Audit 38813

FY End
2022-06-30
Total Expended
$10.84M
Findings
6
Programs
21
Organization: Rend Lake College District #521 (IL)
Year: 2022 Accepted: 2022-11-15

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
42403 2022-001 Significant Deficiency Yes E
42404 2022-001 Significant Deficiency Yes E
42405 2022-001 Significant Deficiency Yes E
618845 2022-001 Significant Deficiency Yes E
618846 2022-001 Significant Deficiency Yes E
618847 2022-001 Significant Deficiency Yes E

Contacts

Name Title Type
M3RZKF31LJB3 Mallory Howell Auditee
6184375321 Tami Knight Auditor
No contacts on file

Notes to SEFA

Title: Noncash Child Care Accounting Policies: General. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Rend Lake College District #521 (the College) under programs of the federal government for the year ended June 30, 2022. The information in the Schedule 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). 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. Basis of Accounting. For financial reporting purposes, the College is considered a special-purpose government engaged only in business-type activities. Accordingly, the Colleges financial statements have been presented using the economic resources and measurement focus and the accrual basis of accounting. The Colleges schedule of expenditures of federal awards is prepared in conformity with the same basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The College participates in the Child Care Subsidy Program as an agent of the Illinois Department of Human Services. The Illinois Department of Human Services assigned noncash values to reflect the Colleges participation. As directed by the Illinois Department of Human Services, this assigned value is not received by the College and should not be reflected as federal expenditure in the Schedule. The College has no compliance requirements in relation to these assigned noncash values.

Finding Details

Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Tests and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. U.S. Code of Federal Regulations Title 34 CFR 668.56 requires that for each applicant whose FAFSA information is selected for verification by the Secretary, the College must obtain specified documentation to verify the information as applicable under Title 34 CRF 668.57(a), 34 CRF 668.57(b), 34 CRF 668.57(c) and 34 CRF 668.57(d). Condition: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student calculation used the incorrect institutional charges in the calculation and one (1) students funds were not sent back to the Department of Education within the required 45 day time frame. ? During the audit of the Federal Student Assistance Cluster we noted one (1) instance where the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student?s income tax transcript. Questioned Costs: None. Context: In the Return of Funds calculations, two (2) of the twenty-five (25) returns were calculated incorrectly. Exceptions were noted in one (1) of the ten (10) students selected for verification. Effect: Inaccurate information may be included in the Submittal File or Enrollment Update to the NSLDS. Cause: Lack of oversight in the Enrollment Reporting to NSLDS. Recommendation: We recommend that the College develops internal controls to ensure the return of funds and student verification is preformed accurately. Management?s Response: Management agrees with the audit finding and recommendation.
Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Tests and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. U.S. Code of Federal Regulations Title 34 CFR 668.56 requires that for each applicant whose FAFSA information is selected for verification by the Secretary, the College must obtain specified documentation to verify the information as applicable under Title 34 CRF 668.57(a), 34 CRF 668.57(b), 34 CRF 668.57(c) and 34 CRF 668.57(d). Condition: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student calculation used the incorrect institutional charges in the calculation and one (1) students funds were not sent back to the Department of Education within the required 45 day time frame. ? During the audit of the Federal Student Assistance Cluster we noted one (1) instance where the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student?s income tax transcript. Questioned Costs: None. Context: In the Return of Funds calculations, two (2) of the twenty-five (25) returns were calculated incorrectly. Exceptions were noted in one (1) of the ten (10) students selected for verification. Effect: Inaccurate information may be included in the Submittal File or Enrollment Update to the NSLDS. Cause: Lack of oversight in the Enrollment Reporting to NSLDS. Recommendation: We recommend that the College develops internal controls to ensure the return of funds and student verification is preformed accurately. Management?s Response: Management agrees with the audit finding and recommendation.
Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Tests and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. U.S. Code of Federal Regulations Title 34 CFR 668.56 requires that for each applicant whose FAFSA information is selected for verification by the Secretary, the College must obtain specified documentation to verify the information as applicable under Title 34 CRF 668.57(a), 34 CRF 668.57(b), 34 CRF 668.57(c) and 34 CRF 668.57(d). Condition: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student calculation used the incorrect institutional charges in the calculation and one (1) students funds were not sent back to the Department of Education within the required 45 day time frame. ? During the audit of the Federal Student Assistance Cluster we noted one (1) instance where the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student?s income tax transcript. Questioned Costs: None. Context: In the Return of Funds calculations, two (2) of the twenty-five (25) returns were calculated incorrectly. Exceptions were noted in one (1) of the ten (10) students selected for verification. Effect: Inaccurate information may be included in the Submittal File or Enrollment Update to the NSLDS. Cause: Lack of oversight in the Enrollment Reporting to NSLDS. Recommendation: We recommend that the College develops internal controls to ensure the return of funds and student verification is preformed accurately. Management?s Response: Management agrees with the audit finding and recommendation.
Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Tests and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. U.S. Code of Federal Regulations Title 34 CFR 668.56 requires that for each applicant whose FAFSA information is selected for verification by the Secretary, the College must obtain specified documentation to verify the information as applicable under Title 34 CRF 668.57(a), 34 CRF 668.57(b), 34 CRF 668.57(c) and 34 CRF 668.57(d). Condition: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student calculation used the incorrect institutional charges in the calculation and one (1) students funds were not sent back to the Department of Education within the required 45 day time frame. ? During the audit of the Federal Student Assistance Cluster we noted one (1) instance where the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student?s income tax transcript. Questioned Costs: None. Context: In the Return of Funds calculations, two (2) of the twenty-five (25) returns were calculated incorrectly. Exceptions were noted in one (1) of the ten (10) students selected for verification. Effect: Inaccurate information may be included in the Submittal File or Enrollment Update to the NSLDS. Cause: Lack of oversight in the Enrollment Reporting to NSLDS. Recommendation: We recommend that the College develops internal controls to ensure the return of funds and student verification is preformed accurately. Management?s Response: Management agrees with the audit finding and recommendation.
Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Tests and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. U.S. Code of Federal Regulations Title 34 CFR 668.56 requires that for each applicant whose FAFSA information is selected for verification by the Secretary, the College must obtain specified documentation to verify the information as applicable under Title 34 CRF 668.57(a), 34 CRF 668.57(b), 34 CRF 668.57(c) and 34 CRF 668.57(d). Condition: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student calculation used the incorrect institutional charges in the calculation and one (1) students funds were not sent back to the Department of Education within the required 45 day time frame. ? During the audit of the Federal Student Assistance Cluster we noted one (1) instance where the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student?s income tax transcript. Questioned Costs: None. Context: In the Return of Funds calculations, two (2) of the twenty-five (25) returns were calculated incorrectly. Exceptions were noted in one (1) of the ten (10) students selected for verification. Effect: Inaccurate information may be included in the Submittal File or Enrollment Update to the NSLDS. Cause: Lack of oversight in the Enrollment Reporting to NSLDS. Recommendation: We recommend that the College develops internal controls to ensure the return of funds and student verification is preformed accurately. Management?s Response: Management agrees with the audit finding and recommendation.
Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Tests and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. U.S. Code of Federal Regulations Title 34 CFR 668.56 requires that for each applicant whose FAFSA information is selected for verification by the Secretary, the College must obtain specified documentation to verify the information as applicable under Title 34 CRF 668.57(a), 34 CRF 668.57(b), 34 CRF 668.57(c) and 34 CRF 668.57(d). Condition: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student calculation used the incorrect institutional charges in the calculation and one (1) students funds were not sent back to the Department of Education within the required 45 day time frame. ? During the audit of the Federal Student Assistance Cluster we noted one (1) instance where the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student?s income tax transcript. Questioned Costs: None. Context: In the Return of Funds calculations, two (2) of the twenty-five (25) returns were calculated incorrectly. Exceptions were noted in one (1) of the ten (10) students selected for verification. Effect: Inaccurate information may be included in the Submittal File or Enrollment Update to the NSLDS. Cause: Lack of oversight in the Enrollment Reporting to NSLDS. Recommendation: We recommend that the College develops internal controls to ensure the return of funds and student verification is preformed accurately. Management?s Response: Management agrees with the audit finding and recommendation.