FAC Explorer

Audit 349817

FY End
2024-06-30
Total Expended
$14.03M
Findings
4
Programs
19
Organization: Mount Wachusett Community College (MA)
Year: 2024 Accepted: 2025-03-28
Auditor: Withum Smith & Brown PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
539105 2024-001 Significant Deficiency Yes N
539106 2024-001 Significant Deficiency Yes N
1115547 2024-001 Significant Deficiency Yes N
1115548 2024-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $6.42M Yes 0
84.268 Federal Direct Student Loans $2.73M Yes 0
84.042 Trio Student Support Services $989,520 - 0
84.044 Trio Talent Search $713,607 - 1
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $662,918 - 0
84.047 Trio Upward Bound $349,338 - 0
84.007 Federal Supplemental Educational Opportunity Grants $326,453 Yes 0
84.066 Trio Educational Opportunity Centers $272,483 - 1
84.048 Career and Technical Education -- Basic Grants to States $259,499 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $224,654 - 0
84.002 Adult Education - Basic Grants to States $223,827 - 0
84.031 Higher Education Institutional Aid $197,687 - 0
17.278 Wioa Dislocated Worker Formula Grants $153,950 - 0
84.033 Federal Work-Study Program $146,754 Yes 0
93.822 Health Careers Opportunity Program (hcop) $141,651 - 0
84.335 Child Care Access Means Parents in School $93,629 - 0
17.261 Workforce Data Quality Initiative (wdqi) $68,544 - 0
47.076 Stem Education (formerly Education and Human Resources) $31,362 - 0
10.226 Secondary Education, Two-Year Postsecondary Education, and Agriculture in the K-12 Classroom $22,910 - 0

Contacts

Name Title Type
H14SHCN3NFK6 Darleen Legrand Auditee
9786326600 Christopher Pelland Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Mount Wachusett Community College (the “College”) under programs of the Federal Government for the year ended June 30, 2024. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to, and does not present, the financial position, changes in net position or cash flows of the College.
Title: Federal Student Loan Programs Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The College disbursed $2,725,736 of loans under the Federal Direct Student Loans program, which include Stafford Subsidized and Unsubsidized Loans and Parent Plus Loans. It is not practical to determine the balances of the loans outstanding to students of the College under the program as of June 30, 2024. The College is only responsible for the performance of certain administrative duties and, accordingly, these loans are not included in the College’s financial statements.

Finding Details

Finding 2024-001
Criteria According to 34 C.F.R. 643.32(b) and 34 C.F.R. 644.32(b): Number of Participants. For each year of the project period, a grantee must serve at least the number of participants that the Secretary identifies in the Federal Register notice inviting applications for a competition. Through this notice, the Secretary also provides the minimum and maximum grant award amounts for the competition. Condition The Federal Government requires that institutions participating in the TRIO programs serve a minimum number of participants. The College’s Education Opportunity Center program was allocated funds to service 1,000 participants for the grant year ended August 31, 2023 but served 841 participants, according to the grant’s Annual Performance Report provided to us. The College’s North Central MA Talent Search program was allocated funds to service 500 participants for the grant year ended August 31, 2023 but served 375 participants, according to the grant’s Annual Performance Report provided to us. Cause The College was unable to recruit enough individuals to participate in its Educational Opportunity Centers and North Central Mass Talent Search programs. Effect As a result, the College is not in compliance with the requirements of the Educational Opportunity Centers and North Central Mass Talent Search programs. Each program’s grant award notification does contain language that the programs will continue to receive funding if it meets certain percentages of student participation requirements which each program was able to satisfy and received continued funding with no restrictions or penalties. Questioned Costs Unable to determine.   Perspective Not applicable as the College files one report annually for the Talent Search and Educational Opportunity Center programs. Identification as a Repeat Finding, if applicable Finding 2023-001 Recommendation The College should review its recruiting strategy and make applicable changes to ensure the required number of students are served by these programs. Views of Responsible Officials The College agrees with the finding.
Finding 2024-001
Criteria According to 34 C.F.R. 643.32(b) and 34 C.F.R. 644.32(b): Number of Participants. For each year of the project period, a grantee must serve at least the number of participants that the Secretary identifies in the Federal Register notice inviting applications for a competition. Through this notice, the Secretary also provides the minimum and maximum grant award amounts for the competition. Condition The Federal Government requires that institutions participating in the TRIO programs serve a minimum number of participants. The College’s Education Opportunity Center program was allocated funds to service 1,000 participants for the grant year ended August 31, 2023 but served 841 participants, according to the grant’s Annual Performance Report provided to us. The College’s North Central MA Talent Search program was allocated funds to service 500 participants for the grant year ended August 31, 2023 but served 375 participants, according to the grant’s Annual Performance Report provided to us. Cause The College was unable to recruit enough individuals to participate in its Educational Opportunity Centers and North Central Mass Talent Search programs. Effect As a result, the College is not in compliance with the requirements of the Educational Opportunity Centers and North Central Mass Talent Search programs. Each program’s grant award notification does contain language that the programs will continue to receive funding if it meets certain percentages of student participation requirements which each program was able to satisfy and received continued funding with no restrictions or penalties. Questioned Costs Unable to determine.   Perspective Not applicable as the College files one report annually for the Talent Search and Educational Opportunity Center programs. Identification as a Repeat Finding, if applicable Finding 2023-001 Recommendation The College should review its recruiting strategy and make applicable changes to ensure the required number of students are served by these programs. Views of Responsible Officials The College agrees with the finding.
Finding 2024-001
Criteria According to 34 C.F.R. 643.32(b) and 34 C.F.R. 644.32(b): Number of Participants. For each year of the project period, a grantee must serve at least the number of participants that the Secretary identifies in the Federal Register notice inviting applications for a competition. Through this notice, the Secretary also provides the minimum and maximum grant award amounts for the competition. Condition The Federal Government requires that institutions participating in the TRIO programs serve a minimum number of participants. The College’s Education Opportunity Center program was allocated funds to service 1,000 participants for the grant year ended August 31, 2023 but served 841 participants, according to the grant’s Annual Performance Report provided to us. The College’s North Central MA Talent Search program was allocated funds to service 500 participants for the grant year ended August 31, 2023 but served 375 participants, according to the grant’s Annual Performance Report provided to us. Cause The College was unable to recruit enough individuals to participate in its Educational Opportunity Centers and North Central Mass Talent Search programs. Effect As a result, the College is not in compliance with the requirements of the Educational Opportunity Centers and North Central Mass Talent Search programs. Each program’s grant award notification does contain language that the programs will continue to receive funding if it meets certain percentages of student participation requirements which each program was able to satisfy and received continued funding with no restrictions or penalties. Questioned Costs Unable to determine.   Perspective Not applicable as the College files one report annually for the Talent Search and Educational Opportunity Center programs. Identification as a Repeat Finding, if applicable Finding 2023-001 Recommendation The College should review its recruiting strategy and make applicable changes to ensure the required number of students are served by these programs. Views of Responsible Officials The College agrees with the finding.
Finding 2024-001
Criteria According to 34 C.F.R. 643.32(b) and 34 C.F.R. 644.32(b): Number of Participants. For each year of the project period, a grantee must serve at least the number of participants that the Secretary identifies in the Federal Register notice inviting applications for a competition. Through this notice, the Secretary also provides the minimum and maximum grant award amounts for the competition. Condition The Federal Government requires that institutions participating in the TRIO programs serve a minimum number of participants. The College’s Education Opportunity Center program was allocated funds to service 1,000 participants for the grant year ended August 31, 2023 but served 841 participants, according to the grant’s Annual Performance Report provided to us. The College’s North Central MA Talent Search program was allocated funds to service 500 participants for the grant year ended August 31, 2023 but served 375 participants, according to the grant’s Annual Performance Report provided to us. Cause The College was unable to recruit enough individuals to participate in its Educational Opportunity Centers and North Central Mass Talent Search programs. Effect As a result, the College is not in compliance with the requirements of the Educational Opportunity Centers and North Central Mass Talent Search programs. Each program’s grant award notification does contain language that the programs will continue to receive funding if it meets certain percentages of student participation requirements which each program was able to satisfy and received continued funding with no restrictions or penalties. Questioned Costs Unable to determine.   Perspective Not applicable as the College files one report annually for the Talent Search and Educational Opportunity Center programs. Identification as a Repeat Finding, if applicable Finding 2023-001 Recommendation The College should review its recruiting strategy and make applicable changes to ensure the required number of students are served by these programs. Views of Responsible Officials The College agrees with the finding.