FAC Explorer

Audit 371354

FY End
2024-06-30
Total Expended
$12.34M
Findings
4
Programs
18
Organization: Pinal County Community College District (AZ)
Year: 2024 Accepted: 2025-10-27
Auditor: CLIFTON LARSON ALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1161452 2024-001 Material Weakness Yes N
1161453 2024-001 Material Weakness Yes N
1161454 2024-001 Material Weakness Yes N
1161455 2024-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.063 FEDERAL PELL GRANT PROGRAM $8.11M Yes 1
84.268 FEDERAL DIRECT STUDENT LOANS $1.01M Yes 1
17.259 WIOA YOUTH ACTIVITIES $732,239 Yes 0
84.031 HIGHER EDUCATION INSTITUTIONAL AID $489,054 Yes 0
84.047 TRIO UPWARD BOUND $338,393 Yes 0
84.042 TRIO STUDENT SUPPORT SERVICES $262,681 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $155,082 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $141,125 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $132,279 Yes 0
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $83,794 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $76,823 Yes 1
17.258 WIOA ADULT PROGRAM $40,711 Yes 0
17.268 H-1B JOB TRAINING GRANTS $21,010 Yes 0
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $13,589 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $3,610 Yes 0
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $3,261 Yes 0
84.411 EDUCATION INNOVATION AND RESEARCH (FORMERLY INVESTING IN INNOVATION (I3) FUND) $835 Yes 0
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $115 Yes 0

Contacts

Name Title Type
PJFRJR6JLJ27 Myranda Myers Auditee
5204945523 Jean Marie Dietrich Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (schedule) includes the federal grant activity of Pinal 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.
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.
The program titles and Federal Assistance Listings numbers were obtained from the federal or pass-through granter or the 2024 Federal Assistance Listings.
The District has not elected to use the 10 percent de minim is indirect cost rate as established in 2 CFR 200.414.

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of Education Cluster Name: Student Financial Assistance Cluster Federal Program Name: Federal Supplemental Educational Opportunity Grants; Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Federal Award Identification Number and Year: P007A240134; P033A240134; P063P242910;P268K242910 - 2024 Award Period: July 01, 2023 - June 30, 2024 Compliance Requirement: Special tests and provisions Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters. Criteria or specific requirement: Once a student's withdrawal date is determined, a school needs to calculate the percentage of the payment period or period of enrollment completed. Institutionally scheduled breaks of five or more consecutive days are excluded from the return of Title IV calculation as periods of nonattendance and, therefore, do not affect the calculation of the amount of Federal Student Aid earned (34 CFR 668.22(f)(2)(i)). Condition: During our testing, it was noted the College's process did not ensure scheduled breaks were properly factored into the R2T4 calculations for both the Fall 2023 and Spring 2024 term. Questioned costs: $109.45. Context: The College did not correctly factor in scheduled breaks to 12 of the 17 students tested for Fall 2023 and 18 of the 18 students tested for Spring 2024. The College did not include the 5 day break for Thanksgiving for the Fall 2023 Semester and used 6 days of scheduled spring break instead of the entire spring break of 9 days in the Spring 2024 calculations. Cause: Management did not have a process in place to exclude the correct amount of days in the scheduled breaks of 5 days or more. Effect: The College did not complete an accurate calculation as defined by Federal regulations. Repeat Finding: Yes- 2023-001. Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into the R2T4 calculations. Views of responsible officials: There is no disagreement with the audit finding, see District's corrective action plan.