Audit 383954

FY End
2025-06-30
Total Expended
$5.26M
Findings
2
Programs
7
Year: 2025 Accepted: 2026-01-27
Auditor: WIPFLI LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1170757 2025-001 Material Weakness Yes N
1170758 2025-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
84.063 FEDERAL PELL GRANT PROGRAM $3.62M Yes 2
84.268 FEDERAL DIRECT STUDENT LOANS $366,469 Yes 0
84.042 TRIO_STUDENT SUPPORT SERVICES $318,245 Yes 0
84.047 TRIO_UPWARD BOUND $283,236 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $188,678 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $86,680 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $60,048 Yes 0

Contacts

Name Title Type
K8MKLFJKM4L2 Leslie Anderson Auditee
3093415247 Matt Schueler Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Carl Sandburg College - Community College District 518 under programs of the federal government for the year ended June 30, 2025. The information in this schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations 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 Carl Sandburg College - Community College District 518, it is not intended to and does not present the financial position, changes in net position or cash flows of Carl Sandburg College - Community College District 518.
For the year ended June 30, 2025, the College acted a pass-through agency for Federal Direct Loans (subsidized and unsubsidized) to students in the amount of $366,469.
The College did not expend any federal awards in the form of non-cash assistance during the year ended June 30, 2025.
The College did not receive or administer any insurance or loan guarantees during fiscal year ended June 30, 2025.

Finding Details

Condition: The examination disclosed 8 students, out of 25 student files who had an enrollment status change tested, in which their enrollment status was inaccurately reported. Student A – The student effective date of withdraw according to the academic file was 10/10/24, the effective date of withdraw reported to NSLDS was 12/12/24. Student B - The student effective date of withdraw according to the academic file was 10/28/24, the effective date of withdraw reported to NSLDS was 12/12/24. Student C – According to the student’s academic record the students status changed from full time to half time when they started attending the summer term. Student D – The student withdrew on 3/30/25 according to their academic record but the status was not updated to reflect they withdrew, they are still being reported as FT. Student E – The student withdrew on 5/4/25 according to their academic record but the status was not updated to reflect they withdrew, they are still being reported as HT. Student F – The student withdrew on 4/21/25 according to their academic records but the status was not updated to reflect they withdrew, they are still being reported as HT. Student G – The student withdrew on 5/5/25 according to their academic records but the status was not updated to reflect they withdrew, they are still being reported as HT. Student H - The student effective date of withdraw according to the academic file was 10/3/24, the effective date of withdraw reported to NSLDS was 10/17/24. Criteria: Institutions are responsible for accurately reporting all Campus-Level records data elements.
Condition: The examination disclosed 1 student, out of 40 student files tested, in which the Comment Code was not resolved. The student has a 040 C-Code, the student has a Max Pell Indicator of 2 and the foreign income is greater than 0. Criteria: An institution must clear any Comment Codes on the ISIR or SAR to disburse Title IV funds.