Audit 362285

FY End
2024-06-30
Total Expended
$8.77M
Findings
38
Programs
10
Organization: Morris Colllege (SC)
Year: 2024 Accepted: 2025-07-15

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
571328 2024-006 Significant Deficiency - C
571329 2024-006 Significant Deficiency - C
571330 2024-006 Significant Deficiency - C
571331 2024-006 Significant Deficiency - C
571332 2024-007 Material Weakness - C
571333 2024-007 Material Weakness - C
571334 2024-007 Material Weakness - C
571335 2024-007 Material Weakness - C
571336 2024-007 Material Weakness - C
571337 2024-007 Material Weakness - C
571338 2024-007 Material Weakness - C
571339 2024-008 Material Weakness Yes I
571340 2024-008 Material Weakness Yes I
571341 2024-008 Material Weakness Yes I
571342 2024-008 Material Weakness Yes I
571343 2024-008 Material Weakness Yes I
571344 2024-009 Material Weakness Yes F
571345 2024-009 Material Weakness Yes F
571346 2024-009 Material Weakness Yes F
1147770 2024-006 Significant Deficiency - C
1147771 2024-006 Significant Deficiency - C
1147772 2024-006 Significant Deficiency - C
1147773 2024-006 Significant Deficiency - C
1147774 2024-007 Material Weakness - C
1147775 2024-007 Material Weakness - C
1147776 2024-007 Material Weakness - C
1147777 2024-007 Material Weakness - C
1147778 2024-007 Material Weakness - C
1147779 2024-007 Material Weakness - C
1147780 2024-007 Material Weakness - C
1147781 2024-008 Material Weakness Yes I
1147782 2024-008 Material Weakness Yes I
1147783 2024-008 Material Weakness Yes I
1147784 2024-008 Material Weakness Yes I
1147785 2024-008 Material Weakness Yes I
1147786 2024-009 Material Weakness Yes F
1147787 2024-009 Material Weakness Yes F
1147788 2024-009 Material Weakness Yes F

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $2.59M Yes 1
84.063 Federal Pell Grant Program $2.32M Yes 1
84.031 Higher Education Institutional Aid $863,046 Yes 3
84.047 Trio Upward Bound $496,462 Yes 1
81.137 Minority Economic Impact $352,365 - 0
84.042 Trio Student Support Services $314,974 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $304,288 Yes 1
84.425 Education Stabilization Fund $250,648 Yes 2
84.033 Federal Work-Study Program $81,835 Yes 1
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $18,867 - 0

Contacts

Name Title Type
LD4PKLWK2NJ8 Dr. Arthur Vaughn Auditee
8039343229 Michelle Chapman Auditor
No contacts on file

Notes to SEFA

Title: NOTE 2. FEDERAL DIRECT STUDENT LOAN PROGRAM (ASSISTANCE LISTING NUMBER 84.268) Accounting Policies: Basis of Presentation The Schedule of Expenditures of Federal Awards includes the federal grant activity of Morris College (the “College”) and is prepared on the accrual basis of accounting. Program Type Determination Type A programs are defined as federal programs with federal expenditures exceeding $750,000. The threshold of $750,000 was used in distinguishing between Type A and Type B programs. Method of Major Program Selection The risk-based approach was used in the selection of federal programs to be tested as major programs. The College qualified as a high-risk auditee for the year ended June 30, 2024. De Minimis Rate Used: N Rate Explanation: The College elected not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2024. Students received new FDSLP loans totaling $2,590,726 from the U.S. Department of Education during the year ended June 30, 2024. The College is responsible only for the performance of certain administrative duties with respect to its participation in the FDSLP and, accordingly, these loans are not included in its basic financial statements. It is not practicable to determine the balance of loans outstanding to students and former students of the College under this program as of June 30, 2024.
Title: NOTE 3. FEDERAL NON-CASH ASSISTANCE Accounting Policies: Basis of Presentation The Schedule of Expenditures of Federal Awards includes the federal grant activity of Morris College (the “College”) and is prepared on the accrual basis of accounting. Program Type Determination Type A programs are defined as federal programs with federal expenditures exceeding $750,000. The threshold of $750,000 was used in distinguishing between Type A and Type B programs. Method of Major Program Selection The risk-based approach was used in the selection of federal programs to be tested as major programs. The College qualified as a high-risk auditee for the year ended June 30, 2024. De Minimis Rate Used: N Rate Explanation: The College elected not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2024. The College did not receive or expend federal awards in the form of non-cash assistance and had no federal loan guarantees at June 30, 2024.

Finding Details

Internal controls were not sufficient to ensure duplicate drawdowns did not occur, resulting in the College drawing down duplicate grant funds before expenditures had been occurred.
Internal controls were not sufficient to ensure duplicate drawdowns did not occur, resulting in the College drawing down duplicate grant funds before expenditures had been occurred.
Internal controls were not sufficient to ensure duplicate drawdowns did not occur, resulting in the College drawing down duplicate grant funds before expenditures had been occurred.
Internal controls were not sufficient to ensure duplicate drawdowns did not occur, resulting in the College drawing down duplicate grant funds before expenditures had been occurred.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
The College did not follow its procurement policy for the year ended June 30, 2024. We found that disbursements over $10,000 did not have competitive quotes and that purchases of $250,000 were not put out for bid when required.
The College did not follow its procurement policy for the year ended June 30, 2024. We found that disbursements over $10,000 did not have competitive quotes and that purchases of $250,000 were not put out for bid when required.
The College did not follow its procurement policy for the year ended June 30, 2024. We found that disbursements over $10,000 did not have competitive quotes and that purchases of $250,000 were not put out for bid when required.
The College did not follow its procurement policy for the year ended June 30, 2024. We found that disbursements over $10,000 did not have competitive quotes and that purchases of $250,000 were not put out for bid when required.
The College did not follow its procurement policy for the year ended June 30, 2024. We found that disbursements over $10,000 did not have competitive quotes and that purchases of $250,000 were not put out for bid when required.
The College has a list of capital assets, but it does not include all the requirements. Furthermore, the College has not completed an inventory of capital assets since 2019.
The College has a list of capital assets, but it does not include all the requirements. Furthermore, the College has not completed an inventory of capital assets since 2019.
The College has a list of capital assets, but it does not include all the requirements. Furthermore, the College has not completed an inventory of capital assets since 2019.
Internal controls were not sufficient to ensure duplicate drawdowns did not occur, resulting in the College drawing down duplicate grant funds before expenditures had been occurred.
Internal controls were not sufficient to ensure duplicate drawdowns did not occur, resulting in the College drawing down duplicate grant funds before expenditures had been occurred.
Internal controls were not sufficient to ensure duplicate drawdowns did not occur, resulting in the College drawing down duplicate grant funds before expenditures had been occurred.
Internal controls were not sufficient to ensure duplicate drawdowns did not occur, resulting in the College drawing down duplicate grant funds before expenditures had been occurred.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
Internal controls were not sufficient to ensure unspent funds were returned in a timely fashion, resulting in the College drawing down grant funds before expenditures had been occurred or the time between the two being longer than allowed.
The College did not follow its procurement policy for the year ended June 30, 2024. We found that disbursements over $10,000 did not have competitive quotes and that purchases of $250,000 were not put out for bid when required.
The College did not follow its procurement policy for the year ended June 30, 2024. We found that disbursements over $10,000 did not have competitive quotes and that purchases of $250,000 were not put out for bid when required.
The College did not follow its procurement policy for the year ended June 30, 2024. We found that disbursements over $10,000 did not have competitive quotes and that purchases of $250,000 were not put out for bid when required.
The College did not follow its procurement policy for the year ended June 30, 2024. We found that disbursements over $10,000 did not have competitive quotes and that purchases of $250,000 were not put out for bid when required.
The College did not follow its procurement policy for the year ended June 30, 2024. We found that disbursements over $10,000 did not have competitive quotes and that purchases of $250,000 were not put out for bid when required.
The College has a list of capital assets, but it does not include all the requirements. Furthermore, the College has not completed an inventory of capital assets since 2019.
The College has a list of capital assets, but it does not include all the requirements. Furthermore, the College has not completed an inventory of capital assets since 2019.
The College has a list of capital assets, but it does not include all the requirements. Furthermore, the College has not completed an inventory of capital assets since 2019.