FAC Explorer

Audit 351728

FY End
2024-06-30
Total Expended
$9.15M
Findings
8
Programs
6
Organization: Mohave County Community College District (AZ)
Year: 2024 Accepted: 2025-03-31
Auditor: Snyder & Brown CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
547523 2024-101 Significant Deficiency - L
547524 2024-101 Significant Deficiency - L
547525 2024-101 Significant Deficiency - L
547526 2024-101 Significant Deficiency - L
1123965 2024-101 Significant Deficiency - L
1123966 2024-101 Significant Deficiency - L
1123967 2024-101 Significant Deficiency - L
1123968 2024-101 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $6.30M Yes 1
84.268 Federal Direct Student Loans $1.90M Yes 1
84.048 Career and Technical Education -- Basic Grants to States $513,028 - 0
84.007 Federal Supplemental Educational Opportunity Grants $219,565 Yes 1
84.033 Federal Work-Study Program $118,170 Yes 1
59.037 Small Business Development Centers $96,815 - 0

Contacts

Name Title Type
LMBSSNLVKDL7 Nadene Mastrangelo Auditee
8666642832 Dylan M Brown 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. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Mohave County Community College District for the 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: Note 3 – Federal assistance listings numbers 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The program titles and Federal Assistance Listings numbers were obtained from the federal or passthrough grantor or the 2024 Federal Assistance Listings.
Title: Note 5 - Subrecipients 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The District did not make any payments to subrecipients during the fiscal year.

Finding Details

Finding 2024-101
Assistance Listings Number: 84.007, 84.033, 84.063 & 84.268 Cluster Title: Student Financial Assistance Cluster Program Titles: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program and Federal Direct Student Loans Federal Agency: U.S. Department of Education Award Year: 2024 Award Number: None Compliance Requirement: Reporting Question Costs: None Criteria: The student financial assistance cluster requires that the college submit the Fiscal Operations Report and Application to Participate annually. The amount should agree to the underlying accounting records. Condition: Total tuition and fees as reported in the FISAP report was $8,787,259 while the district’s underlying accounting records showed $9,133,531 for a difference of $346,272. Total Federal Pell expenditures were reported as $6,259,684 on the FISAP report while the underlying accounting records and schedule of expenditures of federal awards showed $6,298,477 for a difference of $38,793. Cause: The District does not have adequate policies and procedures in place to ensure that revenues and expenditures are reported properly. Year-end adjustments were not identified and recorded prior to FISAP reporting. Effect: Information reported by the District was not accurate and is not in compliance with requirements of the grant. Recommendation: The District should establish policies and procedures to ensure that the amounts reported are accurate and agree to the underlying accounting records. District’s Response: The District’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Finding 2024-101
Assistance Listings Number: 84.007, 84.033, 84.063 & 84.268 Cluster Title: Student Financial Assistance Cluster Program Titles: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program and Federal Direct Student Loans Federal Agency: U.S. Department of Education Award Year: 2024 Award Number: None Compliance Requirement: Reporting Question Costs: None Criteria: The student financial assistance cluster requires that the college submit the Fiscal Operations Report and Application to Participate annually. The amount should agree to the underlying accounting records. Condition: Total tuition and fees as reported in the FISAP report was $8,787,259 while the district’s underlying accounting records showed $9,133,531 for a difference of $346,272. Total Federal Pell expenditures were reported as $6,259,684 on the FISAP report while the underlying accounting records and schedule of expenditures of federal awards showed $6,298,477 for a difference of $38,793. Cause: The District does not have adequate policies and procedures in place to ensure that revenues and expenditures are reported properly. Year-end adjustments were not identified and recorded prior to FISAP reporting. Effect: Information reported by the District was not accurate and is not in compliance with requirements of the grant. Recommendation: The District should establish policies and procedures to ensure that the amounts reported are accurate and agree to the underlying accounting records. District’s Response: The District’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Finding 2024-101
Assistance Listings Number: 84.007, 84.033, 84.063 & 84.268 Cluster Title: Student Financial Assistance Cluster Program Titles: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program and Federal Direct Student Loans Federal Agency: U.S. Department of Education Award Year: 2024 Award Number: None Compliance Requirement: Reporting Question Costs: None Criteria: The student financial assistance cluster requires that the college submit the Fiscal Operations Report and Application to Participate annually. The amount should agree to the underlying accounting records. Condition: Total tuition and fees as reported in the FISAP report was $8,787,259 while the district’s underlying accounting records showed $9,133,531 for a difference of $346,272. Total Federal Pell expenditures were reported as $6,259,684 on the FISAP report while the underlying accounting records and schedule of expenditures of federal awards showed $6,298,477 for a difference of $38,793. Cause: The District does not have adequate policies and procedures in place to ensure that revenues and expenditures are reported properly. Year-end adjustments were not identified and recorded prior to FISAP reporting. Effect: Information reported by the District was not accurate and is not in compliance with requirements of the grant. Recommendation: The District should establish policies and procedures to ensure that the amounts reported are accurate and agree to the underlying accounting records. District’s Response: The District’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Finding 2024-101
Assistance Listings Number: 84.007, 84.033, 84.063 & 84.268 Cluster Title: Student Financial Assistance Cluster Program Titles: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program and Federal Direct Student Loans Federal Agency: U.S. Department of Education Award Year: 2024 Award Number: None Compliance Requirement: Reporting Question Costs: None Criteria: The student financial assistance cluster requires that the college submit the Fiscal Operations Report and Application to Participate annually. The amount should agree to the underlying accounting records. Condition: Total tuition and fees as reported in the FISAP report was $8,787,259 while the district’s underlying accounting records showed $9,133,531 for a difference of $346,272. Total Federal Pell expenditures were reported as $6,259,684 on the FISAP report while the underlying accounting records and schedule of expenditures of federal awards showed $6,298,477 for a difference of $38,793. Cause: The District does not have adequate policies and procedures in place to ensure that revenues and expenditures are reported properly. Year-end adjustments were not identified and recorded prior to FISAP reporting. Effect: Information reported by the District was not accurate and is not in compliance with requirements of the grant. Recommendation: The District should establish policies and procedures to ensure that the amounts reported are accurate and agree to the underlying accounting records. District’s Response: The District’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Finding 2024-101
Assistance Listings Number: 84.007, 84.033, 84.063 & 84.268 Cluster Title: Student Financial Assistance Cluster Program Titles: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program and Federal Direct Student Loans Federal Agency: U.S. Department of Education Award Year: 2024 Award Number: None Compliance Requirement: Reporting Question Costs: None Criteria: The student financial assistance cluster requires that the college submit the Fiscal Operations Report and Application to Participate annually. The amount should agree to the underlying accounting records. Condition: Total tuition and fees as reported in the FISAP report was $8,787,259 while the district’s underlying accounting records showed $9,133,531 for a difference of $346,272. Total Federal Pell expenditures were reported as $6,259,684 on the FISAP report while the underlying accounting records and schedule of expenditures of federal awards showed $6,298,477 for a difference of $38,793. Cause: The District does not have adequate policies and procedures in place to ensure that revenues and expenditures are reported properly. Year-end adjustments were not identified and recorded prior to FISAP reporting. Effect: Information reported by the District was not accurate and is not in compliance with requirements of the grant. Recommendation: The District should establish policies and procedures to ensure that the amounts reported are accurate and agree to the underlying accounting records. District’s Response: The District’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Finding 2024-101
Assistance Listings Number: 84.007, 84.033, 84.063 & 84.268 Cluster Title: Student Financial Assistance Cluster Program Titles: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program and Federal Direct Student Loans Federal Agency: U.S. Department of Education Award Year: 2024 Award Number: None Compliance Requirement: Reporting Question Costs: None Criteria: The student financial assistance cluster requires that the college submit the Fiscal Operations Report and Application to Participate annually. The amount should agree to the underlying accounting records. Condition: Total tuition and fees as reported in the FISAP report was $8,787,259 while the district’s underlying accounting records showed $9,133,531 for a difference of $346,272. Total Federal Pell expenditures were reported as $6,259,684 on the FISAP report while the underlying accounting records and schedule of expenditures of federal awards showed $6,298,477 for a difference of $38,793. Cause: The District does not have adequate policies and procedures in place to ensure that revenues and expenditures are reported properly. Year-end adjustments were not identified and recorded prior to FISAP reporting. Effect: Information reported by the District was not accurate and is not in compliance with requirements of the grant. Recommendation: The District should establish policies and procedures to ensure that the amounts reported are accurate and agree to the underlying accounting records. District’s Response: The District’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Finding 2024-101
Assistance Listings Number: 84.007, 84.033, 84.063 & 84.268 Cluster Title: Student Financial Assistance Cluster Program Titles: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program and Federal Direct Student Loans Federal Agency: U.S. Department of Education Award Year: 2024 Award Number: None Compliance Requirement: Reporting Question Costs: None Criteria: The student financial assistance cluster requires that the college submit the Fiscal Operations Report and Application to Participate annually. The amount should agree to the underlying accounting records. Condition: Total tuition and fees as reported in the FISAP report was $8,787,259 while the district’s underlying accounting records showed $9,133,531 for a difference of $346,272. Total Federal Pell expenditures were reported as $6,259,684 on the FISAP report while the underlying accounting records and schedule of expenditures of federal awards showed $6,298,477 for a difference of $38,793. Cause: The District does not have adequate policies and procedures in place to ensure that revenues and expenditures are reported properly. Year-end adjustments were not identified and recorded prior to FISAP reporting. Effect: Information reported by the District was not accurate and is not in compliance with requirements of the grant. Recommendation: The District should establish policies and procedures to ensure that the amounts reported are accurate and agree to the underlying accounting records. District’s Response: The District’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Finding 2024-101
Assistance Listings Number: 84.007, 84.033, 84.063 & 84.268 Cluster Title: Student Financial Assistance Cluster Program Titles: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program and Federal Direct Student Loans Federal Agency: U.S. Department of Education Award Year: 2024 Award Number: None Compliance Requirement: Reporting Question Costs: None Criteria: The student financial assistance cluster requires that the college submit the Fiscal Operations Report and Application to Participate annually. The amount should agree to the underlying accounting records. Condition: Total tuition and fees as reported in the FISAP report was $8,787,259 while the district’s underlying accounting records showed $9,133,531 for a difference of $346,272. Total Federal Pell expenditures were reported as $6,259,684 on the FISAP report while the underlying accounting records and schedule of expenditures of federal awards showed $6,298,477 for a difference of $38,793. Cause: The District does not have adequate policies and procedures in place to ensure that revenues and expenditures are reported properly. Year-end adjustments were not identified and recorded prior to FISAP reporting. Effect: Information reported by the District was not accurate and is not in compliance with requirements of the grant. Recommendation: The District should establish policies and procedures to ensure that the amounts reported are accurate and agree to the underlying accounting records. District’s Response: The District’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.