Audit 381992

FY End
2025-08-31
Total Expended
$212.40M
Findings
8
Programs
29
Year: 2025 Accepted: 2026-01-15

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1169144 2025-001 Material Weakness Yes E
1169145 2025-001 Material Weakness Yes E
1169146 2025-001 Material Weakness Yes E
1169147 2025-001 Material Weakness Yes E
1169148 2025-002 Material Weakness Yes N
1169149 2025-002 Material Weakness Yes N
1169150 2025-002 Material Weakness Yes N
1169151 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.063 FEDERAL PELL GRANT PROGRAM $156.94M Yes 2
84.268 FEDERAL DIRECT STUDENT LOANS $22.16M Yes 2
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $3.66M Yes 2
84.033 FEDERAL WORK-STUDY PROGRAM $3.23M Yes 2
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $2.70M Yes 0
12.006 NATIONAL DEFENSE EDUCATION PROGRAM $1.94M Yes 0
84.047 TRIO UPWARD BOUND $1.68M Yes 0
84.425 EDUCATION STABILIZATION FUND $1.15M Yes 0
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $925,809 Yes 0
84.042 TRIO STUDENT SUPPORT SERVICES $804,875 Yes 0
84.044 TRIO TALENT SEARCH $654,632 Yes 0
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $504,320 Yes 0
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $455,901 Yes 0
93.493 CONGRESSIONAL DIRECTIVES $454,198 Yes 0
94.006 AMERICORPS STATE AND NATIONAL 94.006 $402,645 Yes 0
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $203,721 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $79,977 Yes 0
10.223 HISPANIC SERVING INSTITUTIONS EDUCATION GRANTS $52,946 Yes 0
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $46,500 Yes 0
84.031 HIGHER EDUCATION INSTITUTIONAL AID $22,550 Yes 0
17.285 REGISTERED APPRENTICESHIP $22,196 Yes 0
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $20,320 Yes 0
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $17,052 Yes 0
47.050 GEOSCIENCES $11,176 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $10,729 Yes 0
12.902 INFORMATION SECURITY GRANTS $8,646 Yes 0
19.009 ACADEMIC EXCHANGE PROGRAMS - UNDERGRADUATE PROGRAMS $7,796 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $6,004 Yes 0
12.903 GENCYBER GRANTS PROGRAM $1,536 Yes 0

Contacts

Name Title Type
XMDHUN8FUPN9 Patrick Vrba Auditee
2104850356 Chad Lassen Auditor
No contacts on file

Notes to SEFA

The Alamo Community College District (the District) is comprised of San Antonio College, St. Philip’s College, Palo Alto College, Northeast Lakeview College, and Northwest Vista College. The purpose of the Schedule of Expenditures of Federal Awards (the Schedule) is to present a summary of those activities of the District that have been financed by the United States Government (federal awards). Federal awards received directly from federal agencies are included in the Schedule. Additionally, all federal awards passed through from other entities have been included on the Schedule. Although the District is required to match certain grants, as defined in the grants, no such matching is included in the Schedule. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 District, it is not intended to and does not present the financial position, statement of activities, or cash flows of the District.
Other Operating Revenues - federal grants and contracts - per Schedule A $22,613,482 Add: Non-Operating Revenues - federal revenue, non-operating - per Schedule C $167,632,819 Total Federal Revenues per Schedule A and C $190,246,301 Reconciling Items: Add: Federal Direct Student Loans $22,157,659 Less: Federal contracts (Note 5 below) $0 Total Federal Expenditures per Schedule of Expenditures of Federal Awards $212,403,960
The District is in compliance with the following institutional and program eligibility requirements under the Higher Education Act of 1965 and Federal regulations under 34 CFR 668.23: • Correspondence courses the institution offers under 34 CFR 600.7(b) and (g) • Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g) • Institution’s regular students that are incarcerated under 34 CFR 600.7 (c) and (g) • Completion rates for confined or incarcerated individuals enrolled in non-degree programs at nonprofit institutions under 34 CFR 600.7(c)(3)(ii) and (g) • Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g) • Completion rates for short-term programs under 34 CFR 668.8(f) and (g) • Placement rates for short-term programs under https://www.ecfr.gov/current/title-34/subtitle-B/chapter-VI/part-668/subpart-A/section-668.8 34 CFR 668.8(e)(2)
The District did not receive any federal contracts, $0.
The District participates in the Federal Direct Student Loans program (ALN 84.268). Loans under the Federal Direct Student Loans program are made directly by the federal government to students. Loans disbursed during the fiscal year ended August 31, 2025 totaled $22,157,659 and are presented as current year federal expenditures.
There were no federal noncash awards in fiscal year 2025 other than Federal Direct Student Loans discussed in Note 6 above.

Finding Details

Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: September 1, 2024 – August 31, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: The U.S. Department of Education offers financial aid to students under two programs: 1. Pell Grant program which provides grants to eligible students enrolled in eligible undergraduate programs and certain post-baccalaureate teacher certificate programs and 2. FSEOG program which provides grants to eligible undergraduate students with priority given to Pell recipients who have the lowest expected family contributions. Condition: The Pell Grant Program has maximum and minimum Pell grant awards established by statute and should be awarded based on the student's needs. During our testing, we noted that one of the sixty students tested was over awarded Pell funds. Questioned Costs: $1,849 Context: A system defect impacted Pell Grant disbursements, prompting the District to disable standard attending hours functionality. Attending hours were then locked in February for the Spring term. Subsequent enrollment changes requiring manual Pell Grant adjustments were missed due to human oversight, resulting in an over award of $1,849. Cause: The District's internal control process was not able to detect the over awarding of the Pell amounts. Effect: One student was over awarded $1,849 Repeat Finding: No Recommendation: We recommend the District evaluate the student’s status each semester. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: September 1, 2024 – August 31, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b) and 34 CFR 682.610(c) states that because a student begins earning Title IV funds on the first day of attendance, even if the student withdraws before a school’s census date, the school must perform an R2T4 calculation using the number of days or the number of scheduled clock hours the student attended class. The school must include in the R2T4 calculation all forms of Title IV aid that were disbursed or that could have been disbursed, even if the student receives a full tuition refund. Condition: We noted that one of the sixty students tested was not calculated for an R2T4 in the current year when they should have been. Questioned Costs: $3,199 Context: The student withdrew from the District mobile app, bypassing required advisor approval. This prevented the R2T4 workflow from recognizing the withdrawal, and the R2T4 calculation was delayed until identified. Cause: The District did not evaluate the student for R2T4. Effect: One of the students were not calculated. Repeat Finding: No Recommendation: We recommend the District should implement a comprehensive review process for R2T4 calculations and financial aid withdrawal listings to ensure all student withdrawals are accurately identified and processed in a timely manner. Views of Responsible Officials: There is no disagreement with the audit finding.