Audit 344780

FY End
2024-06-30
Total Expended
$2.92M
Findings
20
Programs
7
Year: 2024 Accepted: 2025-03-05

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
525661 2024-001 Significant Deficiency - N
525662 2024-001 Significant Deficiency - N
525663 2024-001 Significant Deficiency - N
525664 2024-001 Significant Deficiency - N
525665 2024-002 Significant Deficiency - L
525666 2024-002 Significant Deficiency - L
525667 2024-002 Significant Deficiency - L
525668 2024-002 Significant Deficiency - L
525669 2024-003 Significant Deficiency - L
525670 2024-003 Significant Deficiency - L
1102103 2024-001 Significant Deficiency - N
1102104 2024-001 Significant Deficiency - N
1102105 2024-001 Significant Deficiency - N
1102106 2024-001 Significant Deficiency - N
1102107 2024-002 Significant Deficiency - L
1102108 2024-002 Significant Deficiency - L
1102109 2024-002 Significant Deficiency - L
1102110 2024-002 Significant Deficiency - L
1102111 2024-003 Significant Deficiency - L
1102112 2024-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $1.41M Yes 2
84.268 Federal Direct Student Loans $908,548 Yes 2
84.042 Trio_student Support Services $246,950 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $87,260 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $46,275 Yes 2
84.033 Federal Work-Study Program $39,996 Yes 2
84.048 Career and Technical Education -- Basic Grants to States $18,400 - 0

Contacts

Name Title Type
HNYLL28DLHK3 Chad Lashua Auditee
9063071204 Joshua Sullivan, CPA Auditor
No contacts on file

Notes to SEFA

Title: ADJUSTMENTS AND TRANSFERS Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Community College District of Gogebic County (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 transferred $14,297 of the 2023-2024 Federal Work Study Program (84.033) award to the Federal Supplemental Educational Opportunity Grant (84.007) award, which was expended in the 2023-2024 award year.
Title: PASS-THROUGH ENTITIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Community College District of Gogebic County (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:

Finding Details

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 Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The total number of calendar days in an enrollment period included all days within the period, excluding scheduled breaks of at least 5 consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. For the 2024 Spring semester, the incorrect start date of the semester was used for calculating the return to Title IV funds. Cause. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used for the Spring 2024 semester. Effect. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spring semester resulting in an error of $84 among the students. The College corrected this issue on July 30, 2024 once the issue was identified. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure that the number of enrollment days used in the Return to Title IV calculations is accurate an that the Return to Title IV calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
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 Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The total number of calendar days in an enrollment period included all days within the period, excluding scheduled breaks of at least 5 consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. For the 2024 Spring semester, the incorrect start date of the semester was used for calculating the return to Title IV funds. Cause. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used for the Spring 2024 semester. Effect. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spring semester resulting in an error of $84 among the students. The College corrected this issue on July 30, 2024 once the issue was identified. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure that the number of enrollment days used in the Return to Title IV calculations is accurate an that the Return to Title IV calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
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 Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The total number of calendar days in an enrollment period included all days within the period, excluding scheduled breaks of at least 5 consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. For the 2024 Spring semester, the incorrect start date of the semester was used for calculating the return to Title IV funds. Cause. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used for the Spring 2024 semester. Effect. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spring semester resulting in an error of $84 among the students. The College corrected this issue on July 30, 2024 once the issue was identified. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure that the number of enrollment days used in the Return to Title IV calculations is accurate an that the Return to Title IV calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
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 Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The total number of calendar days in an enrollment period included all days within the period, excluding scheduled breaks of at least 5 consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. For the 2024 Spring semester, the incorrect start date of the semester was used for calculating the return to Title IV funds. Cause. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used for the Spring 2024 semester. Effect. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spring semester resulting in an error of $84 among the students. The College corrected this issue on July 30, 2024 once the issue was identified. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure that the number of enrollment days used in the Return to Title IV calculations is accurate an that the Return to Title IV calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The College is required to submit an annual FISAP, free of errors, to the Department of Federal Student Aid to receive funds for campus-based programs. Condition. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. Cause. This condition was caused by a lack of detailed review of the FISAP by a second individual prior to submitting. Effect. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal Student Aid. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a secondary review process over the preparation and reporting of the FISAP to ensure proper and accurate reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The College is required to submit an annual FISAP, free of errors, to the Department of Federal Student Aid to receive funds for campus-based programs. Condition. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. Cause. This condition was caused by a lack of detailed review of the FISAP by a second individual prior to submitting. Effect. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal Student Aid. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a secondary review process over the preparation and reporting of the FISAP to ensure proper and accurate reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The College is required to submit an annual FISAP, free of errors, to the Department of Federal Student Aid to receive funds for campus-based programs. Condition. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. Cause. This condition was caused by a lack of detailed review of the FISAP by a second individual prior to submitting. Effect. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal Student Aid. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a secondary review process over the preparation and reporting of the FISAP to ensure proper and accurate reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The College is required to submit an annual FISAP, free of errors, to the Department of Federal Student Aid to receive funds for campus-based programs. Condition. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. Cause. This condition was caused by a lack of detailed review of the FISAP by a second individual prior to submitting. Effect. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal Student Aid. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a secondary review process over the preparation and reporting of the FISAP to ensure proper and accurate reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. The College is required to submit quarterly reports for the ADN-to-BSN program, free of errors, to the Michigan Office of Sixty by 30. Condition. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. Cause. This condition was caused by a lack of detailed reviewer of the quarterly reports by a second individual prior to submitting. Effect. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected until the mistakes were identified by auditors. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs.Recommendation. We recommend that the College implement a reconciliation and review process over the preparation and reporting of the ADN-to-BSN quarterly reports to ensure proper and accurate reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. The College is required to submit quarterly reports for the ADN-to-BSN program, free of errors, to the Michigan Office of Sixty by 30. Condition. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. Cause. This condition was caused by a lack of detailed reviewer of the quarterly reports by a second individual prior to submitting. Effect. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected until the mistakes were identified by auditors. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs.Recommendation. We recommend that the College implement a reconciliation and review process over the preparation and reporting of the ADN-to-BSN quarterly reports to ensure proper and accurate reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
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 Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The total number of calendar days in an enrollment period included all days within the period, excluding scheduled breaks of at least 5 consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. For the 2024 Spring semester, the incorrect start date of the semester was used for calculating the return to Title IV funds. Cause. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used for the Spring 2024 semester. Effect. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spring semester resulting in an error of $84 among the students. The College corrected this issue on July 30, 2024 once the issue was identified. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure that the number of enrollment days used in the Return to Title IV calculations is accurate an that the Return to Title IV calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
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 Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The total number of calendar days in an enrollment period included all days within the period, excluding scheduled breaks of at least 5 consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. For the 2024 Spring semester, the incorrect start date of the semester was used for calculating the return to Title IV funds. Cause. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used for the Spring 2024 semester. Effect. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spring semester resulting in an error of $84 among the students. The College corrected this issue on July 30, 2024 once the issue was identified. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure that the number of enrollment days used in the Return to Title IV calculations is accurate an that the Return to Title IV calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
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 Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The total number of calendar days in an enrollment period included all days within the period, excluding scheduled breaks of at least 5 consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. For the 2024 Spring semester, the incorrect start date of the semester was used for calculating the return to Title IV funds. Cause. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used for the Spring 2024 semester. Effect. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spring semester resulting in an error of $84 among the students. The College corrected this issue on July 30, 2024 once the issue was identified. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure that the number of enrollment days used in the Return to Title IV calculations is accurate an that the Return to Title IV calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
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 Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The total number of calendar days in an enrollment period included all days within the period, excluding scheduled breaks of at least 5 consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. For the 2024 Spring semester, the incorrect start date of the semester was used for calculating the return to Title IV funds. Cause. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used for the Spring 2024 semester. Effect. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spring semester resulting in an error of $84 among the students. The College corrected this issue on July 30, 2024 once the issue was identified. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure that the number of enrollment days used in the Return to Title IV calculations is accurate an that the Return to Title IV calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The College is required to submit an annual FISAP, free of errors, to the Department of Federal Student Aid to receive funds for campus-based programs. Condition. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. Cause. This condition was caused by a lack of detailed review of the FISAP by a second individual prior to submitting. Effect. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal Student Aid. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a secondary review process over the preparation and reporting of the FISAP to ensure proper and accurate reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The College is required to submit an annual FISAP, free of errors, to the Department of Federal Student Aid to receive funds for campus-based programs. Condition. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. Cause. This condition was caused by a lack of detailed review of the FISAP by a second individual prior to submitting. Effect. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal Student Aid. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a secondary review process over the preparation and reporting of the FISAP to ensure proper and accurate reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The College is required to submit an annual FISAP, free of errors, to the Department of Federal Student Aid to receive funds for campus-based programs. Condition. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. Cause. This condition was caused by a lack of detailed review of the FISAP by a second individual prior to submitting. Effect. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal Student Aid. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a secondary review process over the preparation and reporting of the FISAP to ensure proper and accurate reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, 84.268; Award Numbers P007A232008, P033A232008, P063P231633, and P268K241633. Criteria. The College is required to submit an annual FISAP, free of errors, to the Department of Federal Student Aid to receive funds for campus-based programs. Condition. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. Cause. This condition was caused by a lack of detailed review of the FISAP by a second individual prior to submitting. Effect. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal Student Aid. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a secondary review process over the preparation and reporting of the FISAP to ensure proper and accurate reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. The College is required to submit quarterly reports for the ADN-to-BSN program, free of errors, to the Michigan Office of Sixty by 30. Condition. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. Cause. This condition was caused by a lack of detailed reviewer of the quarterly reports by a second individual prior to submitting. Effect. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected until the mistakes were identified by auditors. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs.Recommendation. We recommend that the College implement a reconciliation and review process over the preparation and reporting of the ADN-to-BSN quarterly reports to ensure proper and accurate reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. The College is required to submit quarterly reports for the ADN-to-BSN program, free of errors, to the Michigan Office of Sixty by 30. Condition. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. Cause. This condition was caused by a lack of detailed reviewer of the quarterly reports by a second individual prior to submitting. Effect. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected until the mistakes were identified by auditors. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs.Recommendation. We recommend that the College implement a reconciliation and review process over the preparation and reporting of the ADN-to-BSN quarterly reports to ensure proper and accurate reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.