FAC Explorer

Audit 401731

FY End
2025-08-31
Total Expended
$19.62M
Findings
1
Programs
12
Organization: Finger Lakes Community College (NY)
Year: 2025 Accepted: 2026-05-19
Auditor: BONADIO & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1214960 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.063 FEDERAL PELL GRANT PROGRAM $8.53M Yes 0
84.268 FEDERAL DIRECT STUDENT LOANS $8.40M Yes 0
10.855 DISTANCE LEARNING AND TELEMEDICINE GRANTS $966,337 Yes 1
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $246,161 Yes 0
84.031 HIGHER EDUCATION INSTITUTIONAL AID $228,640 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $202,078 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $131,786 Yes 0
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $72,061 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $59,234 Yes 0
12.800 AIR FORCE DEFENSE RESEARCH SCIENCES PROGRAM $53,530 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $4,049 Yes 0
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $297 Yes 0

Contacts

Name Title Type
RHAVTVGK6GX8 Jason Tack Auditee
5857851208 Karen Lynch Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) summarizes the expenditures of Finger Lakes Community College (the College) under programs of the federal government for the year ended August 31, 2025 and has been prepared in conformity with accounting principles generally accepted in the United States of America. The information in this 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 financial position, or cash flows of the College.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The College has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Finding 2025-001 - 10.855 - Distance Learning and Telemedicine Loans and Grants Federal Agency – U.S. Department of Agriculture Grant Period – Year ended August 31, 2025 Compliance Requirement – L. Reporting Criteria – A requirement of receiving the Distance Learning and Telemedicine Loans and Grants was to complete project performance and financial reporting on the grant. Condition – The financial reporting of the completed SF 425 Federal Financial Report was submitted, and funds were received, which triggered the annual project performance report filing to be completed by January 31, 2026. The required annual project performance activity report was not filed by the due date. Context – The College has an obligation to ensure that all grants administered and expended within the fiscal year are appropriately monitored and all compliance requirements are satisfied. Cause – The former Director of Grants Development, who was the lead on the grant, left the College in September 2025 and had not communicated that the reporting was required to be completed. There was no formal process for tracking or communicating the status of grant requirements by anyone other than the Director, this resulted in the College missing this requirement. Effect – The annual project performance activity report was not filed timely. Recommendation – We recommend the College establish a formal, documented shared communication between the department responsible for administering the grant and the College finance department which outlines the critical grant requirements including, but not limited to, initial, interim and final reporting. This will help to ensure compliance with the necessary grant requirements in the event of turnover or absence.