Internal Control over Compliance Criteria: Institutions are required to submit disbursement records to the COD that are accurate. The disbursement record reports the actual disbursement date and the amount of the disbursement. Institutions must report student disbursement data within 15 calendar days 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. Condition: During our testing of the information submitted to COD we noted 13 students out of the 40 tested where the disbursement date per the College’s records and the processing date at COD fell outside the mandatory 15-day reporting window. Cause: The College had issues with the student information system as they prepared to switch to a new information system that caused delays when the information was submitted to COD, as well as impacting the accuracy of the information being reported. Effect: The College is not in compliance with the federal COD reporting requirements described in the OMB Compliance Supplement and required by the Department of Education. Questioned Costs: None reported Context/Sampling: The College disbursed Federal financial aid to approximately 655 students in the 2023-2024 school year. A non-statistical sample of 40 students was selected for testing. Repeat Finding: Yes Auditor’s recommendation: The College should implement additional processes to review, update, and verify that student disbursements are reported to COD accurately and timely. Management’s response: The issue related to the Common Origination and Disbursement (COD) disbursement files continued to be an issue with our old Student Information System (SIS), Anthology. As of July 1, 2024 the College has moved to a new SIS, FOCAL. In addition, we moved to a standalone financial aid system, PowerFaids, that integrates with FOCAL. PowerFaids does not allow disbursement unless the Common Origination and Disbursement file from EdExpress is marked accordingly. Moving forward, disbursement files from COD will be reviewed daily and any disbursement records found to have errors will be resolved immediately. This will prevent future disbursement date errors with COD.
Finding 2024-002
Student Financial Assistance Cluster CFDA# 84.033, 84.063, 84.007, and 84.268 Special Tests and Provisions – Common Origination and Disbursement (COD) Reporting Material Weakness in Internal Control over Compliance Criteria: Institutions are required to submit disbursement records to the COD that are accurate. The disbursement record reports the actual disbursement date and the amount of the disbursement. Institutions must report student disbursement data within 15 calendar days 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. Condition: During our testing of the information submitted to COD we noted 13 students out of the 40 tested where the disbursement date per the College’s records and the processing date at COD fell outside the mandatory 15-day reporting window. Cause: The College had issues with the student information system as they prepared to switch to a new information system that caused delays when the information was submitted to COD, as well as impacting the accuracy of the information being reported. Effect: The College is not in compliance with the federal COD reporting requirements described in the OMB Compliance Supplement and required by the Department of Education. Questioned Costs: None reported Context/Sampling: The College disbursed Federal financial aid to approximately 655 students in the 2023-2024 school year. A non-statistical sample of 40 students was selected for testing. Repeat Finding: Yes Auditor’s recommendation: The College should implement additional processes to review, update, and verify that student disbursements are reported to COD accurately and timely. Management’s response: The issue related to the Common Origination and Disbursement (COD) disbursement files continued to be an issue with our old Student Information System (SIS), Anthology. As of July 1, 2024 the College has moved to a new SIS, FOCAL. In addition, we moved to a standalone financial aid system, PowerFaids, that integrates with FOCAL. PowerFaids does not allow disbursement unless the Common Origination and Disbursement file from EdExpress is marked accordingly. Moving forward, disbursement files from COD will be reviewed daily and any disbursement records found to have errors will be resolved immediately. This will prevent future disbursement date errors with COD.
Finding 2024-002
Student Financial Assistance Cluster CFDA# 84.033, 84.063, 84.007, and 84.268 Special Tests and Provisions – Common Origination and Disbursement (COD) Reporting Material Weakness in Internal Control over Compliance Criteria: Institutions are required to submit disbursement records to the COD that are accurate. The disbursement record reports the actual disbursement date and the amount of the disbursement. Institutions must report student disbursement data within 15 calendar days 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. Condition: During our testing of the information submitted to COD we noted 13 students out of the 40 tested where the disbursement date per the College’s records and the processing date at COD fell outside the mandatory 15-day reporting window. Cause: The College had issues with the student information system as they prepared to switch to a new information system that caused delays when the information was submitted to COD, as well as impacting the accuracy of the information being reported. Effect: The College is not in compliance with the federal COD reporting requirements described in the OMB Compliance Supplement and required by the Department of Education. Questioned Costs: None reported Context/Sampling: The College disbursed Federal financial aid to approximately 655 students in the 2023-2024 school year. A non-statistical sample of 40 students was selected for testing. Repeat Finding: Yes Auditor’s recommendation: The College should implement additional processes to review, update, and verify that student disbursements are reported to COD accurately and timely. Management’s response: The issue related to the Common Origination and Disbursement (COD) disbursement files continued to be an issue with our old Student Information System (SIS), Anthology. As of July 1, 2024 the College has moved to a new SIS, FOCAL. In addition, we moved to a standalone financial aid system, PowerFaids, that integrates with FOCAL. PowerFaids does not allow disbursement unless the Common Origination and Disbursement file from EdExpress is marked accordingly. Moving forward, disbursement files from COD will be reviewed daily and any disbursement records found to have errors will be resolved immediately. This will prevent future disbursement date errors with COD.
Finding 2024-002
Student Financial Assistance Cluster CFDA# 84.033, 84.063, 84.007, and 84.268 Special Tests and Provisions – Common Origination and Disbursement (COD) Reporting Material Weakness in Internal Control over Compliance Criteria: Institutions are required to submit disbursement records to the COD that are accurate. The disbursement record reports the actual disbursement date and the amount of the disbursement. Institutions must report student disbursement data within 15 calendar days 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. Condition: During our testing of the information submitted to COD we noted 13 students out of the 40 tested where the disbursement date per the College’s records and the processing date at COD fell outside the mandatory 15-day reporting window. Cause: The College had issues with the student information system as they prepared to switch to a new information system that caused delays when the information was submitted to COD, as well as impacting the accuracy of the information being reported. Effect: The College is not in compliance with the federal COD reporting requirements described in the OMB Compliance Supplement and required by the Department of Education. Questioned Costs: None reported Context/Sampling: The College disbursed Federal financial aid to approximately 655 students in the 2023-2024 school year. A non-statistical sample of 40 students was selected for testing. Repeat Finding: Yes Auditor’s recommendation: The College should implement additional processes to review, update, and verify that student disbursements are reported to COD accurately and timely. Management’s response: The issue related to the Common Origination and Disbursement (COD) disbursement files continued to be an issue with our old Student Information System (SIS), Anthology. As of July 1, 2024 the College has moved to a new SIS, FOCAL. In addition, we moved to a standalone financial aid system, PowerFaids, that integrates with FOCAL. PowerFaids does not allow disbursement unless the Common Origination and Disbursement file from EdExpress is marked accordingly. Moving forward, disbursement files from COD will be reviewed daily and any disbursement records found to have errors will be resolved immediately. This will prevent future disbursement date errors with COD.
Finding 2024-002
Student Financial Assistance Cluster CFDA# 84.033, 84.063, 84.007, and 84.268 Special Tests and Provisions – Common Origination and Disbursement (COD) Reporting Material Weakness in Internal Control over Compliance Criteria: Institutions are required to submit disbursement records to the COD that are accurate. The disbursement record reports the actual disbursement date and the amount of the disbursement. Institutions must report student disbursement data within 15 calendar days 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. Condition: During our testing of the information submitted to COD we noted 13 students out of the 40 tested where the disbursement date per the College’s records and the processing date at COD fell outside the mandatory 15-day reporting window. Cause: The College had issues with the student information system as they prepared to switch to a new information system that caused delays when the information was submitted to COD, as well as impacting the accuracy of the information being reported. Effect: The College is not in compliance with the federal COD reporting requirements described in the OMB Compliance Supplement and required by the Department of Education. Questioned Costs: None reported Context/Sampling: The College disbursed Federal financial aid to approximately 655 students in the 2023-2024 school year. A non-statistical sample of 40 students was selected for testing. Repeat Finding: Yes Auditor’s recommendation: The College should implement additional processes to review, update, and verify that student disbursements are reported to COD accurately and timely. Management’s response: The issue related to the Common Origination and Disbursement (COD) disbursement files continued to be an issue with our old Student Information System (SIS), Anthology. As of July 1, 2024 the College has moved to a new SIS, FOCAL. In addition, we moved to a standalone financial aid system, PowerFaids, that integrates with FOCAL. PowerFaids does not allow disbursement unless the Common Origination and Disbursement file from EdExpress is marked accordingly. Moving forward, disbursement files from COD will be reviewed daily and any disbursement records found to have errors will be resolved immediately. This will prevent future disbursement date errors with COD.
Finding 2024-002
Student Financial Assistance Cluster CFDA# 84.033, 84.063, 84.007, and 84.268 Special Tests and Provisions – Common Origination and Disbursement (COD) Reporting Material Weakness in Internal Control over Compliance Criteria: Institutions are required to submit disbursement records to the COD that are accurate. The disbursement record reports the actual disbursement date and the amount of the disbursement. Institutions must report student disbursement data within 15 calendar days 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. Condition: During our testing of the information submitted to COD we noted 13 students out of the 40 tested where the disbursement date per the College’s records and the processing date at COD fell outside the mandatory 15-day reporting window. Cause: The College had issues with the student information system as they prepared to switch to a new information system that caused delays when the information was submitted to COD, as well as impacting the accuracy of the information being reported. Effect: The College is not in compliance with the federal COD reporting requirements described in the OMB Compliance Supplement and required by the Department of Education. Questioned Costs: None reported Context/Sampling: The College disbursed Federal financial aid to approximately 655 students in the 2023-2024 school year. A non-statistical sample of 40 students was selected for testing. Repeat Finding: Yes Auditor’s recommendation: The College should implement additional processes to review, update, and verify that student disbursements are reported to COD accurately and timely. Management’s response: The issue related to the Common Origination and Disbursement (COD) disbursement files continued to be an issue with our old Student Information System (SIS), Anthology. As of July 1, 2024 the College has moved to a new SIS, FOCAL. In addition, we moved to a standalone financial aid system, PowerFaids, that integrates with FOCAL. PowerFaids does not allow disbursement unless the Common Origination and Disbursement file from EdExpress is marked accordingly. Moving forward, disbursement files from COD will be reviewed daily and any disbursement records found to have errors will be resolved immediately. This will prevent future disbursement date errors with COD.