FAC Explorer

Audit 344899

FY End
2024-06-30
Total Expended
$7.23M
Findings
34
Programs
12
Organization: Community College District of Monroe County, Michigan (MI)
Year: 2024 Accepted: 2025-03-05
Auditor: Andrews Hooper Pavlik Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
525731 2024-002 Significant Deficiency - P
525732 2024-002 Significant Deficiency - P
525733 2024-002 Significant Deficiency - P
525734 2024-002 Significant Deficiency - P
525735 2024-002 Significant Deficiency - P
525736 2024-002 Significant Deficiency - P
525737 2024-002 Significant Deficiency - P
525738 2024-002 Significant Deficiency - P
525739 2024-002 Significant Deficiency - P
525740 2024-002 Significant Deficiency - P
525741 2024-002 Significant Deficiency - P
525742 2024-002 Significant Deficiency - P
525743 2024-002 Significant Deficiency - P
525744 2024-002 Significant Deficiency - P
525745 2024-002 Significant Deficiency - P
525746 2024-002 Significant Deficiency - P
525747 2024-002 Significant Deficiency - P
1102173 2024-002 Significant Deficiency - P
1102174 2024-002 Significant Deficiency - P
1102175 2024-002 Significant Deficiency - P
1102176 2024-002 Significant Deficiency - P
1102177 2024-002 Significant Deficiency - P
1102178 2024-002 Significant Deficiency - P
1102179 2024-002 Significant Deficiency - P
1102180 2024-002 Significant Deficiency - P
1102181 2024-002 Significant Deficiency - P
1102182 2024-002 Significant Deficiency - P
1102183 2024-002 Significant Deficiency - P
1102184 2024-002 Significant Deficiency - P
1102185 2024-002 Significant Deficiency - P
1102186 2024-002 Significant Deficiency - P
1102187 2024-002 Significant Deficiency - P
1102188 2024-002 Significant Deficiency - P
1102189 2024-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $2.77M Yes 1
84.268 Federal Direct Student Loans $2.49M Yes 1
84.031 Higher Education Institutional Aid $365,130 - 1
84.047 Trio Upward Bound $284,872 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $225,336 - 1
16.710 Public Safety Partnership and Community Policing Grants $62,429 - 1
84.007 Federal Supplemental Educational Opportunity Grants $49,900 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $47,469 Yes 1
17.268 H-1b Job Training Grants $38,941 - 1
47.076 Stem Education (formerly Education and Human Resources) $26,708 - 1
17.285 Registered Apprenticeship $23,574 - 1
84.033 Federal Work-Study Program $12,206 Yes 1

Contacts

Name Title Type
SJVPW76KNHH5 Curtis Creagh Auditee
7343844206 Traci Moon Auditor
No contacts on file

Notes to SEFA

Title: Federal Family Education Loans Accounting Policies: The accompanying Schedule of Expenditures of Federal awards (schedule) includes the federal grant activity of Community College District of Monroe County, Michigan d/b/a Monroe County Community College (College) under programs of the federal government for the year ended June 30, 2024. Expenditures reported on the schedule are reported on the same basis of accounting as the financial statements, although the basis for determining when federal awards are expended is presented in accordance with the requirements of the Uniform Guidance. In addition, expenditures reported on the schedule 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. Therefore, some amounts presented in this schedule may differ from amounts presented, or used, in the preparation of the financial statements. Because the schedule presents only a selected portion of the operations of Monroe County Community College, it is not intended to, and does not present the financial position, changes in net position, or cash flows, of Monroe County Community College. The College’s reporting entity is defined in Note 1 to the College’s financial statements. All federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies is included on the schedule. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the College has elected not to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The Federal Family Education Loans (Assistance Listing #84.032) reported on the schedule of expenditures of federal awards is comprised of the following at June 30, 2024: See the Notes to the SEFA for chart/table

Finding Details

Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.
Finding 2024-002
Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.