Audit 40198

FY End
2022-06-30
Total Expended
$43.11M
Findings
6
Programs
11
Organization: Essex County College (NJ)
Year: 2022 Accepted: 2023-03-23

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
46151 2022-001 - Yes N
46152 2022-001 - Yes N
46153 2022-001 - Yes N
622593 2022-001 - Yes N
622594 2022-001 - Yes N
622595 2022-001 - Yes N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $24.37M Yes 0
84.063 Federal Pell Grant Program $15.17M Yes 1
84.002 Adult Education - Basic Grants to States $1.82M - 0
84.048 Career and Technical Education -- Basic Grants to States $579,816 - 0
84.007 Federal Supplemental Educational Opportunity Grants $450,000 Yes 1
93.667 Social Services Block Grant $314,185 - 0
17.268 H-1b Job Training Grants $191,344 - 0
84.033 Federal Work-Study Program $138,647 Yes 1
43.008 Education $53,437 - 0
10.558 Child and Adult Care Food Program $19,668 - 0
47.076 Education and Human Resources $11,298 - 0

Contacts

Name Title Type
SGWEPUFLSMU7 Evens Wagnac Auditee
9738773040 Joseph Russell Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared in the format required under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The purpose of this Schedule is to present a summary of those activities of the College for the year ended June 30, 2022 which have been financed by the Federal government. For purposes of this Schedule, Federal awards include any assistance provided by a Federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, direct appropriations, and other non-cash assistance. Because this Schedule presents only a selected portion of the activities of the College, they are not intended to, and do not, present the financial position, changes in net position or the current funds revenues, expenditures, cash flows, and other changes of the College in conformity with generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

2022 ? 001 Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007 ? Federal Supplemental Educational Opportunity Grants 84.033 ? Federal Work Study Program 84.063 ? Federal Pell Grant Program Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Instance of Non-Compliance ? Enrollment Reporting Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: The school must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s 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 institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. The school must have some arrangement to report student program enrollment effective date. The school is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. Condition: During our testing, we noted 13 of 40 student enrollment status changes were not reported to NSLDS on a timely basis. Questioned Costs: None. Context: During our testing of student enrollment and program status reporting to NSLDS, we noticed errors in timeliness of enrollment status change reporting to NSLDS. Cause: The College implemented policies and procedures in place to properly track and report student enrollment and program status changes and the related dates to NSLDS but was unable to fully correct the issue during the program year under audit. Effect: Errors in enrollment and program status reporting to NSLDS could cause Title IV related issues. Repeat Finding: Yes, 2021-007. Recommendation: We recommend the College continue to follow the corrective action plan as it relates to enrollment and program status reporting to NSLDS to ensure all status changes are reported timely with the correct effective dates. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 001 Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007 ? Federal Supplemental Educational Opportunity Grants 84.033 ? Federal Work Study Program 84.063 ? Federal Pell Grant Program Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Instance of Non-Compliance ? Enrollment Reporting Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: The school must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s 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 institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. The school must have some arrangement to report student program enrollment effective date. The school is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. Condition: During our testing, we noted 13 of 40 student enrollment status changes were not reported to NSLDS on a timely basis. Questioned Costs: None. Context: During our testing of student enrollment and program status reporting to NSLDS, we noticed errors in timeliness of enrollment status change reporting to NSLDS. Cause: The College implemented policies and procedures in place to properly track and report student enrollment and program status changes and the related dates to NSLDS but was unable to fully correct the issue during the program year under audit. Effect: Errors in enrollment and program status reporting to NSLDS could cause Title IV related issues. Repeat Finding: Yes, 2021-007. Recommendation: We recommend the College continue to follow the corrective action plan as it relates to enrollment and program status reporting to NSLDS to ensure all status changes are reported timely with the correct effective dates. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 001 Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007 ? Federal Supplemental Educational Opportunity Grants 84.033 ? Federal Work Study Program 84.063 ? Federal Pell Grant Program Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Instance of Non-Compliance ? Enrollment Reporting Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: The school must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s 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 institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. The school must have some arrangement to report student program enrollment effective date. The school is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. Condition: During our testing, we noted 13 of 40 student enrollment status changes were not reported to NSLDS on a timely basis. Questioned Costs: None. Context: During our testing of student enrollment and program status reporting to NSLDS, we noticed errors in timeliness of enrollment status change reporting to NSLDS. Cause: The College implemented policies and procedures in place to properly track and report student enrollment and program status changes and the related dates to NSLDS but was unable to fully correct the issue during the program year under audit. Effect: Errors in enrollment and program status reporting to NSLDS could cause Title IV related issues. Repeat Finding: Yes, 2021-007. Recommendation: We recommend the College continue to follow the corrective action plan as it relates to enrollment and program status reporting to NSLDS to ensure all status changes are reported timely with the correct effective dates. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 001 Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007 ? Federal Supplemental Educational Opportunity Grants 84.033 ? Federal Work Study Program 84.063 ? Federal Pell Grant Program Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Instance of Non-Compliance ? Enrollment Reporting Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: The school must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s 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 institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. The school must have some arrangement to report student program enrollment effective date. The school is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. Condition: During our testing, we noted 13 of 40 student enrollment status changes were not reported to NSLDS on a timely basis. Questioned Costs: None. Context: During our testing of student enrollment and program status reporting to NSLDS, we noticed errors in timeliness of enrollment status change reporting to NSLDS. Cause: The College implemented policies and procedures in place to properly track and report student enrollment and program status changes and the related dates to NSLDS but was unable to fully correct the issue during the program year under audit. Effect: Errors in enrollment and program status reporting to NSLDS could cause Title IV related issues. Repeat Finding: Yes, 2021-007. Recommendation: We recommend the College continue to follow the corrective action plan as it relates to enrollment and program status reporting to NSLDS to ensure all status changes are reported timely with the correct effective dates. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 001 Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007 ? Federal Supplemental Educational Opportunity Grants 84.033 ? Federal Work Study Program 84.063 ? Federal Pell Grant Program Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Instance of Non-Compliance ? Enrollment Reporting Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: The school must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s 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 institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. The school must have some arrangement to report student program enrollment effective date. The school is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. Condition: During our testing, we noted 13 of 40 student enrollment status changes were not reported to NSLDS on a timely basis. Questioned Costs: None. Context: During our testing of student enrollment and program status reporting to NSLDS, we noticed errors in timeliness of enrollment status change reporting to NSLDS. Cause: The College implemented policies and procedures in place to properly track and report student enrollment and program status changes and the related dates to NSLDS but was unable to fully correct the issue during the program year under audit. Effect: Errors in enrollment and program status reporting to NSLDS could cause Title IV related issues. Repeat Finding: Yes, 2021-007. Recommendation: We recommend the College continue to follow the corrective action plan as it relates to enrollment and program status reporting to NSLDS to ensure all status changes are reported timely with the correct effective dates. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 001 Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007 ? Federal Supplemental Educational Opportunity Grants 84.033 ? Federal Work Study Program 84.063 ? Federal Pell Grant Program Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Instance of Non-Compliance ? Enrollment Reporting Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: The school must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s 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 institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. The school must have some arrangement to report student program enrollment effective date. The school is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. Condition: During our testing, we noted 13 of 40 student enrollment status changes were not reported to NSLDS on a timely basis. Questioned Costs: None. Context: During our testing of student enrollment and program status reporting to NSLDS, we noticed errors in timeliness of enrollment status change reporting to NSLDS. Cause: The College implemented policies and procedures in place to properly track and report student enrollment and program status changes and the related dates to NSLDS but was unable to fully correct the issue during the program year under audit. Effect: Errors in enrollment and program status reporting to NSLDS could cause Title IV related issues. Repeat Finding: Yes, 2021-007. Recommendation: We recommend the College continue to follow the corrective action plan as it relates to enrollment and program status reporting to NSLDS to ensure all status changes are reported timely with the correct effective dates. Views of responsible officials: There is no disagreement with the audit finding.