Audit 341116

FY End
2024-06-30
Total Expended
$2.54M
Findings
8
Programs
13
Organization: Eastern Wyoming College (WY)
Year: 2024 Accepted: 2025-02-04

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
521160 2024-002 Significant Deficiency Yes N
521161 2024-002 Significant Deficiency Yes N
521162 2024-003 Significant Deficiency - L
521163 2024-003 Significant Deficiency - L
1097602 2024-002 Significant Deficiency Yes N
1097603 2024-002 Significant Deficiency Yes N
1097604 2024-003 Significant Deficiency - L
1097605 2024-003 Significant Deficiency - L

Contacts

Name Title Type
YMMKWCY66NR3 Kwin Wilkes Auditee
3075328218 Brittany Wilson Auditor
No contacts on file

Notes to SEFA

Title: Note 3. Basis of Presentation Accounting Policies: Expenditures reported on the accompanying Eastern Wyoming College (the College) Schedule of Expenditures of Federal Awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The College provided no Federal funds to subrecipients. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The College did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance The Schedule includes Federal award activity of the College under programs of the Federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the 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.

Finding Details

2024-002: Student Financial Aid Cluster - Special Tests: Enrollment Reporting (Significant Deficiency) Assistance Listing Numbers and Titles: #84.268, Federal Direct Student Loans, and #84.063, Federal Pell Grant Program Federal Agency Name: U.S. Department of Education Pass-Through Entity Name (if applicable): N/A Award Number/Name: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 690.83(b)(2), “The Secretary accepts a student’s Payment Data that is submitted in accordance with procedures established through publication in the Federal Register, and that contains information the Secretary considers to be accurate in light of other available information including that previously provided by the student and the institution.” Per 34 CFR 685.309(b), “Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary - (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary.” Per 2.3 of the National Student Loan Data System (NSLDS) Enrollment Reporting Guide, “The accurate administration of the Title IV programs depends heavily on the accuracy of the enrollment information reported by schools and timely and complete enrollment status reporting can help reduce the need for paper deferment forms.” Per 2.4 of the NSLDS Enrollment Reporting Guide, “NSLDS tracks how many students, included on a school’s Roster file, were certified with Program Level information and whether a school has reported programs with a 2020 CIP Year (Enrollment Reporting Statistics). This information is used to determine whether a school is complying with applicable regulations and guidance.” Per 3.3 of the NSLDS Enrollment Reporting Guide, “As with any school/servicer arrangement for the administration of Title IV programs, if the school uses an Enrollment Reporting Servicer, the school still has the primary responsibility for submitting timely, accurate, and complete responses to Enrollment Reporting Roster files, and for reporting any changes in student enrollment status in a timely manner.” Condition/context: Of the seven students selected for testing of accurate enrollment reporting, we noted the following errors: • Two instances in which the students were not reported as withdrawn at the Program-Level; • One instance in which the student’s published program length was incorrect; • One instance in which the student was reported as withdrawn with the incorrect effective date; and • Three instances in which the student was not reported within 60 days of the date of determination. Cause: The Student Financial Aid and Registrar Offices do not have controls in place to ensure the proper and timely reporting of student status changes. Effect: The improper reporting of student status changes could impact students’ interest subsidies and/or repayment status. Questioned costs: None. Identification as a repeat finding: Yes. Recommendation: The Student Financial Aid and Registrar Offices should implement controls to ensure the proper and timely reporting of student status changes. Upon the implementation of an effective reporting control process, we recommend that the College directly review the student status changes at the NSLDS rather than rely solely on its third-party service provider. Views of responsible officials and planned corrective action: Management concurs with the finding. See Exhibit I for the corrective action plan.
2024-002: Student Financial Aid Cluster - Special Tests: Enrollment Reporting (Significant Deficiency) Assistance Listing Numbers and Titles: #84.268, Federal Direct Student Loans, and #84.063, Federal Pell Grant Program Federal Agency Name: U.S. Department of Education Pass-Through Entity Name (if applicable): N/A Award Number/Name: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 690.83(b)(2), “The Secretary accepts a student’s Payment Data that is submitted in accordance with procedures established through publication in the Federal Register, and that contains information the Secretary considers to be accurate in light of other available information including that previously provided by the student and the institution.” Per 34 CFR 685.309(b), “Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary - (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary.” Per 2.3 of the National Student Loan Data System (NSLDS) Enrollment Reporting Guide, “The accurate administration of the Title IV programs depends heavily on the accuracy of the enrollment information reported by schools and timely and complete enrollment status reporting can help reduce the need for paper deferment forms.” Per 2.4 of the NSLDS Enrollment Reporting Guide, “NSLDS tracks how many students, included on a school’s Roster file, were certified with Program Level information and whether a school has reported programs with a 2020 CIP Year (Enrollment Reporting Statistics). This information is used to determine whether a school is complying with applicable regulations and guidance.” Per 3.3 of the NSLDS Enrollment Reporting Guide, “As with any school/servicer arrangement for the administration of Title IV programs, if the school uses an Enrollment Reporting Servicer, the school still has the primary responsibility for submitting timely, accurate, and complete responses to Enrollment Reporting Roster files, and for reporting any changes in student enrollment status in a timely manner.” Condition/context: Of the seven students selected for testing of accurate enrollment reporting, we noted the following errors: • Two instances in which the students were not reported as withdrawn at the Program-Level; • One instance in which the student’s published program length was incorrect; • One instance in which the student was reported as withdrawn with the incorrect effective date; and • Three instances in which the student was not reported within 60 days of the date of determination. Cause: The Student Financial Aid and Registrar Offices do not have controls in place to ensure the proper and timely reporting of student status changes. Effect: The improper reporting of student status changes could impact students’ interest subsidies and/or repayment status. Questioned costs: None. Identification as a repeat finding: Yes. Recommendation: The Student Financial Aid and Registrar Offices should implement controls to ensure the proper and timely reporting of student status changes. Upon the implementation of an effective reporting control process, we recommend that the College directly review the student status changes at the NSLDS rather than rely solely on its third-party service provider. Views of responsible officials and planned corrective action: Management concurs with the finding. See Exhibit I for the corrective action plan.
2024-003: Student Financial Aid Cluster – Reporting - Fiscal Operations Report and Application to Participate (FISAP) (Significant Deficiency) Assistance Listing Numbers and Titles: #84.077, Federal Supplemental Educational Opportunity Grants, and #84.033, Federal Work Study Program Federal Agency Name: U.S. Department of Education Pass-Through Entity Name (if applicable): N/A Award Number/Name: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 673.3(a), to participate in the Federal Perkins Loan, Federal Work Study (FWS), or Federal Supplemental Educational Opportunity Grants (FSEOG) programs, an institution shall file an application before the deadline date established annually by the Secretary through publication of a notice in the Federal Register. Per 34 CFR 673.3(b), the application for the Federal Perkins Loan, FWS, and FSEOG programs must be on a form approved by the Secretary and must contain the information needed by the Secretary to determine the institution’s allocation or reallocation of funds under Sections 462, 442, and 413D of the HEA, respectively. Condition/context: During our testing and review of the College’s FISAP, we noted that the amount reported for Part II, Section E - Total Tuition and Fees for the award year from July 1, 2022 to June 30, 2023 was overstated by $189,992. Cause: The Student Financial Aid and Business Offices did not have controls in place to ensure accurate amounts were reported the FISAP. Effect: Errors on the FISAP report could result in the loss and/or miscalculation of future Federal funding. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The Student Financial Aid and Business Offices should implement a system of controls related specifically to the supporting documentation utilized in the FISAP submission. Views of responsible officials and planned corrective action: Management concurs with the finding. See Exhibit I for the corrective action plan.
2024-003: Student Financial Aid Cluster – Reporting - Fiscal Operations Report and Application to Participate (FISAP) (Significant Deficiency) Assistance Listing Numbers and Titles: #84.077, Federal Supplemental Educational Opportunity Grants, and #84.033, Federal Work Study Program Federal Agency Name: U.S. Department of Education Pass-Through Entity Name (if applicable): N/A Award Number/Name: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 673.3(a), to participate in the Federal Perkins Loan, Federal Work Study (FWS), or Federal Supplemental Educational Opportunity Grants (FSEOG) programs, an institution shall file an application before the deadline date established annually by the Secretary through publication of a notice in the Federal Register. Per 34 CFR 673.3(b), the application for the Federal Perkins Loan, FWS, and FSEOG programs must be on a form approved by the Secretary and must contain the information needed by the Secretary to determine the institution’s allocation or reallocation of funds under Sections 462, 442, and 413D of the HEA, respectively. Condition/context: During our testing and review of the College’s FISAP, we noted that the amount reported for Part II, Section E - Total Tuition and Fees for the award year from July 1, 2022 to June 30, 2023 was overstated by $189,992. Cause: The Student Financial Aid and Business Offices did not have controls in place to ensure accurate amounts were reported the FISAP. Effect: Errors on the FISAP report could result in the loss and/or miscalculation of future Federal funding. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The Student Financial Aid and Business Offices should implement a system of controls related specifically to the supporting documentation utilized in the FISAP submission. Views of responsible officials and planned corrective action: Management concurs with the finding. See Exhibit I for the corrective action plan.
2024-002: Student Financial Aid Cluster - Special Tests: Enrollment Reporting (Significant Deficiency) Assistance Listing Numbers and Titles: #84.268, Federal Direct Student Loans, and #84.063, Federal Pell Grant Program Federal Agency Name: U.S. Department of Education Pass-Through Entity Name (if applicable): N/A Award Number/Name: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 690.83(b)(2), “The Secretary accepts a student’s Payment Data that is submitted in accordance with procedures established through publication in the Federal Register, and that contains information the Secretary considers to be accurate in light of other available information including that previously provided by the student and the institution.” Per 34 CFR 685.309(b), “Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary - (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary.” Per 2.3 of the National Student Loan Data System (NSLDS) Enrollment Reporting Guide, “The accurate administration of the Title IV programs depends heavily on the accuracy of the enrollment information reported by schools and timely and complete enrollment status reporting can help reduce the need for paper deferment forms.” Per 2.4 of the NSLDS Enrollment Reporting Guide, “NSLDS tracks how many students, included on a school’s Roster file, were certified with Program Level information and whether a school has reported programs with a 2020 CIP Year (Enrollment Reporting Statistics). This information is used to determine whether a school is complying with applicable regulations and guidance.” Per 3.3 of the NSLDS Enrollment Reporting Guide, “As with any school/servicer arrangement for the administration of Title IV programs, if the school uses an Enrollment Reporting Servicer, the school still has the primary responsibility for submitting timely, accurate, and complete responses to Enrollment Reporting Roster files, and for reporting any changes in student enrollment status in a timely manner.” Condition/context: Of the seven students selected for testing of accurate enrollment reporting, we noted the following errors: • Two instances in which the students were not reported as withdrawn at the Program-Level; • One instance in which the student’s published program length was incorrect; • One instance in which the student was reported as withdrawn with the incorrect effective date; and • Three instances in which the student was not reported within 60 days of the date of determination. Cause: The Student Financial Aid and Registrar Offices do not have controls in place to ensure the proper and timely reporting of student status changes. Effect: The improper reporting of student status changes could impact students’ interest subsidies and/or repayment status. Questioned costs: None. Identification as a repeat finding: Yes. Recommendation: The Student Financial Aid and Registrar Offices should implement controls to ensure the proper and timely reporting of student status changes. Upon the implementation of an effective reporting control process, we recommend that the College directly review the student status changes at the NSLDS rather than rely solely on its third-party service provider. Views of responsible officials and planned corrective action: Management concurs with the finding. See Exhibit I for the corrective action plan.
2024-002: Student Financial Aid Cluster - Special Tests: Enrollment Reporting (Significant Deficiency) Assistance Listing Numbers and Titles: #84.268, Federal Direct Student Loans, and #84.063, Federal Pell Grant Program Federal Agency Name: U.S. Department of Education Pass-Through Entity Name (if applicable): N/A Award Number/Name: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 690.83(b)(2), “The Secretary accepts a student’s Payment Data that is submitted in accordance with procedures established through publication in the Federal Register, and that contains information the Secretary considers to be accurate in light of other available information including that previously provided by the student and the institution.” Per 34 CFR 685.309(b), “Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary - (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary.” Per 2.3 of the National Student Loan Data System (NSLDS) Enrollment Reporting Guide, “The accurate administration of the Title IV programs depends heavily on the accuracy of the enrollment information reported by schools and timely and complete enrollment status reporting can help reduce the need for paper deferment forms.” Per 2.4 of the NSLDS Enrollment Reporting Guide, “NSLDS tracks how many students, included on a school’s Roster file, were certified with Program Level information and whether a school has reported programs with a 2020 CIP Year (Enrollment Reporting Statistics). This information is used to determine whether a school is complying with applicable regulations and guidance.” Per 3.3 of the NSLDS Enrollment Reporting Guide, “As with any school/servicer arrangement for the administration of Title IV programs, if the school uses an Enrollment Reporting Servicer, the school still has the primary responsibility for submitting timely, accurate, and complete responses to Enrollment Reporting Roster files, and for reporting any changes in student enrollment status in a timely manner.” Condition/context: Of the seven students selected for testing of accurate enrollment reporting, we noted the following errors: • Two instances in which the students were not reported as withdrawn at the Program-Level; • One instance in which the student’s published program length was incorrect; • One instance in which the student was reported as withdrawn with the incorrect effective date; and • Three instances in which the student was not reported within 60 days of the date of determination. Cause: The Student Financial Aid and Registrar Offices do not have controls in place to ensure the proper and timely reporting of student status changes. Effect: The improper reporting of student status changes could impact students’ interest subsidies and/or repayment status. Questioned costs: None. Identification as a repeat finding: Yes. Recommendation: The Student Financial Aid and Registrar Offices should implement controls to ensure the proper and timely reporting of student status changes. Upon the implementation of an effective reporting control process, we recommend that the College directly review the student status changes at the NSLDS rather than rely solely on its third-party service provider. Views of responsible officials and planned corrective action: Management concurs with the finding. See Exhibit I for the corrective action plan.
2024-003: Student Financial Aid Cluster – Reporting - Fiscal Operations Report and Application to Participate (FISAP) (Significant Deficiency) Assistance Listing Numbers and Titles: #84.077, Federal Supplemental Educational Opportunity Grants, and #84.033, Federal Work Study Program Federal Agency Name: U.S. Department of Education Pass-Through Entity Name (if applicable): N/A Award Number/Name: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 673.3(a), to participate in the Federal Perkins Loan, Federal Work Study (FWS), or Federal Supplemental Educational Opportunity Grants (FSEOG) programs, an institution shall file an application before the deadline date established annually by the Secretary through publication of a notice in the Federal Register. Per 34 CFR 673.3(b), the application for the Federal Perkins Loan, FWS, and FSEOG programs must be on a form approved by the Secretary and must contain the information needed by the Secretary to determine the institution’s allocation or reallocation of funds under Sections 462, 442, and 413D of the HEA, respectively. Condition/context: During our testing and review of the College’s FISAP, we noted that the amount reported for Part II, Section E - Total Tuition and Fees for the award year from July 1, 2022 to June 30, 2023 was overstated by $189,992. Cause: The Student Financial Aid and Business Offices did not have controls in place to ensure accurate amounts were reported the FISAP. Effect: Errors on the FISAP report could result in the loss and/or miscalculation of future Federal funding. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The Student Financial Aid and Business Offices should implement a system of controls related specifically to the supporting documentation utilized in the FISAP submission. Views of responsible officials and planned corrective action: Management concurs with the finding. See Exhibit I for the corrective action plan.
2024-003: Student Financial Aid Cluster – Reporting - Fiscal Operations Report and Application to Participate (FISAP) (Significant Deficiency) Assistance Listing Numbers and Titles: #84.077, Federal Supplemental Educational Opportunity Grants, and #84.033, Federal Work Study Program Federal Agency Name: U.S. Department of Education Pass-Through Entity Name (if applicable): N/A Award Number/Name: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 673.3(a), to participate in the Federal Perkins Loan, Federal Work Study (FWS), or Federal Supplemental Educational Opportunity Grants (FSEOG) programs, an institution shall file an application before the deadline date established annually by the Secretary through publication of a notice in the Federal Register. Per 34 CFR 673.3(b), the application for the Federal Perkins Loan, FWS, and FSEOG programs must be on a form approved by the Secretary and must contain the information needed by the Secretary to determine the institution’s allocation or reallocation of funds under Sections 462, 442, and 413D of the HEA, respectively. Condition/context: During our testing and review of the College’s FISAP, we noted that the amount reported for Part II, Section E - Total Tuition and Fees for the award year from July 1, 2022 to June 30, 2023 was overstated by $189,992. Cause: The Student Financial Aid and Business Offices did not have controls in place to ensure accurate amounts were reported the FISAP. Effect: Errors on the FISAP report could result in the loss and/or miscalculation of future Federal funding. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The Student Financial Aid and Business Offices should implement a system of controls related specifically to the supporting documentation utilized in the FISAP submission. Views of responsible officials and planned corrective action: Management concurs with the finding. See Exhibit I for the corrective action plan.