FAC Explorer

Audit 384165

FY End
2025-06-30
Total Expended
$17.35M
Findings
3
Programs
14
Organization: Bucks County Community College (PA)
Year: 2025 Accepted: 2026-01-29
Auditor: MAHER DUESSEL CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1170870 2025-002 Material Weakness Yes L
1170871 2025-002 Material Weakness Yes L
1170872 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.063 FEDERAL PELL GRANT PROGRAM $9.70M Yes 0
84.268 FEDERAL DIRECT STUDENT LOANS $4.50M Yes 0
17.259 WIOA YOUTH ACTIVITIES $1.09M Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $458,412 Yes 0
21.027 COVID-19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $363,453 Yes 1
84.033 FEDERAL WORK-STUDY PROGRAM $303,205 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $169,291 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $140,024 Yes 0
12.006 NATIONAL DEFENSE EDUCATION PROGRAM $138,396 Yes 0
81.129 ENERGY EFFICIENCY AND RENEWABLE ENERGY TECHNOLOGY DEPLOYMENT, DEMONSTRATION AND COMMERCIALIZATION $114,906 Yes 0
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $76,781 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $72,141 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $67,026 Yes 0
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $3,750 Yes 0

Contacts

Name Title Type
ZPEDVZQ2E4Z5 Niels Christensen Auditee
2159688368 Lisa A. Ritter Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Bucks County Community College (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 Title 2 U.S. Code of Federal Regulations (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 College, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the College.

Finding Details

Finding 2025-002
Finding 2025-002: Reporting (Material Weakness, repeat finding) U.S. Treasury Department – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Statement of Condition: During testing one of the College’s quarterly ARPA expenditure reports was submitted to Bucks County after the deadline per the grant agreements. The report tested was submitted 20 days late. Criteria: The College is a subrecipient of ARPA funding from Bucks County. The grant agreements state the College must submit quarterly expenditure reports to the County 11 days after the end of the quarter (calendar year). Cause: The College did not have adequate controls in place to ensure the timely filing of expenditure reports. Effect: Failure to comply with ARPA reporting requirements could jeopardize future federal funding. Recommendation: We recommend that the College reconcile, review, and submit reports in a timely manner based on grant agreements. Questioned Costs: This finding does not result in questioned costs. View of responsible officials and planned corrective actions: Management agrees with the finding, see corrective action plan.