FAC Explorer

Audit 340636

FY End
2024-08-31
Total Expended
$10.59M
Findings
2
Programs
15
Organization: Paris Junior College (TX)
Year: 2024 Accepted: 2025-01-30
Auditor: McClanahan & Holmes LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520816 2024-003 Significant Deficiency - N
1097258 2024-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $6.89M Yes 0
84.268 Federal Direct Student Loans $586,856 Yes 0
84.044 Trio Talent Search $461,909 Yes 0
84.047 Trio Upward Bound $450,891 Yes 0
84.066 Trio Educational Opportunity Centers $307,441 Yes 0
84.042 Trio Student Support Services $218,209 Yes 1
84.048A Career and Technical Education -- Basic Grants to States $197,252 - 0
64.028 Post-9/11 Veterans Educational Assistance $150,662 - 0
84.002 Adult Education - Basic Grants to States $117,294 - 0
59.037 Small Business Development Centers $87,092 - 0
84.033 Federal Work-Study Program $77,262 Yes 0
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $55,456 - 0
84.007 Federal Supplemental Educational Opportunity Grants $51,899 Yes 0
84.425C Education Stabilization Fund $29,588 - 0
93.558 Temporary Assistance for Needy Families $1,959 - 0

Contacts

Name Title Type
HBLUKEQ64HR4 Keitha Carlton Auditee
9037820311 Teffany Kavanaugh Auditor
No contacts on file

Notes to SEFA

Title: Not 1: Federal Financial Assistance Reconciliation Accounting Policies: The expenditures included in the schedule are reported for PJC's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represented funds which have been expended by PJC for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from the amounts used in the preparation of the basic financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. PJC has followed guidelines issued by various entities in the preparation of the schedule. De Minimis Rate Used: Y Rate Explanation: Paris Junior College has elected to use the 10-percent de minimis cost rate allowed under the Uniform Guidance. Federal Grants and Contracts Revenue $ 2,205,552 Pass - Through Awards 623,590 Federal Grants and Contracts Revenue - per Schedule A 2,829,142 Add: Non-operating Federal Revenue - per Schedule C 7,761,645 Total Federal Financial Assistance $ 10,590,787 Indirect/Administrative Costs Recoveries are included on Schedule A in the category of Other Operating Revenues. For FY2024, these recoveries equaled $117,982.
Title: Note 4: Amounts Passed-Through by the College Accounting Policies: The expenditures included in the schedule are reported for PJC's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represented funds which have been expended by PJC for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from the amounts used in the preparation of the basic financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. PJC has followed guidelines issued by various entities in the preparation of the schedule. De Minimis Rate Used: Y Rate Explanation: Paris Junior College has elected to use the 10-percent de minimis cost rate allowed under the Uniform Guidance. North Texas Community College - 0718ALAE00 $222 North Texas Community College - 0718ALAF00 174,511 North Texas Community College - 2924ALA025 24,649 Total Amount Passed - Through $199,382

Finding Details

Finding 2024-003
Condition: During the course of our audit, we noted that during the student application process, the program director did not review the application and supporting documentation to verify that eligibility compliance requirements were met. Criteria: Internal control procedures affect the College’s ability to maintain compliance. Management must establish and maintain effective internal controls related to the student application process and determination of eligibility. Cause: The College failed to implement internal controls in the Student Support Services TRIO program related to the eligibility requirements to ensure compliance. Effect: As a result of this condition, the student application process and determination of eligibility was not reviewed by the program director to ensure eligibility compliance requirements were met. Recommendation: We recommend the College implement a review process of students’ applications to ensure eligibility compliance requirements are met. Views of Responsible Official and Planned Corrective Actions: Paris Junior College management will ensure that a comprehensive procedure is established and implemented to ensure a review of student applications meet eligibility compliance requirements.
Finding 2024-003
Condition: During the course of our audit, we noted that during the student application process, the program director did not review the application and supporting documentation to verify that eligibility compliance requirements were met. Criteria: Internal control procedures affect the College’s ability to maintain compliance. Management must establish and maintain effective internal controls related to the student application process and determination of eligibility. Cause: The College failed to implement internal controls in the Student Support Services TRIO program related to the eligibility requirements to ensure compliance. Effect: As a result of this condition, the student application process and determination of eligibility was not reviewed by the program director to ensure eligibility compliance requirements were met. Recommendation: We recommend the College implement a review process of students’ applications to ensure eligibility compliance requirements are met. Views of Responsible Official and Planned Corrective Actions: Paris Junior College management will ensure that a comprehensive procedure is established and implemented to ensure a review of student applications meet eligibility compliance requirements.