FAC Explorer

Audit 375137

FY End
2025-06-30
Total Expended
$11.69M
Findings
4
Programs
11
Organization: Mid-State Technical College (WI)
Year: 2025 Accepted: 2025-12-16
Auditor: WIPFLI LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165038 2025-001 Material Weakness Yes N
1165039 2025-001 Material Weakness Yes N
1165040 2025-001 Material Weakness Yes N
1165041 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.063 FEDERAL PELL GRANT PROGRAM $4.40M Yes 1
84.268 FEDERAL DIRECT STUDENT LOANS $2.20M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.87M Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $413,684 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $244,311 Yes 0
17.285 APPRENTICESHIP USA GRANTS $216,829 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $103,427 Yes 1
84.033 FEDERAL WORK-STUDY PROGRAM $85,477 Yes 1
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $34,122 Yes 0
15.114 INDIAN EDUCATION_HIGHER EDUCATION GRANT PROGRAM $7,200 Yes 0
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $6,400 Yes 0

Contacts

Name Title Type
CY2MKKCZGAE5 Carrie Kasubaski Auditee
7154225593 Brian Anderson Auditor
No contacts on file

Notes to SEFA

The accompanying Schedules of Expenditures of Federal and State Awards include the federal grant and state grant activity of Mid-State Technical College District (the “College”) and are presented on the accrual basis of accounting. The information in these schedules is presented 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) and the State of Wisconsin State Single Audit Guidelines issued by the Wisconsin Department of Administration.The Schedules of Expenditures of Federal and State Awards include all federal and state awards of the College. Because the schedules present 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.
The College's federal oversight agency for audit is the U.S. Department of Education. The College's state cognizant agency is the Wisconsin Technical College System. Grant monies received and disbursed by the College are for specific purposes and are subject to review and audit by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, the College does not believe that such disallowances, if any, would have a material effect on the financial position of the College. Management was not aware of any material questioned or disallowed costs as a result of grant audits in process or completed.

Finding Details

Finding 2025-001
Federal Program Information: Funding agency: US Department of Education Title: Student Financial Assistance Cluster AL Number: 84.007, 84.033, 84.063, 84.268 Award year: 2024 Criteria - The status in the National Student Loan Data System (NSLDS) must accurately reflect the student's status as the institution. Condition - The examination disclosed 10 students, out of 40 student files who had an enrollment status change tested, in which their enrollment status was inaccurately reported. Student A – The student was reported as Withdrawn, but according to the school records the student is less than half time. Student B - According to the school's records the student was full time but was reported as half time. Student C – According to the school records the student was three quarter time during the audit period but was reported as "Z=No Record Found". Student D – The student is showing as withdrawn effective 1/22/24 but did not withdraw until 4/18/24. Student E – The student was reported as less than half time effective 1/22/24 but was three quarter time at that time. The student dropped to less than half time on 3/28/24 but the effective date 3/28/24 of the updated status was not reported. Student F – The student was reported as less than half time but should have been reported as half time. Student G – The student shows as withdrawn effective 1/22/24 but did not withdraw until 3/4/24. Student H – The student is showing as half time effective 1/22/24 but should have been reported as three quarter time at the time of the effective date and then later withdrew on 4/12/24, the withdrawn status was not reported. Student I – The student was half time during the audit period but was reported as "Z=No Record Found". Student J – The student is showing as half time effective 1/22/24 but the student should have been reported as full time at the time of the effective date then later should have been reported as three quarter time on 4/15/24. The three quarter time status was not reported. Questioned Costs: $0 Effect - The inaccurate status may effect the student’s future Title IV funding. Cause - An oversight was made by the institution. Repeat: No Recommendation - The institution should implement better oversight to see that student statuses are accurately reflected in NSLDS. Management's Response - Management acknowledges the finding and has prepared a corrective action plan.