FAC Explorer

Audit 349356

FY End
2024-06-30
Total Expended
$15.37M
Findings
78
Programs
15
Organization: Hood College of Frederick, Maryland and Affiliates (MD)
Year: 2024 Accepted: 2025-03-27
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
538324 2024-002 Material Weakness - I
538325 2024-002 Material Weakness - I
538326 2024-002 Material Weakness - I
538327 2024-002 Material Weakness - I
538328 2024-002 Material Weakness - I
538329 2024-002 Material Weakness - I
538330 2024-002 Material Weakness - I
538331 2024-002 Material Weakness - I
538332 2024-002 Material Weakness - I
538333 2024-002 Material Weakness - I
538334 2024-003 Material Weakness - I
538335 2024-004 Material Weakness - AB
538336 2024-004 Material Weakness - AB
538337 2024-004 Material Weakness - AB
538338 2024-004 Material Weakness - AB
538339 2024-004 Material Weakness - AB
538340 2024-004 Material Weakness - AB
538341 2024-004 Material Weakness - AB
538342 2024-004 Material Weakness - AB
538343 2024-004 Material Weakness - AB
538344 2024-004 Material Weakness - AB
538345 2024-004 Material Weakness - AB
538346 2024-005 Material Weakness - N
538347 2024-005 Material Weakness - N
538348 2024-006 Significant Deficiency - N
538349 2024-007 Significant Deficiency - N
538350 2024-007 Significant Deficiency - N
538351 2024-007 Significant Deficiency - N
538352 2024-007 Significant Deficiency - N
538353 2024-007 Significant Deficiency - N
538354 2024-007 Significant Deficiency - N
538355 2024-007 Significant Deficiency - N
538356 2024-008 Significant Deficiency - N
538357 2024-008 Significant Deficiency - N
538358 2024-008 Significant Deficiency - N
538359 2024-008 Significant Deficiency - N
538360 2024-008 Significant Deficiency - N
538361 2024-008 Significant Deficiency - N
538362 2024-008 Significant Deficiency - N
1114766 2024-002 Material Weakness - I
1114767 2024-002 Material Weakness - I
1114768 2024-002 Material Weakness - I
1114769 2024-002 Material Weakness - I
1114770 2024-002 Material Weakness - I
1114771 2024-002 Material Weakness - I
1114772 2024-002 Material Weakness - I
1114773 2024-002 Material Weakness - I
1114774 2024-002 Material Weakness - I
1114775 2024-002 Material Weakness - I
1114776 2024-003 Material Weakness - I
1114777 2024-004 Material Weakness - AB
1114778 2024-004 Material Weakness - AB
1114779 2024-004 Material Weakness - AB
1114780 2024-004 Material Weakness - AB
1114781 2024-004 Material Weakness - AB
1114782 2024-004 Material Weakness - AB
1114783 2024-004 Material Weakness - AB
1114784 2024-004 Material Weakness - AB
1114785 2024-004 Material Weakness - AB
1114786 2024-004 Material Weakness - AB
1114787 2024-004 Material Weakness - AB
1114788 2024-005 Material Weakness - N
1114789 2024-005 Material Weakness - N
1114790 2024-006 Significant Deficiency - N
1114791 2024-007 Significant Deficiency - N
1114792 2024-007 Significant Deficiency - N
1114793 2024-007 Significant Deficiency - N
1114794 2024-007 Significant Deficiency - N
1114795 2024-007 Significant Deficiency - N
1114796 2024-007 Significant Deficiency - N
1114797 2024-007 Significant Deficiency - N
1114798 2024-008 Significant Deficiency - N
1114799 2024-008 Significant Deficiency - N
1114800 2024-008 Significant Deficiency - N
1114801 2024-008 Significant Deficiency - N
1114802 2024-008 Significant Deficiency - N
1114803 2024-008 Significant Deficiency - N
1114804 2024-008 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $9.49M Yes 3
84.063 Federal Pell Grant Program $2.63M Yes 3
84.038 Federal Perkins Loan Program_federal Capital Contributions $1.16M Yes 3
93.925 Scholarships for Health Professions Students From Disadvantaged Backgrounds $503,853 Yes 2
93.732 Mental and Behavioral Health Education and Training Grants $275,365 Yes 2
84.033 Federal Work-Study Program $201,657 Yes 2
84.007 Federal Supplemental Educational Opportunity Grants $178,346 Yes 2
84.116 Fund for the Improvement of Postsecondary Education $166,566 Yes 2
47.050 Geosciences $69,412 Yes 2
12.420 Military Medical Research and Development $46,207 Yes 2
84.019 Overseas Programs - Faculty Research Abroad $46,184 Yes 2
47.076 Stem Education (formerly Education and Human Resources) $11,358 Yes 2
11.417 Sea Grant Support $5,783 Yes 2
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $3,772 Yes 2
12.905 Cybersecurity Core Curriculum $540 Yes 2

Contacts

Name Title Type
Z33BKKJSLZV5 Robert Klinedinst Auditee
3016963114 Thomas J. Sneeringer Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ Federal Supplemental Educational Opportunity Grant program and Federal Work-Study program earnings, Federal Pell grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowances, where applicable. Expenditures for other federal awards of the College’s academic and other divisions are determined using the cost accounting principles and procedures set forth in Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for the Federal Awards (Uniform Guidance). Under these cost principles, certain expenditures are not allowable or are limited as to reimbursements. De Minimis Rate Used: N Rate Explanation: The College utilized federally negotiated rates or rates stated in grant agreements. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Hood College of Frederick, Maryland and Affiliates (the College) under programs of the federal government for the fiscal year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of the College.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ Federal Supplemental Educational Opportunity Grant program and Federal Work-Study program earnings, Federal Pell grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowances, where applicable. Expenditures for other federal awards of the College’s academic and other divisions are determined using the cost accounting principles and procedures set forth in Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for the Federal Awards (Uniform Guidance). Under these cost principles, certain expenditures are not allowable or are limited as to reimbursements. De Minimis Rate Used: N Rate Explanation: The College utilized federally negotiated rates or rates stated in grant agreements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ Federal Supplemental Educational Opportunity Grant program and Federal Work-Study program earnings, Federal Pell grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowances, where applicable. Expenditures for other federal awards of the College’s academic and other divisions are determined using the cost accounting principles and procedures set forth in Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for the Federal Awards (Uniform Guidance). Under these cost principles, certain expenditures are not allowable or are limited as to reimbursements.
Title: Note 3. Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ Federal Supplemental Educational Opportunity Grant program and Federal Work-Study program earnings, Federal Pell grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowances, where applicable. Expenditures for other federal awards of the College’s academic and other divisions are determined using the cost accounting principles and procedures set forth in Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for the Federal Awards (Uniform Guidance). Under these cost principles, certain expenditures are not allowable or are limited as to reimbursements. De Minimis Rate Used: N Rate Explanation: The College utilized federally negotiated rates or rates stated in grant agreements. The College has elected not to use the 10% de minimus cost rate allowed under the Uniform Guidance.
Title: Note 4. Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ Federal Supplemental Educational Opportunity Grant program and Federal Work-Study program earnings, Federal Pell grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowances, where applicable. Expenditures for other federal awards of the College’s academic and other divisions are determined using the cost accounting principles and procedures set forth in Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for the Federal Awards (Uniform Guidance). Under these cost principles, certain expenditures are not allowable or are limited as to reimbursements. De Minimis Rate Used: N Rate Explanation: The College utilized federally negotiated rates or rates stated in grant agreements. There are no amounts provided to subrecipients on the Schedule for the year ending June 30, 2024.
Title: Note 5. Federal Perkins Loan Program Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ Federal Supplemental Educational Opportunity Grant program and Federal Work-Study program earnings, Federal Pell grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowances, where applicable. Expenditures for other federal awards of the College’s academic and other divisions are determined using the cost accounting principles and procedures set forth in Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for the Federal Awards (Uniform Guidance). Under these cost principles, certain expenditures are not allowable or are limited as to reimbursements. De Minimis Rate Used: N Rate Explanation: The College utilized federally negotiated rates or rates stated in grant agreements. The Federal Perkins Loan program listed below is administered directly by the College and balances and transactions relating to this program are included in the College’s basic financial statements. The balance of loans outstanding at June 30, 2024, was: [SEE REPORT FOR TABLE INFORMATION]. The Federal Perkins Loan Program expired September 30, 2017, and fiscal year 2018 was the last year that the College could award Perkins loans based on action established by the Department of Education. Accordingly, the College did not award any Perkins loans in fiscal year 2024. The College will be liquidating its Federal Perkins Revolving Loan Fund at the direction of the Department of Education. The liquidation will likely involve the College assigning all eligible outstanding loans to the Department of Education and the remittance of federal share of remaining Perkins cash assets to the Department of Education. Until liquidation is complete, the College is required to return the federal share of collections from students on an annual basis.
Title: Note 6. Federal Direct Loan Program Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ Federal Supplemental Educational Opportunity Grant program and Federal Work-Study program earnings, Federal Pell grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowances, where applicable. Expenditures for other federal awards of the College’s academic and other divisions are determined using the cost accounting principles and procedures set forth in Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for the Federal Awards (Uniform Guidance). Under these cost principles, certain expenditures are not allowable or are limited as to reimbursements. De Minimis Rate Used: N Rate Explanation: The College utilized federally negotiated rates or rates stated in grant agreements. The College distributed $9,486,207 of federally guaranteed loans to students of the College through the Federal Direct Loan program (Assistance Listing Number 84.268), which includes Direct Subsidized and Unsubsidized Loans, and Direct Parent Loans for Undergraduate Students. These distributions and the related funding sources are not included in the College’s consolidated financial statements. For the Federal Direct Student Loans, the College is responsible only for the performance of certain administrative duties; therefore, the loan balances and transactions for those programs are not included in the College’s basic consolidated financial statements. It is not practical to determine the balance of loans outstanding to students and former students of the College under these programs as of June 30, 2024.

Finding Details

Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-003
2024-003: Procurement over Small Purchase Transactions (Mental and Behavioral Health Education and Training Grants) Material Weakness / Other Matter Noncompliance Federal Program(s): Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): • 93.732 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Mental and Behavioral Health Education and Training Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 1 small purchase vendor transaction from the Mental and Behavioral Health Education and Training grants in the amount of $13,000 were no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $13,000. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-005
2024-005: Enrollment Reporting – Student Financial Aid Special Test Material Weakness / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.063 • 84.268 Criteria: To comply with enrollment reporting requirements, institutions must accurately and timely report student enrollment status changes to the National Student Loan Data System (NSLDS) within 60 days of determining the change, as outlined in Federal Regulations 34 CFR 682.610 and 685.309. Condition: There is no control in place by the College to review information submitted to the NSLDS for student enrollment status changes. There were instances of noncompliance where students with enrollment status changes were received by the NSLDS outside of the 60-day requirement. Cause: Lack of control in place over enrollment status changes reported to the NSLDS. Effect or Potential Effect: Lack of controls in place could result in instances of noncompliance with Department of Education and Federal regulations. Questioned Costs: None Context: In our sample of 40 students with enrollment status changes during the year ended June 30, 2024, 4 were reported to the NSLDS outside of the 60-day requirement. While the College ensures accurate status change data is sent to the National Student Clearinghouse (third party who submits enrollment status changes to the NSLDS), the College does not have controls in place to ensure information was submitted to the NSLDS accurately and timely. Repeat Finding: No Recommendation: We recommend the College implement controls where there is an independent review of the submissions received by NSLDS to ensure enrollment status changes are reported accurately and timely. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-005
2024-005: Enrollment Reporting – Student Financial Aid Special Test Material Weakness / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.063 • 84.268 Criteria: To comply with enrollment reporting requirements, institutions must accurately and timely report student enrollment status changes to the National Student Loan Data System (NSLDS) within 60 days of determining the change, as outlined in Federal Regulations 34 CFR 682.610 and 685.309. Condition: There is no control in place by the College to review information submitted to the NSLDS for student enrollment status changes. There were instances of noncompliance where students with enrollment status changes were received by the NSLDS outside of the 60-day requirement. Cause: Lack of control in place over enrollment status changes reported to the NSLDS. Effect or Potential Effect: Lack of controls in place could result in instances of noncompliance with Department of Education and Federal regulations. Questioned Costs: None Context: In our sample of 40 students with enrollment status changes during the year ended June 30, 2024, 4 were reported to the NSLDS outside of the 60-day requirement. While the College ensures accurate status change data is sent to the National Student Clearinghouse (third party who submits enrollment status changes to the NSLDS), the College does not have controls in place to ensure information was submitted to the NSLDS accurately and timely. Repeat Finding: No Recommendation: We recommend the College implement controls where there is an independent review of the submissions received by NSLDS to ensure enrollment status changes are reported accurately and timely. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-006
2024-006: Perkins Loan Recordkeeping and Record Retention Significant Deficiency/Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.038 Criteria: Institutions must properly maintain its Perkins loan records in the manner set forth in 34 CFR 674.19.(e). Institutions are required to keep original paper promissory notes or original paper master promissory notes (MPNs) and repayment schedules in a locked, fireproof container. The original promissory notes and repayment schedules must be kept until the loans are satisfied. An institution shall retain repayment records, including cancellation and deferment requests for at least three years from the date on which a loan is assigned to the secretary, canceled, or repaid. An institution shall retain disbursement and electronic authentication and signature records for each loan made using an MPN for at least three years from the date the loan is canceled, repaid, or otherwise satisfied. Condition: The College could not locate promissory notes or MPNs for some of its Perkins loans when requested by the auditors. Cause: Improper recordkeeping and retention processes and controls. Effect or Potential Effect: Noncompliance with the Department of Education and record retention requirements set forth in 34 CFR 674.19.(e). Questioned Costs: None Context: In our sample of 40 students with open Perkins loans as of June 30, 2024, the College could not locate the original promissory note for 1 student. In our sample of 40 students with retired or assigned loans in the current year and prior three years, the College could not locate the promissory note and repayment records for 3 students. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for recordkeeping and retention over both open loans and retired or assigned loans for the past 3 years, to ensure required documents are adequately maintained and stored. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-002
2024-002: Procurement over Small Purchase Transactions (Research and Development Grants) Material Weakness / Material Noncompliance Federal Program(s): Research and Development Cluster Assistance Listing Number(s): • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Research and Development Cluster Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 3 small purchase vendor transactions from the Research and Development Cluster totaling approximately $152,000 where no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $422,246. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-003
2024-003: Procurement over Small Purchase Transactions (Mental and Behavioral Health Education and Training Grants) Material Weakness / Other Matter Noncompliance Federal Program(s): Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): • 93.732 Criteria: Procurement methods established under 2 CFR 200.320, requires price or rate quotations to be obtained from an adequate number of qualified sources when the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold of $10,000, but less than the simplified acquisition threshold of $250,000. Condition: The College did not obtain price or rate quotations obtained from different qualified transactions for all small purchase transactions sampled under the Mental and Behavioral Health Education and Training Grants. Cause: The College did not have a procurement policy in place during the year ended June 30, 2024 that required price or rate quotations for small purchases. Effect or Potential Effect: Noncompliance with procurement requirements could result in unethical purchasing practices or overspending. Questioned Costs: Undeterminable Context: We tested 1 small purchase vendor transaction from the Mental and Behavioral Health Education and Training grants in the amount of $13,000 were no price or rate quotations were obtained prior to payment. The total population of small vendor purchases within this federal program was $13,000. Repeat Finding: No Recommendation: We recommend the College review its procurement policy to ensure it is in compliance with 2 CFR 200 Uniform Guidance and implement controls to ensure an audit trail is maintained surrounding the procurement of vendors using federal funds. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Material Weakness Federal Program(s): Research and Development Cluster Mental and Behavioral Health Education and Training Grants Assistance Listing Number(s): Research and Development Cluster • 11.417 • 12.420 • 12.905 • 84.116Z • 84.019A • 47.076 • 47.050 Mental and Behavioral Health Education and Training Grants • 93.732 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Cause: Ineffective design and implementation of internal controls around approval of timesheets and time and effort reports. Effect or Potential Effect: Ineffective control procedures could result in unallowable costs or activities being charged to federal grant programs. Questioned Costs: None Context: In our sample of 10 payroll transactions of amounts charged to the Research and Development Cluster, 9 of the timesheets or time and effort reports did not have physical indication of review by their supervisors. In our sample of 6 payroll transactions of amounts charged to the Mental and Behavioral Health Education and Training grants, none of the timesheets or time and effort reports had physical indication of review by their supervisors. Repeat Finding: No Recommendation: We recommend the College enforce its policy to have physical signatures on each employee’s timesheet or time and effort report after the review takes place to ensure salary costs charged to the federal program are allowable. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-005
2024-005: Enrollment Reporting – Student Financial Aid Special Test Material Weakness / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.063 • 84.268 Criteria: To comply with enrollment reporting requirements, institutions must accurately and timely report student enrollment status changes to the National Student Loan Data System (NSLDS) within 60 days of determining the change, as outlined in Federal Regulations 34 CFR 682.610 and 685.309. Condition: There is no control in place by the College to review information submitted to the NSLDS for student enrollment status changes. There were instances of noncompliance where students with enrollment status changes were received by the NSLDS outside of the 60-day requirement. Cause: Lack of control in place over enrollment status changes reported to the NSLDS. Effect or Potential Effect: Lack of controls in place could result in instances of noncompliance with Department of Education and Federal regulations. Questioned Costs: None Context: In our sample of 40 students with enrollment status changes during the year ended June 30, 2024, 4 were reported to the NSLDS outside of the 60-day requirement. While the College ensures accurate status change data is sent to the National Student Clearinghouse (third party who submits enrollment status changes to the NSLDS), the College does not have controls in place to ensure information was submitted to the NSLDS accurately and timely. Repeat Finding: No Recommendation: We recommend the College implement controls where there is an independent review of the submissions received by NSLDS to ensure enrollment status changes are reported accurately and timely. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-005
2024-005: Enrollment Reporting – Student Financial Aid Special Test Material Weakness / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.063 • 84.268 Criteria: To comply with enrollment reporting requirements, institutions must accurately and timely report student enrollment status changes to the National Student Loan Data System (NSLDS) within 60 days of determining the change, as outlined in Federal Regulations 34 CFR 682.610 and 685.309. Condition: There is no control in place by the College to review information submitted to the NSLDS for student enrollment status changes. There were instances of noncompliance where students with enrollment status changes were received by the NSLDS outside of the 60-day requirement. Cause: Lack of control in place over enrollment status changes reported to the NSLDS. Effect or Potential Effect: Lack of controls in place could result in instances of noncompliance with Department of Education and Federal regulations. Questioned Costs: None Context: In our sample of 40 students with enrollment status changes during the year ended June 30, 2024, 4 were reported to the NSLDS outside of the 60-day requirement. While the College ensures accurate status change data is sent to the National Student Clearinghouse (third party who submits enrollment status changes to the NSLDS), the College does not have controls in place to ensure information was submitted to the NSLDS accurately and timely. Repeat Finding: No Recommendation: We recommend the College implement controls where there is an independent review of the submissions received by NSLDS to ensure enrollment status changes are reported accurately and timely. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-006
2024-006: Perkins Loan Recordkeeping and Record Retention Significant Deficiency/Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.038 Criteria: Institutions must properly maintain its Perkins loan records in the manner set forth in 34 CFR 674.19.(e). Institutions are required to keep original paper promissory notes or original paper master promissory notes (MPNs) and repayment schedules in a locked, fireproof container. The original promissory notes and repayment schedules must be kept until the loans are satisfied. An institution shall retain repayment records, including cancellation and deferment requests for at least three years from the date on which a loan is assigned to the secretary, canceled, or repaid. An institution shall retain disbursement and electronic authentication and signature records for each loan made using an MPN for at least three years from the date the loan is canceled, repaid, or otherwise satisfied. Condition: The College could not locate promissory notes or MPNs for some of its Perkins loans when requested by the auditors. Cause: Improper recordkeeping and retention processes and controls. Effect or Potential Effect: Noncompliance with the Department of Education and record retention requirements set forth in 34 CFR 674.19.(e). Questioned Costs: None Context: In our sample of 40 students with open Perkins loans as of June 30, 2024, the College could not locate the original promissory note for 1 student. In our sample of 40 students with retired or assigned loans in the current year and prior three years, the College could not locate the promissory note and repayment records for 3 students. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for recordkeeping and retention over both open loans and retired or assigned loans for the past 3 years, to ensure required documents are adequately maintained and stored. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-007
2024-007: Student Credit Balances from Title IV Awards Significant Deficiency Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: Auditee requirements contained in Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements, Section 200.303 – Internal Controls, requires the auditee to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with a framework such as the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Cause: Lack of control in place over refunds from student credit balances Effect or Potential Effect: Student credit balances may not be refunded within the 14-day requirement. Questioned Costs: None Context: During our control assessment over student credit balance refunds, we noted there is no control in place and no physical indication of review taking place to ensure student credit balances are properly refunded within the 14-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for student credit balances to include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-008
2024-008: Return of Title IV Funds Significant Deficiency / Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Assistance Listing Number(s): Student Financial Assistance Cluster • 84.007 • 84.033 • 84.038 • 84.063 • 84.268 • 84.379 • 93.925 Criteria: When a student withdraws, institutions must comply with the "Return of Title IV Funds" requirements outlined in 34 CFR 668.22, ensuring any unearned funds are returned to the Department of Education within 45 days of determining the student's withdrawal. Condition: We identified instances of unearned funds not returned to the Department of Education within the 45-day requirement. Cause: Lack of control in place over returns of Title IV funding Effect or Potential Effect: Returns of Title IV Funds may not be refunded within the 45-day requirement and result in instances of noncompliance with the Department of Education. Questioned Costs: $9,259 Context: During our sample of 12 students who withdrew during the fiscal year ended June 30, 2024, we identified 3 students whose date withdrawn from the College resulted in unearned funds required to be returned to the Department of Education. The return of funds calculation was not completed for these students, resulting in unearned funds not returned within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the College review its process and controls in place for calculating refunds from Title IV and include an independent review and sufficient documentation to support the application of the control. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.