FAC Explorer

Audit 382304

FY End
2025-06-30
Total Expended
$17.97M
Findings
4
Programs
14
Organization: Community College District of Newton and McDonald Counties, Missouri (MO)
Year: 2025 Accepted: 2026-01-16
Auditor: KPM CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169367 2025-001 Material Weakness Yes N
1169368 2025-001 Material Weakness Yes N
1169369 2025-001 Material Weakness Yes N
1169370 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.063 FEDERAL PELL GRANT PROGRAM $9.13M Yes 1
84.268 FEDERAL DIRECT STUDENT LOANS $2.18M Yes 1
84.047 TRIO UPWARD BOUND $1.71M Yes 0
84.042 TRIO STUDENT SUPPORT SERVICES $1.18M Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $731,717 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $621,065 Yes 0
84.044 TRIO TALENT SEARCH $594,761 Yes 0
84.149 MIGRANT EDUCATION COLLEGE ASSISTANCE MIGRANT PROGRAM $400,579 Yes 0
84.141 MIGRANT EDUCATION HIGH SCHOOL EQUIVALENCY PROGRAM $321,178 Yes 0
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $280,879 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $276,835 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $158,748 Yes 1
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $158,482 Yes 1
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $61,225 Yes 0

Contacts

Name Title Type
GYVVL4GT18L3 Joseph Brenner Auditee
4174555642 Matt Wallace Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Crowder College under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Crowder College, it is not intended to and does not present the financial position, changes in net position, or cash flows of Crowder College.
The College participates in the Federal Direct Student Loan Program, which provides federal loans directly to the students rather than through private lending institutions. The College is responsible only for the origination of the loan (e.g., determining student eligibility and disbursing loan proceeds to the borrower). The Direct Loan Servicer is then responsible for the overall servicing and collection of the loan. Accordingly, these loans are not included in the College’s financial statements. The amount reported on the Schedule of Expenditures of Federal Awards for the loan program represents the total value of the loans awarded and paid to the College’s student during the year ended June 30, 2025.

Finding Details

Finding 2025-001
Special Test and Provisions – Return of Title IV Funds U.S. Department of Education Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063 & 84.268 Award Year: 2024-2025 Significant Deficiency and Compliance Criteria: Under 34 CFR §668.22, the College is required to return Title IV funds in accordance with federal regulations governing the Return of Title IV (R2T4) calculation. This calculation determines the amount of unearned aid by subtracting the assistance earned by the student from the total aid disbursed. The percentage of earned and unearned funds is based on the student’s attendance within the College’s defined payment period. Condition: In a sample of 25 R2T4 calculations, it was determined that College entered the spring break dates incorrectly in the calculation, which resulted in 2 calculation errors. Cause: The College had a change to the academic calendar that did not get updated in the financial aid software. Effect: All students with withdrawal dates in the timeframe between the entered spring break and actual spring break, which was a one week difference, potentially had a calculation error on their R2T4. Questioned Costs: All questioned costs are below the known and likely questioned costs reporting threshold. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR §668.22 as it relates to calculations of return of Title IV funds. Response: The College reviewed all accounts affected by this error and identified 15 students whose accounts required adjustments. Upon review, the financial aid representative determined that excess funds were returned when the R2T4 calculations were completed. Financial Aid has since corrected the accounts and requested the additional funds owed. To prevent this issue from recurring, a representative from the Financial Aid Office will be included on the calendar committee. Additionally, Financial Aid Policies and Procedures have been updated to require calendar changes to be promptly updated in PowerFaids to ensure accuracy.