FAC Explorer

Audit 343860

FY End
2024-06-30
Total Expended
$15.59M
Findings
8
Programs
14
Organization: Rogue Community College (OR)
Year: 2024 Accepted: 2025-02-26
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524493 2024-002 Significant Deficiency - N
524494 2024-002 Significant Deficiency - N
524495 2024-002 Significant Deficiency - N
524496 2024-002 Significant Deficiency - N
1100935 2024-002 Significant Deficiency - N
1100936 2024-002 Significant Deficiency - N
1100937 2024-002 Significant Deficiency - N
1100938 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $8.48M Yes 1
84.268 Federal Direct Student Loans $3.86M Yes 1
84.044 Trio Talent Search $633,501 - 0
84.042 Trio Student Support Services $578,272 - 0
84.066 Trio Educational Opportunity Centers $300,823 - 0
84.007 Federal Supplemental Educational Opportunity Grants $173,500 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $166,186 - 0
84.033 Federal Work-Study Program $139,579 Yes 1
17.261 Workforce Data Quality Initiative (wdqi) $128,644 - 0
59.037 Small Business Development Centers $53,167 - 0
84.425 Education Stabilization Fund $47,109 - 0
84.002 Adult Education - Basic Grants to States $10,605 - 0
14.218 Community Development Block Grants/entitlement Grants $5,098 - 0
84.048 Career and Technical Education -- Basic Grants to States $1,238 - 0

Contacts

Name Title Type
R3NWL3ZM2ZZ8 Tammy Canady Auditee
5419567028 Kristin Diggs Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of the College under programs of the federal government for the year ending 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. The College received federal awards both directly from federal agencies and indirectly through pass-through entities.
Title: NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimis cost rate. Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient.
Title: NOTE 3 - FEDERAL STUDENT LOAN PROGRAMS Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimis cost rate. The College does not directly administer any of the Federal Direct Loans that the students utilize at the College. Therefore, only the value of the loans made during the year are represented on the schedule of expenditures of federal awards.
Title: NOTE 4 - INDIRECT COST RATE Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimis cost rate. The College has not elected to use the 10% de minimis cost rate.

Finding Details

Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement: Special Tests & Provisions – Enrollment Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Under 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing over enrollment reporting, it was noted 1 of 60 students tested where the Last Date of Attendance date per RCC records did not agree in NSLDS. Cause: The College pushed through the changes in enrollment status to the Clearinghouse timely and accurately based upon the student’s enrollment status; however, the change in enrollment status was not pushed through all the way to NSLDS resulting in inaccurate and untimely records within NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 833 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The College should implement controls to ensure that enrollment records for students are being updated every 60 days, and that those records being submitted to NSLDS are accurate. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement: Special Tests & Provisions – Enrollment Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Under 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing over enrollment reporting, it was noted 1 of 60 students tested where the Last Date of Attendance date per RCC records did not agree in NSLDS. Cause: The College pushed through the changes in enrollment status to the Clearinghouse timely and accurately based upon the student’s enrollment status; however, the change in enrollment status was not pushed through all the way to NSLDS resulting in inaccurate and untimely records within NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 833 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The College should implement controls to ensure that enrollment records for students are being updated every 60 days, and that those records being submitted to NSLDS are accurate. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement: Special Tests & Provisions – Enrollment Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Under 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing over enrollment reporting, it was noted 1 of 60 students tested where the Last Date of Attendance date per RCC records did not agree in NSLDS. Cause: The College pushed through the changes in enrollment status to the Clearinghouse timely and accurately based upon the student’s enrollment status; however, the change in enrollment status was not pushed through all the way to NSLDS resulting in inaccurate and untimely records within NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 833 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The College should implement controls to ensure that enrollment records for students are being updated every 60 days, and that those records being submitted to NSLDS are accurate. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement: Special Tests & Provisions – Enrollment Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Under 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing over enrollment reporting, it was noted 1 of 60 students tested where the Last Date of Attendance date per RCC records did not agree in NSLDS. Cause: The College pushed through the changes in enrollment status to the Clearinghouse timely and accurately based upon the student’s enrollment status; however, the change in enrollment status was not pushed through all the way to NSLDS resulting in inaccurate and untimely records within NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 833 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The College should implement controls to ensure that enrollment records for students are being updated every 60 days, and that those records being submitted to NSLDS are accurate. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement: Special Tests & Provisions – Enrollment Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Under 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing over enrollment reporting, it was noted 1 of 60 students tested where the Last Date of Attendance date per RCC records did not agree in NSLDS. Cause: The College pushed through the changes in enrollment status to the Clearinghouse timely and accurately based upon the student’s enrollment status; however, the change in enrollment status was not pushed through all the way to NSLDS resulting in inaccurate and untimely records within NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 833 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The College should implement controls to ensure that enrollment records for students are being updated every 60 days, and that those records being submitted to NSLDS are accurate. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement: Special Tests & Provisions – Enrollment Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Under 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing over enrollment reporting, it was noted 1 of 60 students tested where the Last Date of Attendance date per RCC records did not agree in NSLDS. Cause: The College pushed through the changes in enrollment status to the Clearinghouse timely and accurately based upon the student’s enrollment status; however, the change in enrollment status was not pushed through all the way to NSLDS resulting in inaccurate and untimely records within NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 833 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The College should implement controls to ensure that enrollment records for students are being updated every 60 days, and that those records being submitted to NSLDS are accurate. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement: Special Tests & Provisions – Enrollment Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Under 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing over enrollment reporting, it was noted 1 of 60 students tested where the Last Date of Attendance date per RCC records did not agree in NSLDS. Cause: The College pushed through the changes in enrollment status to the Clearinghouse timely and accurately based upon the student’s enrollment status; however, the change in enrollment status was not pushed through all the way to NSLDS resulting in inaccurate and untimely records within NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 833 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The College should implement controls to ensure that enrollment records for students are being updated every 60 days, and that those records being submitted to NSLDS are accurate. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement: Special Tests & Provisions – Enrollment Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Under 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing over enrollment reporting, it was noted 1 of 60 students tested where the Last Date of Attendance date per RCC records did not agree in NSLDS. Cause: The College pushed through the changes in enrollment status to the Clearinghouse timely and accurately based upon the student’s enrollment status; however, the change in enrollment status was not pushed through all the way to NSLDS resulting in inaccurate and untimely records within NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 833 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The College should implement controls to ensure that enrollment records for students are being updated every 60 days, and that those records being submitted to NSLDS are accurate. Views of Responsible Officials: Management agrees with the finding.