FAC Explorer

Audit 389805

FY End
2025-06-30
Total Expended
$4.23M
Findings
3
Programs
9
Organization: Carroll Community College (MD)
Year: 2025 Accepted: 2026-03-02
Auditor: CLIFTONLARSON ALLEN

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1175839 2025-001 Material Weakness Yes N
1175840 2025-002 Material Weakness Yes L
1175841 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.063 FEDERAL PELL GRANT PROGRAM $2.50M Yes 2
84.268 FEDERAL DIRECT STUDENT LOANS $833,421 Yes 1
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $221,997 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $167,573 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $111,781 Yes 0
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $93,926 Yes 0
93.563 CHILD SUPPORT SERVICES $83,270 Yes 0
17.285 REGISTERED APPRENTICESHIP $70,158 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $52,866 Yes 0

Contacts

Name Title Type
E2JAKMHMXY73 Barbie Lim Auditee
4103868053 Chad Lassen Auditor
No contacts on file

Notes to SEFA

During the year ended June 30, 2025, the College processed the following amount of new loans under the Federal Direct Lending Program. Since this program is administered by outside financial institutions, new loans made during the fiscal year relating to this program are considered current year expenditures in the Schedule. ASSISTING LISTING PROGRAM LOAN NUMBER NAME EXPENDITURES 84.268 FEDERAL DIRECT LENDING $833,421
The institution 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 (a), (b) and (g) Regular students that enroll in correspondence courses under 34 CFR 600.7 (a), (b) and (g) Institution’s regular students that are incarcerated under 34 CFR 600.7 (a), (c) and (g) Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7 (a), (d) and (g) Completion rates for short-term programs under 34 CFR 668.8(f) and (e)(2) Placement rates for short-term programs under 34 CFR 668.8(g) and (e)(2)

Finding Details

Finding 2025-002
Criteria or Specific Requirement: Internal Control - Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the federal award that provides reasonable assurance that the non- Federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Compliance - Per 34 CFR 690.83(b)(2), the College is required to report the disbursement dates and amounts awarded for Pell awards to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell funds to a student. Condition: The College did not report certain Pell disbursements within 15 days to COD. Questioned costs: None Context: For 1 of the 18 Pell disbursements tested across a sample of 32 students receiving Pell awards, the College did not report a disbursement within the 15 day requirement. Cause: The Pell grant was awarded after the fall semester had ended, so the College waited to make sure the student was enrolled for the spring semester before applying it. Effect: The College is not in compliance with required reporting to the Department of Education. Repeat Finding: No. Recommendation: We recommend the College ensure that a process is in place to report within 15 days, including a process to respond and report timely when there are student irregularities. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2025-001
Criteria or Specific Requirement: Internal Control - Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the federal award that provides reasonable assurance that the non- Federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Compliance: 1. The Code of Federal Regulations, 34 CFR 685.309(b) and the NSLDS Enrollment Reporting Guide, states that: 􀁸 Colleges must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The college is required to report changes in the students’ enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that college must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. 􀁸 Colleges must have some arrangement to report student program enrollment effective date and status to NSLDS. 2. Per Section 4.4.8 of the NSLDS Enrollment Reporting Guide, the program begin date is the date the student first began attending the program being reported. Typically, this would be the first day of the term in which the student began enrollment in the program. Condition: During testing of the enrollment reporting, we identified the following errors: 􀁸 The change in status was not reported at the program level. 􀁸 The program begin date reported to NSLDS does not match the program begin date per the college’s records. Questioned costs: None Context: This condition occurred for the following: 1. The enrollment status was not reported for 3 out of 60 students. 2. The program begin date was incorrectly reported for 6 out of 60 students Cause: The college was having issues with archives not allowing the National Student Clearing house (NSC) reports to run out of colleague. The decision was made to do a mass purging of the archive file in 2023 to eliminate the issue. Months later it was realized that doing this affected the Program start date. This purging of the archives also caused transmission issues between the NSC and NSLDS which resulted in the student’s program status not being changed. Effect: Student enrollment status and program begin date was not reported accurately to NSLDS. Repeat Finding: No. Recommendation: The College should evaluate their procedures and policies related to reporting status changes and program begin dates to NSLDS and enhance as deemed necessary to ensure that accurate information is reported to NSLDS. Views of Responsible Officials: There is no disagreement with the audit finding.