Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Michigan Reconnect Expansion Calculation Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. As outlined in State of Michigan's Michigan Reconnect Expansion program guide, the Reconnect scholarship program is a last-dollar scholarship, which is equal to the difference between in-district tuition and fees (i.e., tuition, contact hours and mandatory fees) and any Pell Grant and any state tuition-restricted scholarships or awards that a student receives following the packaging order. Condition. The amount of scholarship a student is eligible to receive from the Michigan Reconnect Expansion grant is dependent on the total cost of tuition and fees as well as other financial aid received (Pell and Tuition Restricted Scholarships). When performing the calculation, the College mistakenly included tuition related to welding programs in with the fees. Cause. The College performs a review by selecting a group of students who are manually reviewed before they disburse funds for the semester. The overpayment of Michigan Reconnect Expansion scholarship funds was missed during the review of the calculation, as the two students with errors were not a part of the manual review. Effect. As a result of this condition, two students' scholarship calculations were incorrect, resulting in an overpayment of $3,054 to those students. It is our understanding that on October 30, 2024, the College refunded this amount to the Michigan Department of Treasury for those affected by this calculation error. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs over the $25,000 threshold. Recommendation. We recommend that the College follow the review processes they have in place and include formal documentation showing the preparer is a separate individual from the reviewer. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Michigan Reconnect Expansion Calculation Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. As outlined in State of Michigan's Michigan Reconnect Expansion program guide, the Reconnect scholarship program is a last-dollar scholarship, which is equal to the difference between in-district tuition and fees (i.e., tuition, contact hours and mandatory fees) and any Pell Grant and any state tuition-restricted scholarships or awards that a student receives following the packaging order. Condition. The amount of scholarship a student is eligible to receive from the Michigan Reconnect Expansion grant is dependent on the total cost of tuition and fees as well as other financial aid received (Pell and Tuition Restricted Scholarships). When performing the calculation, the College mistakenly included tuition related to welding programs in with the fees. Cause. The College performs a review by selecting a group of students who are manually reviewed before they disburse funds for the semester. The overpayment of Michigan Reconnect Expansion scholarship funds was missed during the review of the calculation, as the two students with errors were not a part of the manual review. Effect. As a result of this condition, two students' scholarship calculations were incorrect, resulting in an overpayment of $3,054 to those students. It is our understanding that on October 30, 2024, the College refunded this amount to the Michigan Department of Treasury for those affected by this calculation error. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs over the $25,000 threshold. Recommendation. We recommend that the College follow the review processes they have in place and include formal documentation showing the preparer is a separate individual from the reviewer. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Michigan Reconnect Expansion Calculation Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. As outlined in State of Michigan's Michigan Reconnect Expansion program guide, the Reconnect scholarship program is a last-dollar scholarship, which is equal to the difference between in-district tuition and fees (i.e., tuition, contact hours and mandatory fees) and any Pell Grant and any state tuition-restricted scholarships or awards that a student receives following the packaging order. Condition. The amount of scholarship a student is eligible to receive from the Michigan Reconnect Expansion grant is dependent on the total cost of tuition and fees as well as other financial aid received (Pell and Tuition Restricted Scholarships). When performing the calculation, the College mistakenly included tuition related to welding programs in with the fees. Cause. The College performs a review by selecting a group of students who are manually reviewed before they disburse funds for the semester. The overpayment of Michigan Reconnect Expansion scholarship funds was missed during the review of the calculation, as the two students with errors were not a part of the manual review. Effect. As a result of this condition, two students' scholarship calculations were incorrect, resulting in an overpayment of $3,054 to those students. It is our understanding that on October 30, 2024, the College refunded this amount to the Michigan Department of Treasury for those affected by this calculation error. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs over the $25,000 threshold. Recommendation. We recommend that the College follow the review processes they have in place and include formal documentation showing the preparer is a separate individual from the reviewer. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Michigan Reconnect Expansion Refund Calculation Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. As outlined in State of Michigan's Michigan Reconnect Expansion program guide, the Reconnect scholarship program is a last-dollar scholarship, which is equal to the difference between in-district tuition and fees (i.e., tuition, contact hours and mandatory fees) and any Pell Grant and any state tuition-restricted scholarships or awards that a student receives following the packaging order. Condition. The student development fees and the technology fees that were required to be included in the scholarship refund calculation were missed for one student. Cause. The College does not have a formal review process where a second individual looks over the refund calculation to ensure errors are caught before the returns are processed. Effect. As a result of this condition, one refund calculation for the grant was incorrect, resulting in an underpayment of $752. It is our understanding that on December 16, 2024, the College refunded this amount to the Michigan Department of Treasury for those affected by this calculation error. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs over the $25,000 threshold. Recommendation. Management has already taken appropriate corrective action by updating the returns for the student impacted by the refund calculation error. However, we recommend that the College implement a review process to ensure that any correction is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Michigan Reconnect Expansion Refund Calculation Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. As outlined in State of Michigan's Michigan Reconnect Expansion program guide, the Reconnect scholarship program is a last-dollar scholarship, which is equal to the difference between in-district tuition and fees (i.e., tuition, contact hours and mandatory fees) and any Pell Grant and any state tuition-restricted scholarships or awards that a student receives following the packaging order. Condition. The student development fees and the technology fees that were required to be included in the scholarship refund calculation were missed for one student. Cause. The College does not have a formal review process where a second individual looks over the refund calculation to ensure errors are caught before the returns are processed. Effect. As a result of this condition, one refund calculation for the grant was incorrect, resulting in an underpayment of $752. It is our understanding that on December 16, 2024, the College refunded this amount to the Michigan Department of Treasury for those affected by this calculation error. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs over the $25,000 threshold. Recommendation. Management has already taken appropriate corrective action by updating the returns for the student impacted by the refund calculation error. However, we recommend that the College implement a review process to ensure that any correction is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Michigan Reconnect Expansion Refund Calculation Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. As outlined in State of Michigan's Michigan Reconnect Expansion program guide, the Reconnect scholarship program is a last-dollar scholarship, which is equal to the difference between in-district tuition and fees (i.e., tuition, contact hours and mandatory fees) and any Pell Grant and any state tuition-restricted scholarships or awards that a student receives following the packaging order. Condition. The student development fees and the technology fees that were required to be included in the scholarship refund calculation were missed for one student. Cause. The College does not have a formal review process where a second individual looks over the refund calculation to ensure errors are caught before the returns are processed. Effect. As a result of this condition, one refund calculation for the grant was incorrect, resulting in an underpayment of $752. It is our understanding that on December 16, 2024, the College refunded this amount to the Michigan Department of Treasury for those affected by this calculation error. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs over the $25,000 threshold. Recommendation. Management has already taken appropriate corrective action by updating the returns for the student impacted by the refund calculation error. However, we recommend that the College implement a review process to ensure that any correction is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Untimely Report Submission. 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 Academic Catch-Up program Memorandum of Understanding between Michigan Community College Association (MCCA) and Bay de Noc Community College outlines the submission of required reporting to MCCA on a quarterly basis by certain dates. Condition. The Academic Catch-Up program quarterly reports were not submitted timely by required deadlines. Cause. The College does not have a process to track when reports are due. Effect. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College develop procedures to track when reports are due and have an independent second individual perform a review to ensure accurate and timely submissions. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Untimely Report Submission. 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 Academic Catch-Up program Memorandum of Understanding between Michigan Community College Association (MCCA) and Bay de Noc Community College outlines the submission of required reporting to MCCA on a quarterly basis by certain dates. Condition. The Academic Catch-Up program quarterly reports were not submitted timely by required deadlines. Cause. The College does not have a process to track when reports are due. Effect. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College develop procedures to track when reports are due and have an independent second individual perform a review to ensure accurate and timely submissions. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Untimely Report Submission. 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 Academic Catch-Up program Memorandum of Understanding between Michigan Community College Association (MCCA) and Bay de Noc Community College outlines the submission of required reporting to MCCA on a quarterly basis by certain dates. Condition. The Academic Catch-Up program quarterly reports were not submitted timely by required deadlines. Cause. The College does not have a process to track when reports are due. Effect. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College develop procedures to track when reports are due and have an independent second individual perform a review to ensure accurate and timely submissions. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Input Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A221980, P007A231980, P033A231980, P063P221624, P063P231624, P268K231624, and P268K241624. Criteria. The total aid awarded is not to exceed the student's financial need or cost, as specified by the 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG); and 34 CFR 685.301 (Direct Loan) per the Compliance Supplement. Condition. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Michigan Reconnect Expansion Calculation Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. As outlined in State of Michigan's Michigan Reconnect Expansion program guide, the Reconnect scholarship program is a last-dollar scholarship, which is equal to the difference between in-district tuition and fees (i.e., tuition, contact hours and mandatory fees) and any Pell Grant and any state tuition-restricted scholarships or awards that a student receives following the packaging order. Condition. The amount of scholarship a student is eligible to receive from the Michigan Reconnect Expansion grant is dependent on the total cost of tuition and fees as well as other financial aid received (Pell and Tuition Restricted Scholarships). When performing the calculation, the College mistakenly included tuition related to welding programs in with the fees. Cause. The College performs a review by selecting a group of students who are manually reviewed before they disburse funds for the semester. The overpayment of Michigan Reconnect Expansion scholarship funds was missed during the review of the calculation, as the two students with errors were not a part of the manual review. Effect. As a result of this condition, two students' scholarship calculations were incorrect, resulting in an overpayment of $3,054 to those students. It is our understanding that on October 30, 2024, the College refunded this amount to the Michigan Department of Treasury for those affected by this calculation error. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs over the $25,000 threshold. Recommendation. We recommend that the College follow the review processes they have in place and include formal documentation showing the preparer is a separate individual from the reviewer. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Michigan Reconnect Expansion Calculation Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. As outlined in State of Michigan's Michigan Reconnect Expansion program guide, the Reconnect scholarship program is a last-dollar scholarship, which is equal to the difference between in-district tuition and fees (i.e., tuition, contact hours and mandatory fees) and any Pell Grant and any state tuition-restricted scholarships or awards that a student receives following the packaging order. Condition. The amount of scholarship a student is eligible to receive from the Michigan Reconnect Expansion grant is dependent on the total cost of tuition and fees as well as other financial aid received (Pell and Tuition Restricted Scholarships). When performing the calculation, the College mistakenly included tuition related to welding programs in with the fees. Cause. The College performs a review by selecting a group of students who are manually reviewed before they disburse funds for the semester. The overpayment of Michigan Reconnect Expansion scholarship funds was missed during the review of the calculation, as the two students with errors were not a part of the manual review. Effect. As a result of this condition, two students' scholarship calculations were incorrect, resulting in an overpayment of $3,054 to those students. It is our understanding that on October 30, 2024, the College refunded this amount to the Michigan Department of Treasury for those affected by this calculation error. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs over the $25,000 threshold. Recommendation. We recommend that the College follow the review processes they have in place and include formal documentation showing the preparer is a separate individual from the reviewer. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Michigan Reconnect Expansion Calculation Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. As outlined in State of Michigan's Michigan Reconnect Expansion program guide, the Reconnect scholarship program is a last-dollar scholarship, which is equal to the difference between in-district tuition and fees (i.e., tuition, contact hours and mandatory fees) and any Pell Grant and any state tuition-restricted scholarships or awards that a student receives following the packaging order. Condition. The amount of scholarship a student is eligible to receive from the Michigan Reconnect Expansion grant is dependent on the total cost of tuition and fees as well as other financial aid received (Pell and Tuition Restricted Scholarships). When performing the calculation, the College mistakenly included tuition related to welding programs in with the fees. Cause. The College performs a review by selecting a group of students who are manually reviewed before they disburse funds for the semester. The overpayment of Michigan Reconnect Expansion scholarship funds was missed during the review of the calculation, as the two students with errors were not a part of the manual review. Effect. As a result of this condition, two students' scholarship calculations were incorrect, resulting in an overpayment of $3,054 to those students. It is our understanding that on October 30, 2024, the College refunded this amount to the Michigan Department of Treasury for those affected by this calculation error. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs over the $25,000 threshold. Recommendation. We recommend that the College follow the review processes they have in place and include formal documentation showing the preparer is a separate individual from the reviewer. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Michigan Reconnect Expansion Refund Calculation Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. As outlined in State of Michigan's Michigan Reconnect Expansion program guide, the Reconnect scholarship program is a last-dollar scholarship, which is equal to the difference between in-district tuition and fees (i.e., tuition, contact hours and mandatory fees) and any Pell Grant and any state tuition-restricted scholarships or awards that a student receives following the packaging order. Condition. The student development fees and the technology fees that were required to be included in the scholarship refund calculation were missed for one student. Cause. The College does not have a formal review process where a second individual looks over the refund calculation to ensure errors are caught before the returns are processed. Effect. As a result of this condition, one refund calculation for the grant was incorrect, resulting in an underpayment of $752. It is our understanding that on December 16, 2024, the College refunded this amount to the Michigan Department of Treasury for those affected by this calculation error. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs over the $25,000 threshold. Recommendation. Management has already taken appropriate corrective action by updating the returns for the student impacted by the refund calculation error. However, we recommend that the College implement a review process to ensure that any correction is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Michigan Reconnect Expansion Refund Calculation Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. As outlined in State of Michigan's Michigan Reconnect Expansion program guide, the Reconnect scholarship program is a last-dollar scholarship, which is equal to the difference between in-district tuition and fees (i.e., tuition, contact hours and mandatory fees) and any Pell Grant and any state tuition-restricted scholarships or awards that a student receives following the packaging order. Condition. The student development fees and the technology fees that were required to be included in the scholarship refund calculation were missed for one student. Cause. The College does not have a formal review process where a second individual looks over the refund calculation to ensure errors are caught before the returns are processed. Effect. As a result of this condition, one refund calculation for the grant was incorrect, resulting in an underpayment of $752. It is our understanding that on December 16, 2024, the College refunded this amount to the Michigan Department of Treasury for those affected by this calculation error. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs over the $25,000 threshold. Recommendation. Management has already taken appropriate corrective action by updating the returns for the student impacted by the refund calculation error. However, we recommend that the College implement a review process to ensure that any correction is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Michigan Reconnect Expansion Refund Calculation Error. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. As outlined in State of Michigan's Michigan Reconnect Expansion program guide, the Reconnect scholarship program is a last-dollar scholarship, which is equal to the difference between in-district tuition and fees (i.e., tuition, contact hours and mandatory fees) and any Pell Grant and any state tuition-restricted scholarships or awards that a student receives following the packaging order. Condition. The student development fees and the technology fees that were required to be included in the scholarship refund calculation were missed for one student. Cause. The College does not have a formal review process where a second individual looks over the refund calculation to ensure errors are caught before the returns are processed. Effect. As a result of this condition, one refund calculation for the grant was incorrect, resulting in an underpayment of $752. It is our understanding that on December 16, 2024, the College refunded this amount to the Michigan Department of Treasury for those affected by this calculation error. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs over the $25,000 threshold. Recommendation. Management has already taken appropriate corrective action by updating the returns for the student impacted by the refund calculation error. However, we recommend that the College implement a review process to ensure that any correction is being reviewed by an independent second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Untimely Report Submission. 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 Academic Catch-Up program Memorandum of Understanding between Michigan Community College Association (MCCA) and Bay de Noc Community College outlines the submission of required reporting to MCCA on a quarterly basis by certain dates. Condition. The Academic Catch-Up program quarterly reports were not submitted timely by required deadlines. Cause. The College does not have a process to track when reports are due. Effect. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College develop procedures to track when reports are due and have an independent second individual perform a review to ensure accurate and timely submissions. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Untimely Report Submission. 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 Academic Catch-Up program Memorandum of Understanding between Michigan Community College Association (MCCA) and Bay de Noc Community College outlines the submission of required reporting to MCCA on a quarterly basis by certain dates. Condition. The Academic Catch-Up program quarterly reports were not submitted timely by required deadlines. Cause. The College does not have a process to track when reports are due. Effect. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College develop procedures to track when reports are due and have an independent second individual perform a review to ensure accurate and timely submissions. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Untimely Report Submission. 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 Academic Catch-Up program Memorandum of Understanding between Michigan Community College Association (MCCA) and Bay de Noc Community College outlines the submission of required reporting to MCCA on a quarterly basis by certain dates. Condition. The Academic Catch-Up program quarterly reports were not submitted timely by required deadlines. Cause. The College does not have a process to track when reports are due. Effect. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College develop procedures to track when reports are due and have an independent second individual perform a review to ensure accurate and timely submissions. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.