Audit 342189

FY End
2024-06-30
Total Expended
$13.64M
Findings
4
Programs
17
Organization: Middlesex Community College (MA)
Year: 2024 Accepted: 2025-02-12

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
522814 2024-001 Significant Deficiency - E
522815 2024-002 Significant Deficiency - E
1099256 2024-001 Significant Deficiency - E
1099257 2024-002 Significant Deficiency - E

Contacts

Name Title Type
FGH2ULMUM5E4 Jackson Chege Auditee
7812803509 David Diiulis 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 the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The College has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Middlesex Community College (the “College”) under programs of the Federal Government for the year ended June 30, 2024. The information on this Schedule is prepared 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 assets or cash flows of the College.
Title: Summary of Significant Accounting Policies 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 the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The College has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance.
Title: Indirect Cost Rate 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 the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The College has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The College has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Federal Direct Student Loan Programs 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 the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The College has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The College disbursed $2,196,116 of loans under the Federal Direct Student Loan program, which include Stafford Subsidized and Unsubsidized Loans and Parent Plus Loans. It is not practical to determine the balances of the loans outstanding to students of the College under the program as of June 30, 2024. The College is only responsible for the performance of certain administrative duties and, accordingly, these loans are not included in the College’s financial statements.

Finding Details

Criteria According to 34 CFR Section 690.62(a): Calculation of a Federal Pell Grant: The amount of a student's Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year. According to 34 CFR Section 690.2(c): Annual award: The Federal Pell Grant award amount a full-time student would receive under the payment schedule for a full academic year in an award year, and the amount a three-quarter time, half-time, and less-than-half-time student would receive under the appropriate disbursement schedule for being enrolled in that enrollment status for a full academic year in an award year. Disbursement Schedule: A table showing the annual awards that three-quarter, half-time, and less-than-half-time students at term-based institutions using credit hours would receive for an academic year. This table is published annually by the Secretary and is based on: (1) A student's expected family contribution, as determined in accordance with Title IV, Part F of the HEA; and (2) A student's attendance costs as defined in Title IV, Part F of the HEA. (3) The amount of funds available for making Federal Pell Grants. Condition Federal regulations require institutions to award Federal Pell Grants in accordance with the appropriate disbursement schedule for three-quarter, half-time, and less-than-half-time students based on the students’ EFC and cost of attendance. During our testing of forty students, one student was not awarded the proper amount of Pell Grant funds. Cause The College had to calculate the student’s financial aid manually based on the type of certification program the student was enrolled in. The student’s Federal Pell Grant was correctly calculated based on the student’s enrollment status, expected family contribution, and attendance costs; however, the total amount of funds disbursed was more than what was originally calculated. Inaccurate disbursing of the award was caused by human error while inputting the calculated Pell award which was not identified prior to disbursing the funds to the student. Effect By inputting the incorrect award, the student was over awarded Federal Pell Grant Costs Questioned Costs Federal Pell Grant overpayment of $128. Perspective Our sample was not, and was not intended to be, statistically valid. Of the forty students selected for testing, one student, or 2.5% of our sample, received an incorrect Federal Pell Grant award. Identification as a Repeat Finding, if applicable Not applicable Recommendation We recommend that management of the College review, and if necessary, update, the policies and procedures for awarding aid and ensuring enrollment statuses are correct to ensure Federal Pell Grant award amounts are properly calculated. Additionally, financial aid awards should be reviewed by management prior to disbursing funds to students. View of Responsible Officials The College agrees with the finding.
Criteria According to 34 CFR Section 685.304(b)(1): A school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR Section 685.304(b)(7): The school must maintain documentation substantiating the school's compliance with this section for each student borrower. Condition Federal regulations require institutions to perform exit counseling for all graduates and withdrawn students who borrow Federal Direct Student Loans. During our testing of forty students, one student who was awarded a Federal Direct Student Loan and graduated in the fiscal year did not receive exit counseling. Cause During review of Federal Direct Student Loan borrowers who graduated, the College recognized that only students who had a manual Direct Student Loan exit requirement (“DLEXIT”) added into their record were sent the required exit counseling notification letter. The DLEXIT requirement added to the applicable student recorded is needed to trigger creation and mailing of the Director Loan exiting counseling letter. The College became aware that job code (“RRREXIT”) out of their Enterprise Resource Planning system (“Banner”) had not been manually run. RRREXIT is a Banner job that identifies Direct Student Loan borrowers who have graduated, dropped below half-time, or withdrew completely and adds the DLEXIT requirement onto the student’s records. The staff member responsible for running the entire Direct Student Loan counseling letter process did not carry that part of the process. Effect The College did not provide exit counseling to a graduate student who was awarded Federal Direct Student Loans. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of forty students selected for testing, one student, or 2.5% of our sample, did not receive exit counseling. Identification as a Repeat Finding, if applicable Not applicable Recommendation We recommend that management of the College review, and if necessary, update the policies and procedures for Federal Direct Student Loan exit counseling notifications. Additionally, the staff members involved in process should have proper training and be made aware of all the compliance requirements for which they are responsible. View of Responsible Officials The College agrees with the finding.
Criteria According to 34 CFR Section 690.62(a): Calculation of a Federal Pell Grant: The amount of a student's Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year. According to 34 CFR Section 690.2(c): Annual award: The Federal Pell Grant award amount a full-time student would receive under the payment schedule for a full academic year in an award year, and the amount a three-quarter time, half-time, and less-than-half-time student would receive under the appropriate disbursement schedule for being enrolled in that enrollment status for a full academic year in an award year. Disbursement Schedule: A table showing the annual awards that three-quarter, half-time, and less-than-half-time students at term-based institutions using credit hours would receive for an academic year. This table is published annually by the Secretary and is based on: (1) A student's expected family contribution, as determined in accordance with Title IV, Part F of the HEA; and (2) A student's attendance costs as defined in Title IV, Part F of the HEA. (3) The amount of funds available for making Federal Pell Grants. Condition Federal regulations require institutions to award Federal Pell Grants in accordance with the appropriate disbursement schedule for three-quarter, half-time, and less-than-half-time students based on the students’ EFC and cost of attendance. During our testing of forty students, one student was not awarded the proper amount of Pell Grant funds. Cause The College had to calculate the student’s financial aid manually based on the type of certification program the student was enrolled in. The student’s Federal Pell Grant was correctly calculated based on the student’s enrollment status, expected family contribution, and attendance costs; however, the total amount of funds disbursed was more than what was originally calculated. Inaccurate disbursing of the award was caused by human error while inputting the calculated Pell award which was not identified prior to disbursing the funds to the student. Effect By inputting the incorrect award, the student was over awarded Federal Pell Grant Costs Questioned Costs Federal Pell Grant overpayment of $128. Perspective Our sample was not, and was not intended to be, statistically valid. Of the forty students selected for testing, one student, or 2.5% of our sample, received an incorrect Federal Pell Grant award. Identification as a Repeat Finding, if applicable Not applicable Recommendation We recommend that management of the College review, and if necessary, update, the policies and procedures for awarding aid and ensuring enrollment statuses are correct to ensure Federal Pell Grant award amounts are properly calculated. Additionally, financial aid awards should be reviewed by management prior to disbursing funds to students. View of Responsible Officials The College agrees with the finding.
Criteria According to 34 CFR Section 685.304(b)(1): A school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR Section 685.304(b)(7): The school must maintain documentation substantiating the school's compliance with this section for each student borrower. Condition Federal regulations require institutions to perform exit counseling for all graduates and withdrawn students who borrow Federal Direct Student Loans. During our testing of forty students, one student who was awarded a Federal Direct Student Loan and graduated in the fiscal year did not receive exit counseling. Cause During review of Federal Direct Student Loan borrowers who graduated, the College recognized that only students who had a manual Direct Student Loan exit requirement (“DLEXIT”) added into their record were sent the required exit counseling notification letter. The DLEXIT requirement added to the applicable student recorded is needed to trigger creation and mailing of the Director Loan exiting counseling letter. The College became aware that job code (“RRREXIT”) out of their Enterprise Resource Planning system (“Banner”) had not been manually run. RRREXIT is a Banner job that identifies Direct Student Loan borrowers who have graduated, dropped below half-time, or withdrew completely and adds the DLEXIT requirement onto the student’s records. The staff member responsible for running the entire Direct Student Loan counseling letter process did not carry that part of the process. Effect The College did not provide exit counseling to a graduate student who was awarded Federal Direct Student Loans. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of forty students selected for testing, one student, or 2.5% of our sample, did not receive exit counseling. Identification as a Repeat Finding, if applicable Not applicable Recommendation We recommend that management of the College review, and if necessary, update the policies and procedures for Federal Direct Student Loan exit counseling notifications. Additionally, the staff members involved in process should have proper training and be made aware of all the compliance requirements for which they are responsible. View of Responsible Officials The College agrees with the finding.