FAC Explorer

Audit 355948

FY End
2021-06-30
Total Expended
$35.80M
Findings
4
Programs
19
Organization: Stark State College (OH)
Year: 2021 Accepted: 2025-05-09
Auditor: Charles E Harris & Associates INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560020 2021-001 Material Weakness - L
560021 2021-001 Material Weakness - L
1136462 2021-001 Material Weakness - L
1136463 2021-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $13.89M Yes 0
84.063 Federal Pell Grant Program $12.71M Yes 0
84.425 Higher Education Emergency Relief Fund - Institutional Portion $4.08M Yes 0
84.425 Higher Education Emergency Relief Fund - Student Portion $1.71M Yes 0
84.425 Higher Education Emergency Relief Fund - Sip Title III Emerg. $355,967 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $354,579 Yes 0
84.047 Trio_upward Bound $311,578 - 0
84.042 Trio_student Support Services $258,815 - 0
84.048 Career and Technical Education -- Basic Grants to States $239,885 - 0
12.300 Ohio Manufacturing Talent Expansion for the Defenseindustrial Supply Chain - Dod Meep $120,162 - 0
84.033 Federal Work-Study Program $93,989 Yes 0
21.019 Coronavirus Relief Fund $54,949 Yes 0
84.031 Higher Education_institutional Aid $51,957 - 0
84.425 Cares Act - Coronavirus Relief Fund - Geer Mental Health Grant $29,366 Yes 0
47.076 Education and Human Resources $17,526 - 0
17.268 H-1b Job Training Grants $7,982 - 0
17.285 Apprenticeship USA Grants $7,511 - 0
84.425 Cares Act - Coronavirus Relief Fund - Geer Fafsa $3,140 Yes 0
64.028 Post-9/11 Veterans Educational Assistance $175 - 0

Contacts

Name Title Type
CJRNG45SK9D1 Joseph Richards Auditee
3304946170 John Phillips Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (Schedule) reflects the expenditures of Stark State College (College) under programs financed by t h e f e d e r a l g overnment for the year ended June 30, 2021. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulation 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: Note 2: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. For the purposes of the Schedule, federal awards include the following:  Direct federal awards  Pass-through funds received from non-federal organizations made under federally sponsored programs conducted by those organizations All programs are presented by federal agency. Pass-through programs are also presented by the entity through which the College received the federal award. Assistance Listing Numbers (ALN) Numbers and Pass-Through Numbers are presented for those programs for which such numbers are available.
Title: Note 3: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. The College has not elected to use the 10% de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance.

Finding Details

Finding 2021-001
2 CFR Subpart F § 200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the College’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the Schedule must: (1) List individual federal programs by Federal agency. (2) For federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total federal awards expended for each individual federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each federal program. (5) For loan or loan guarantee programs described in § 200.502 basis for determining federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the Schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The College’s internal control procedures did not identify $839,935 of expenses in the Schedule of Expenditures of Federal Awards related to the CARES Act grant. Adjustments, to which management have agreed, are reflected in the accompanying Schedule. We recommend that management continue to analyze the federal revenues and expenditures and include them in the proper period for audit.
Finding 2021-001
2 CFR Subpart F § 200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the College’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the Schedule must: (1) List individual federal programs by Federal agency. (2) For federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total federal awards expended for each individual federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each federal program. (5) For loan or loan guarantee programs described in § 200.502 basis for determining federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the Schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The College’s internal control procedures did not identify $839,935 of expenses in the Schedule of Expenditures of Federal Awards related to the CARES Act grant. Adjustments, to which management have agreed, are reflected in the accompanying Schedule. We recommend that management continue to analyze the federal revenues and expenditures and include them in the proper period for audit.
Finding 2021-001
2 CFR Subpart F § 200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the College’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the Schedule must: (1) List individual federal programs by Federal agency. (2) For federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total federal awards expended for each individual federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each federal program. (5) For loan or loan guarantee programs described in § 200.502 basis for determining federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the Schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The College’s internal control procedures did not identify $839,935 of expenses in the Schedule of Expenditures of Federal Awards related to the CARES Act grant. Adjustments, to which management have agreed, are reflected in the accompanying Schedule. We recommend that management continue to analyze the federal revenues and expenditures and include them in the proper period for audit.
Finding 2021-001
2 CFR Subpart F § 200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the College’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the Schedule must: (1) List individual federal programs by Federal agency. (2) For federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total federal awards expended for each individual federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each federal program. (5) For loan or loan guarantee programs described in § 200.502 basis for determining federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the Schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The College’s internal control procedures did not identify $839,935 of expenses in the Schedule of Expenditures of Federal Awards related to the CARES Act grant. Adjustments, to which management have agreed, are reflected in the accompanying Schedule. We recommend that management continue to analyze the federal revenues and expenditures and include them in the proper period for audit.