FAC Explorer

Audit 346360

FY End
2024-06-30
Total Expended
$18.31M
Findings
10
Programs
12
Organization: Miles College (AL)
Year: 2024 Accepted: 2025-03-17
Auditor: The Wesley Peachtree Group

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
528301 2024-001 Significant Deficiency - CHLN
528302 2024-001 Significant Deficiency - CHLN
528303 2024-001 Significant Deficiency - CHLN
528304 2024-001 Significant Deficiency - CHLN
528305 2024-001 Significant Deficiency - CHLN
1104743 2024-001 Significant Deficiency - CHLN
1104744 2024-001 Significant Deficiency - CHLN
1104745 2024-001 Significant Deficiency - CHLN
1104746 2024-001 Significant Deficiency - CHLN
1104747 2024-001 Significant Deficiency - CHLN

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $7.70M Yes 1
84.063 Federal Pell Grant Program $5.47M Yes 1
84.031 Higher Education Institutional Aid $1.07M Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $300,208 Yes 1
84.033 Federal Work-Study Program $297,450 Yes 1
84.042 Trio Student Support Services $230,858 - 0
84.217 Trio McNair Post-Baccalaureate Achievement $210,730 - 0
59.043 Women's Business Ownership Assistance $98,754 - 0
47.076 Stem Education (formerly Education and Human Resources) $33,989 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $27,459 - 1
93.658 Foster Care Title IV-E $5,830 - 0
15.932 Preservation of Historic Structures on the Campuses of Historically Black Colleges and Universities (hbcus). $4,500 - 0

Contacts

Name Title Type
MNKCCLJFC3L7 Donald Hollings Auditee
2056161480 Donald K. Murphy Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The College participates in several programs sponsored by various government agencies as listed in the accompanying Schedule of Expenditures of Federal Awards. All programs are subject to audit by the various agencies and they have the authority to determine liabilities, limit or suspend the College's participation in the federal programs. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) is presented on an accrual basis of accounting consistent with the basis of accounting used by the College in the preparation of its financial statements with the exception of government loans and guarantees. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule includes all known federal and pass-through federal funds expended by the College for the year ended June 30, 2024. All grants/awards should be reviewed in detail to determine if they contain any special provisions (for example, some awards require they be treated as major programs, even though they might not otherwise qualify as such). If the grant/award contains federal funding, the organization will obtain the following: name of the federal agency, award period, Federal Assistance Listinng (FAL) number. The grant/award should also be researched to determine if it is part of a cluster (including research and development) or a federal loan program. If the grant/award is passed through to/from a sub-recipient, the organization will obtain the pass-through entity identifying number. Prior to the grant/award becoming operational, the organization should review the OMB Compliance Supplements Matrix of Compliance Requirements. For every federally funded grant/award, personnel should be assigned for each area of compliance. Expenditures must be tracked for each individual grant/award. The accounting system must be set up to capture this information, and individuals must be established to assign expenses to each grant/award. De Minimis Rate Used: N Rate Explanation: The College has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2024; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2024; Teachers Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2024 Criteria – Federal regulations governing Title IV programs. Condition – Instances of noncompliance were noted as more fully described in the context below. Questioned Costs – $0 Context – We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) Six (6) out of 6 students tested for withdrawals and the return of Title IV funds were completed using the incorrect semester dates. 34 CFR 668.22. (b) Three (3) out of 3 students tested for Enrollment Reporting had untimely reporting. 34 CFR 685.309(b), 34 CFR 682.610(c), 34 CFR 674.33(j). (c) We noted postings for the Fall and Spring awards in Direct Loans and Pell were posted to student accounts after the payment period and fiscal year ended June 30, 2024. Cause – Oversight by responsible employees of properly monitoring regulatory requirements Effect – The College’s participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding – No. Auditor's Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. View of Responsible Officials – (a) All six students have been recalculated with the correct date. The issue originated from implementing the Colleague (ERP) system. The College has now established a procedure to ensure this process is reviewed during the RT24 calculation. (b) The College has hired a financial professional with experience in the Colleague (ERP) system. This professional has provided staff training and established standard operating procedures to promote better operating efficiency and effectiveness. (c) The issue resulted from implementing the Colleague (ERP) system. Standard Operating Procedures have been developed, and the financial aid staff has been trained to help prevent these types of issues in the future.
Finding 2024-001
Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2024; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2024; Teachers Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2024 Criteria – Federal regulations governing Title IV programs. Condition – Instances of noncompliance were noted as more fully described in the context below. Questioned Costs – $0 Context – We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) Six (6) out of 6 students tested for withdrawals and the return of Title IV funds were completed using the incorrect semester dates. 34 CFR 668.22. (b) Three (3) out of 3 students tested for Enrollment Reporting had untimely reporting. 34 CFR 685.309(b), 34 CFR 682.610(c), 34 CFR 674.33(j). (c) We noted postings for the Fall and Spring awards in Direct Loans and Pell were posted to student accounts after the payment period and fiscal year ended June 30, 2024. Cause – Oversight by responsible employees of properly monitoring regulatory requirements Effect – The College’s participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding – No. Auditor's Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. View of Responsible Officials – (a) All six students have been recalculated with the correct date. The issue originated from implementing the Colleague (ERP) system. The College has now established a procedure to ensure this process is reviewed during the RT24 calculation. (b) The College has hired a financial professional with experience in the Colleague (ERP) system. This professional has provided staff training and established standard operating procedures to promote better operating efficiency and effectiveness. (c) The issue resulted from implementing the Colleague (ERP) system. Standard Operating Procedures have been developed, and the financial aid staff has been trained to help prevent these types of issues in the future.
Finding 2024-001
Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2024; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2024; Teachers Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2024 Criteria – Federal regulations governing Title IV programs. Condition – Instances of noncompliance were noted as more fully described in the context below. Questioned Costs – $0 Context – We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) Six (6) out of 6 students tested for withdrawals and the return of Title IV funds were completed using the incorrect semester dates. 34 CFR 668.22. (b) Three (3) out of 3 students tested for Enrollment Reporting had untimely reporting. 34 CFR 685.309(b), 34 CFR 682.610(c), 34 CFR 674.33(j). (c) We noted postings for the Fall and Spring awards in Direct Loans and Pell were posted to student accounts after the payment period and fiscal year ended June 30, 2024. Cause – Oversight by responsible employees of properly monitoring regulatory requirements Effect – The College’s participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding – No. Auditor's Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. View of Responsible Officials – (a) All six students have been recalculated with the correct date. The issue originated from implementing the Colleague (ERP) system. The College has now established a procedure to ensure this process is reviewed during the RT24 calculation. (b) The College has hired a financial professional with experience in the Colleague (ERP) system. This professional has provided staff training and established standard operating procedures to promote better operating efficiency and effectiveness. (c) The issue resulted from implementing the Colleague (ERP) system. Standard Operating Procedures have been developed, and the financial aid staff has been trained to help prevent these types of issues in the future.
Finding 2024-001
Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2024; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2024; Teachers Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2024 Criteria – Federal regulations governing Title IV programs. Condition – Instances of noncompliance were noted as more fully described in the context below. Questioned Costs – $0 Context – We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) Six (6) out of 6 students tested for withdrawals and the return of Title IV funds were completed using the incorrect semester dates. 34 CFR 668.22. (b) Three (3) out of 3 students tested for Enrollment Reporting had untimely reporting. 34 CFR 685.309(b), 34 CFR 682.610(c), 34 CFR 674.33(j). (c) We noted postings for the Fall and Spring awards in Direct Loans and Pell were posted to student accounts after the payment period and fiscal year ended June 30, 2024. Cause – Oversight by responsible employees of properly monitoring regulatory requirements Effect – The College’s participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding – No. Auditor's Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. View of Responsible Officials – (a) All six students have been recalculated with the correct date. The issue originated from implementing the Colleague (ERP) system. The College has now established a procedure to ensure this process is reviewed during the RT24 calculation. (b) The College has hired a financial professional with experience in the Colleague (ERP) system. This professional has provided staff training and established standard operating procedures to promote better operating efficiency and effectiveness. (c) The issue resulted from implementing the Colleague (ERP) system. Standard Operating Procedures have been developed, and the financial aid staff has been trained to help prevent these types of issues in the future.
Finding 2024-001
Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2024; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2024; Teachers Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2024 Criteria – Federal regulations governing Title IV programs. Condition – Instances of noncompliance were noted as more fully described in the context below. Questioned Costs – $0 Context – We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) Six (6) out of 6 students tested for withdrawals and the return of Title IV funds were completed using the incorrect semester dates. 34 CFR 668.22. (b) Three (3) out of 3 students tested for Enrollment Reporting had untimely reporting. 34 CFR 685.309(b), 34 CFR 682.610(c), 34 CFR 674.33(j). (c) We noted postings for the Fall and Spring awards in Direct Loans and Pell were posted to student accounts after the payment period and fiscal year ended June 30, 2024. Cause – Oversight by responsible employees of properly monitoring regulatory requirements Effect – The College’s participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding – No. Auditor's Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. View of Responsible Officials – (a) All six students have been recalculated with the correct date. The issue originated from implementing the Colleague (ERP) system. The College has now established a procedure to ensure this process is reviewed during the RT24 calculation. (b) The College has hired a financial professional with experience in the Colleague (ERP) system. This professional has provided staff training and established standard operating procedures to promote better operating efficiency and effectiveness. (c) The issue resulted from implementing the Colleague (ERP) system. Standard Operating Procedures have been developed, and the financial aid staff has been trained to help prevent these types of issues in the future.
Finding 2024-001
Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2024; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2024; Teachers Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2024 Criteria – Federal regulations governing Title IV programs. Condition – Instances of noncompliance were noted as more fully described in the context below. Questioned Costs – $0 Context – We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) Six (6) out of 6 students tested for withdrawals and the return of Title IV funds were completed using the incorrect semester dates. 34 CFR 668.22. (b) Three (3) out of 3 students tested for Enrollment Reporting had untimely reporting. 34 CFR 685.309(b), 34 CFR 682.610(c), 34 CFR 674.33(j). (c) We noted postings for the Fall and Spring awards in Direct Loans and Pell were posted to student accounts after the payment period and fiscal year ended June 30, 2024. Cause – Oversight by responsible employees of properly monitoring regulatory requirements Effect – The College’s participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding – No. Auditor's Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. View of Responsible Officials – (a) All six students have been recalculated with the correct date. The issue originated from implementing the Colleague (ERP) system. The College has now established a procedure to ensure this process is reviewed during the RT24 calculation. (b) The College has hired a financial professional with experience in the Colleague (ERP) system. This professional has provided staff training and established standard operating procedures to promote better operating efficiency and effectiveness. (c) The issue resulted from implementing the Colleague (ERP) system. Standard Operating Procedures have been developed, and the financial aid staff has been trained to help prevent these types of issues in the future.
Finding 2024-001
Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2024; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2024; Teachers Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2024 Criteria – Federal regulations governing Title IV programs. Condition – Instances of noncompliance were noted as more fully described in the context below. Questioned Costs – $0 Context – We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) Six (6) out of 6 students tested for withdrawals and the return of Title IV funds were completed using the incorrect semester dates. 34 CFR 668.22. (b) Three (3) out of 3 students tested for Enrollment Reporting had untimely reporting. 34 CFR 685.309(b), 34 CFR 682.610(c), 34 CFR 674.33(j). (c) We noted postings for the Fall and Spring awards in Direct Loans and Pell were posted to student accounts after the payment period and fiscal year ended June 30, 2024. Cause – Oversight by responsible employees of properly monitoring regulatory requirements Effect – The College’s participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding – No. Auditor's Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. View of Responsible Officials – (a) All six students have been recalculated with the correct date. The issue originated from implementing the Colleague (ERP) system. The College has now established a procedure to ensure this process is reviewed during the RT24 calculation. (b) The College has hired a financial professional with experience in the Colleague (ERP) system. This professional has provided staff training and established standard operating procedures to promote better operating efficiency and effectiveness. (c) The issue resulted from implementing the Colleague (ERP) system. Standard Operating Procedures have been developed, and the financial aid staff has been trained to help prevent these types of issues in the future.
Finding 2024-001
Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2024; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2024; Teachers Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2024 Criteria – Federal regulations governing Title IV programs. Condition – Instances of noncompliance were noted as more fully described in the context below. Questioned Costs – $0 Context – We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) Six (6) out of 6 students tested for withdrawals and the return of Title IV funds were completed using the incorrect semester dates. 34 CFR 668.22. (b) Three (3) out of 3 students tested for Enrollment Reporting had untimely reporting. 34 CFR 685.309(b), 34 CFR 682.610(c), 34 CFR 674.33(j). (c) We noted postings for the Fall and Spring awards in Direct Loans and Pell were posted to student accounts after the payment period and fiscal year ended June 30, 2024. Cause – Oversight by responsible employees of properly monitoring regulatory requirements Effect – The College’s participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding – No. Auditor's Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. View of Responsible Officials – (a) All six students have been recalculated with the correct date. The issue originated from implementing the Colleague (ERP) system. The College has now established a procedure to ensure this process is reviewed during the RT24 calculation. (b) The College has hired a financial professional with experience in the Colleague (ERP) system. This professional has provided staff training and established standard operating procedures to promote better operating efficiency and effectiveness. (c) The issue resulted from implementing the Colleague (ERP) system. Standard Operating Procedures have been developed, and the financial aid staff has been trained to help prevent these types of issues in the future.
Finding 2024-001
Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2024; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2024; Teachers Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2024 Criteria – Federal regulations governing Title IV programs. Condition – Instances of noncompliance were noted as more fully described in the context below. Questioned Costs – $0 Context – We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) Six (6) out of 6 students tested for withdrawals and the return of Title IV funds were completed using the incorrect semester dates. 34 CFR 668.22. (b) Three (3) out of 3 students tested for Enrollment Reporting had untimely reporting. 34 CFR 685.309(b), 34 CFR 682.610(c), 34 CFR 674.33(j). (c) We noted postings for the Fall and Spring awards in Direct Loans and Pell were posted to student accounts after the payment period and fiscal year ended June 30, 2024. Cause – Oversight by responsible employees of properly monitoring regulatory requirements Effect – The College’s participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding – No. Auditor's Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. View of Responsible Officials – (a) All six students have been recalculated with the correct date. The issue originated from implementing the Colleague (ERP) system. The College has now established a procedure to ensure this process is reviewed during the RT24 calculation. (b) The College has hired a financial professional with experience in the Colleague (ERP) system. This professional has provided staff training and established standard operating procedures to promote better operating efficiency and effectiveness. (c) The issue resulted from implementing the Colleague (ERP) system. Standard Operating Procedures have been developed, and the financial aid staff has been trained to help prevent these types of issues in the future.
Finding 2024-001
Finding 2024-001 - U.S. Department of Education (USD), Title IV Student Financial Aid Programs (significant deficiency): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2024; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2024; Teachers Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2024 Criteria – Federal regulations governing Title IV programs. Condition – Instances of noncompliance were noted as more fully described in the context below. Questioned Costs – $0 Context – We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: (a) Six (6) out of 6 students tested for withdrawals and the return of Title IV funds were completed using the incorrect semester dates. 34 CFR 668.22. (b) Three (3) out of 3 students tested for Enrollment Reporting had untimely reporting. 34 CFR 685.309(b), 34 CFR 682.610(c), 34 CFR 674.33(j). (c) We noted postings for the Fall and Spring awards in Direct Loans and Pell were posted to student accounts after the payment period and fiscal year ended June 30, 2024. Cause – Oversight by responsible employees of properly monitoring regulatory requirements Effect – The College’s participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding – No. Auditor's Recommendation – The College should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. View of Responsible Officials – (a) All six students have been recalculated with the correct date. The issue originated from implementing the Colleague (ERP) system. The College has now established a procedure to ensure this process is reviewed during the RT24 calculation. (b) The College has hired a financial professional with experience in the Colleague (ERP) system. This professional has provided staff training and established standard operating procedures to promote better operating efficiency and effectiveness. (c) The issue resulted from implementing the Colleague (ERP) system. Standard Operating Procedures have been developed, and the financial aid staff has been trained to help prevent these types of issues in the future.