FAC Explorer

Audit 342163

FY End
2024-06-30
Total Expended
$9.84M
Findings
4
Programs
18
Organization: Bay Mills Community College (MI)
Year: 2024 Accepted: 2025-02-12
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522789 2024-001 Significant Deficiency - N
522790 2024-001 Significant Deficiency - N
1099231 2024-001 Significant Deficiency - N
1099232 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $1.39M Yes 1
84.425 Education Stabilization Fund $952,811 - 0
84.031 Higher Education Institutional Aid $557,387 - 0
93.600 Head Start $348,568 - 0
10.221 Tribal Colleges Education Equity Grants $244,928 - 0
84.042 Trio Student Support Services $236,300 - 0
84.048 Career and Technical Education -- Basic Grants to States $199,292 - 0
10.766 Community Facilities Loans and Grants $189,994 - 0
10.222 Tribal Colleges Endowment Program $106,315 - 0
10.500 Cooperative Extension Service $99,546 - 0
10.215 Sustainable Agriculture Research and Education $94,017 - 0
15.027 Assistance to Tribally Controlled Community Colleges and Universities $61,982 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $25,000 Yes 0
84.033 Federal Work-Study Program $25,000 Yes 0
47.076 Stem Education (formerly Education and Human Resources) $11,673 - 0
10.227 1994 Institutions Research Grants $8,085 - 0
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $1,084 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $110 - 0

Contacts

Name Title Type
LB25NLD3N9J5 Laura Postma Auditee
9062488420 Doug Deeter Auditor
No contacts on file

Notes to SEFA

Title: RECONCILIATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO THE BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of the Bay Mills Community College (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 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 position or cash flows of the College. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the College's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the College has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The following is a reconciliation of the expenditures reported on the Schedule to the grant revenue - federal and state as reported in the financial statements: Total of grant revenue - federal and state on the statement of revenues, expenditures and changes in fund balances - governmental funds $10,106,240 State and other awards (271,140) Total expenditures per the Schedule $9,835,100
Title: PASS-THROUGH AGENCIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of the Bay Mills Community College (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 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 position or cash flows of the College. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the College's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the College has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The College receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: "See the Notes to SEFA for chart/table".

Finding Details

Finding 2024-001
2024-001 - Status Change Reporting Issues. Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Number 84.063; Award Number P063P234637. Criteria. Institutions are required to report enrollment information under the Pell grant program via the National Student Loan Data System (NSLDS) (OMB No. 1845-0035) (Pell, 34 CFR 690.83(b)(2)). 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. 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. During our testing of the Pell Grant program, we selected a sample of forty students to test for timeliness and accurate reporting of student status changes to the National Student Loan Data System (NSLDS). Of the forty tested, nine were out of compliance based on the criteria outlined in the Department of Education's Code of Federal Regulations at 34 CFR 690.83(b)(2). Cause. The College did not have a policy for administratively withdrawing students who ceased attending classes, which hindered their ability to report the student status changes to NSLDS in a timely manner. Effect. As a result of this condition, the NSLDS system may not be updated with correct student information, which may cause over subsequent awarding issues or loan repayment term discrepancies. Questioned Costs. No costs are required to be questioned as a result of this finding, insomuch as no unallowable expenditures were noted. Recommendation. We recommend that the College establish a withdrawal policy to improve the accuracy of their status change reporting. We also recommend enhanced processes for reviewing and verifying the accuracy of data submissions to NSLDS. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding 2024-001
2024-001 - Status Change Reporting Issues. Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Number 84.063; Award Number P063P234637. Criteria. Institutions are required to report enrollment information under the Pell grant program via the National Student Loan Data System (NSLDS) (OMB No. 1845-0035) (Pell, 34 CFR 690.83(b)(2)). 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. 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. During our testing of the Pell Grant program, we selected a sample of forty students to test for timeliness and accurate reporting of student status changes to the National Student Loan Data System (NSLDS). Of the forty tested, nine were out of compliance based on the criteria outlined in the Department of Education's Code of Federal Regulations at 34 CFR 690.83(b)(2). Cause. The College did not have a policy for administratively withdrawing students who ceased attending classes, which hindered their ability to report the student status changes to NSLDS in a timely manner. Effect. As a result of this condition, the NSLDS system may not be updated with correct student information, which may cause over subsequent awarding issues or loan repayment term discrepancies. Questioned Costs. No costs are required to be questioned as a result of this finding, insomuch as no unallowable expenditures were noted. Recommendation. We recommend that the College establish a withdrawal policy to improve the accuracy of their status change reporting. We also recommend enhanced processes for reviewing and verifying the accuracy of data submissions to NSLDS. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding 2024-001
2024-001 - Status Change Reporting Issues. Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Number 84.063; Award Number P063P234637. Criteria. Institutions are required to report enrollment information under the Pell grant program via the National Student Loan Data System (NSLDS) (OMB No. 1845-0035) (Pell, 34 CFR 690.83(b)(2)). 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. 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. During our testing of the Pell Grant program, we selected a sample of forty students to test for timeliness and accurate reporting of student status changes to the National Student Loan Data System (NSLDS). Of the forty tested, nine were out of compliance based on the criteria outlined in the Department of Education's Code of Federal Regulations at 34 CFR 690.83(b)(2). Cause. The College did not have a policy for administratively withdrawing students who ceased attending classes, which hindered their ability to report the student status changes to NSLDS in a timely manner. Effect. As a result of this condition, the NSLDS system may not be updated with correct student information, which may cause over subsequent awarding issues or loan repayment term discrepancies. Questioned Costs. No costs are required to be questioned as a result of this finding, insomuch as no unallowable expenditures were noted. Recommendation. We recommend that the College establish a withdrawal policy to improve the accuracy of their status change reporting. We also recommend enhanced processes for reviewing and verifying the accuracy of data submissions to NSLDS. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding 2024-001
2024-001 - Status Change Reporting Issues. Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Number 84.063; Award Number P063P234637. Criteria. Institutions are required to report enrollment information under the Pell grant program via the National Student Loan Data System (NSLDS) (OMB No. 1845-0035) (Pell, 34 CFR 690.83(b)(2)). 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. 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. During our testing of the Pell Grant program, we selected a sample of forty students to test for timeliness and accurate reporting of student status changes to the National Student Loan Data System (NSLDS). Of the forty tested, nine were out of compliance based on the criteria outlined in the Department of Education's Code of Federal Regulations at 34 CFR 690.83(b)(2). Cause. The College did not have a policy for administratively withdrawing students who ceased attending classes, which hindered their ability to report the student status changes to NSLDS in a timely manner. Effect. As a result of this condition, the NSLDS system may not be updated with correct student information, which may cause over subsequent awarding issues or loan repayment term discrepancies. Questioned Costs. No costs are required to be questioned as a result of this finding, insomuch as no unallowable expenditures were noted. Recommendation. We recommend that the College establish a withdrawal policy to improve the accuracy of their status change reporting. We also recommend enhanced processes for reviewing and verifying the accuracy of data submissions to NSLDS. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.