Audit 41580

FY End
2022-06-30
Total Expended
$16.62M
Findings
12
Programs
14
Year: 2022 Accepted: 2023-01-16

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
48650 2022-001 Significant Deficiency - N
48651 2022-002 Significant Deficiency - P
48652 2022-001 Significant Deficiency - N
48653 2022-002 Significant Deficiency - P
48654 2022-001 Significant Deficiency - N
48655 2022-002 Significant Deficiency - P
625092 2022-001 Significant Deficiency - N
625093 2022-002 Significant Deficiency - P
625094 2022-001 Significant Deficiency - N
625095 2022-002 Significant Deficiency - P
625096 2022-001 Significant Deficiency - N
625097 2022-002 Significant Deficiency - P

Contacts

Name Title Type
JFLWC7MNURM5 Kara Bevis Auditee
6189852828 Kimberly Walker, CPA Auditor
No contacts on file

Notes to SEFA

Title: LOANS OR LOAN GUARANTEES OUTSTANDING Accounting Policies: A.General - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of John A. Logan College, Community College District No. 530 (the College) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title I U.S. Code of Federal Regulation (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 position, or cash flows of the College. B. Basis of Accounting - 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 limited as to reimbursements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no loan programs for the year ended June 30, 2022.
Title: SUBRECIPIENTS Accounting Policies: A.General - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of John A. Logan College, Community College District No. 530 (the College) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title I U.S. Code of Federal Regulation (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 position, or cash flows of the College. B. Basis of Accounting - 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 limited as to reimbursements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no federal awards provided to subrecipients for the year ended June 30, 2022.
Title: NON-CASH AWARDS Accounting Policies: A.General - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of John A. Logan College, Community College District No. 530 (the College) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title I U.S. Code of Federal Regulation (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 position, or cash flows of the College. B. Basis of Accounting - 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 limited as to reimbursements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no noncash awards reports on the Schedule for the year ended June 30, 2022.

Finding Details

Finding No. 2022-001: Controls Over Student Financial Assistance Special Tests and Provisions ? Enrollment Reporting Federal Program Name Student Financial Assistance Program Project No. P063P200542, P063P210542, P007A211184, P033A211184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: CFR section 685.309 (b)(2) requires the College to notify the lender within 30 days if it discovers that a student who has received a loan did not enroll or ceased to be enrolled on at least a half time basis. The College has 60 days to notify the lender if the next scheduled roster reporting date is within 60 days of the date of determination of status change. Condition: During the compliance testing of ?Special Tests and Provisions? requirements related to Enrollment Reporting, we noted the following exceptions: ? Two (2) students were reported as dropped when they should have been reported as withdrawn. ? One (1) student was missed being reported to the Clearinghouse. Questioned Costs: None Context: Of the forty (40) students tested for Enrollment Reporting purposes, one (1) was not reported within the 60-day time frame and two (2) were not reported with the correct status. Effect: Inaccurate information may be included in the Submittal File or Enrollment Updated to NSLDS. Cause: When the student withdrew during the 100% refund period, the College did not contact faculty to obtain and record the specific last date of attendance within that period of time. The College failed to implement additional internal checks for all undergraduate students to ensure the student?s division type was correctly coded and reported to the Clearinghouse. Recommendation: We recommend the College establish procedures to ensure that accurate and timely information is report to NSLDS. Management?s Response: Management agrees with the finding.
Finding No. 2022-002: Controls Over Student Financial Assistance ? Disbursements to Students Federal Program Name Student Financial Assistance Program Project No. P063P200542, P063P210542, P007A211184, P033A211184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: The Student Financial Aid Handbook states a Title IV credit balance is created when the Title IV funds credited to the student?s account exceeds the amount assessed to the student for allowable charges associated with the payment period. When paying the credit balance owed to the student the school must pay the balance owed within 14 days from the time it was created. Condition: During our testing it was noted that three (3) students? refunds were not processed within the required 14 days. Questioned Costs: None Context: During our student financial aid testing, it was noted that three (3) of out seventy-one (71) students? credit balances were not returned within the required time frame. Effect: The student did not receive a refund within the required 14 days. Cause: The Bursar Office was using a report built to identify only students with credit balances of $5 or more in a current semester and were reviewing past semesters on a monthly basis. Recommendation: We recommend the College implement a review process over application of funds to student accounts. Management?s Response: Management agrees with the finding.
Finding No. 2022-001: Controls Over Student Financial Assistance Special Tests and Provisions ? Enrollment Reporting Federal Program Name Student Financial Assistance Program Project No. P063P200542, P063P210542, P007A211184, P033A211184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: CFR section 685.309 (b)(2) requires the College to notify the lender within 30 days if it discovers that a student who has received a loan did not enroll or ceased to be enrolled on at least a half time basis. The College has 60 days to notify the lender if the next scheduled roster reporting date is within 60 days of the date of determination of status change. Condition: During the compliance testing of ?Special Tests and Provisions? requirements related to Enrollment Reporting, we noted the following exceptions: ? Two (2) students were reported as dropped when they should have been reported as withdrawn. ? One (1) student was missed being reported to the Clearinghouse. Questioned Costs: None Context: Of the forty (40) students tested for Enrollment Reporting purposes, one (1) was not reported within the 60-day time frame and two (2) were not reported with the correct status. Effect: Inaccurate information may be included in the Submittal File or Enrollment Updated to NSLDS. Cause: When the student withdrew during the 100% refund period, the College did not contact faculty to obtain and record the specific last date of attendance within that period of time. The College failed to implement additional internal checks for all undergraduate students to ensure the student?s division type was correctly coded and reported to the Clearinghouse. Recommendation: We recommend the College establish procedures to ensure that accurate and timely information is report to NSLDS. Management?s Response: Management agrees with the finding.
Finding No. 2022-002: Controls Over Student Financial Assistance ? Disbursements to Students Federal Program Name Student Financial Assistance Program Project No. P063P200542, P063P210542, P007A211184, P033A211184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: The Student Financial Aid Handbook states a Title IV credit balance is created when the Title IV funds credited to the student?s account exceeds the amount assessed to the student for allowable charges associated with the payment period. When paying the credit balance owed to the student the school must pay the balance owed within 14 days from the time it was created. Condition: During our testing it was noted that three (3) students? refunds were not processed within the required 14 days. Questioned Costs: None Context: During our student financial aid testing, it was noted that three (3) of out seventy-one (71) students? credit balances were not returned within the required time frame. Effect: The student did not receive a refund within the required 14 days. Cause: The Bursar Office was using a report built to identify only students with credit balances of $5 or more in a current semester and were reviewing past semesters on a monthly basis. Recommendation: We recommend the College implement a review process over application of funds to student accounts. Management?s Response: Management agrees with the finding.
Finding No. 2022-001: Controls Over Student Financial Assistance Special Tests and Provisions ? Enrollment Reporting Federal Program Name Student Financial Assistance Program Project No. P063P200542, P063P210542, P007A211184, P033A211184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: CFR section 685.309 (b)(2) requires the College to notify the lender within 30 days if it discovers that a student who has received a loan did not enroll or ceased to be enrolled on at least a half time basis. The College has 60 days to notify the lender if the next scheduled roster reporting date is within 60 days of the date of determination of status change. Condition: During the compliance testing of ?Special Tests and Provisions? requirements related to Enrollment Reporting, we noted the following exceptions: ? Two (2) students were reported as dropped when they should have been reported as withdrawn. ? One (1) student was missed being reported to the Clearinghouse. Questioned Costs: None Context: Of the forty (40) students tested for Enrollment Reporting purposes, one (1) was not reported within the 60-day time frame and two (2) were not reported with the correct status. Effect: Inaccurate information may be included in the Submittal File or Enrollment Updated to NSLDS. Cause: When the student withdrew during the 100% refund period, the College did not contact faculty to obtain and record the specific last date of attendance within that period of time. The College failed to implement additional internal checks for all undergraduate students to ensure the student?s division type was correctly coded and reported to the Clearinghouse. Recommendation: We recommend the College establish procedures to ensure that accurate and timely information is report to NSLDS. Management?s Response: Management agrees with the finding.
Finding No. 2022-002: Controls Over Student Financial Assistance ? Disbursements to Students Federal Program Name Student Financial Assistance Program Project No. P063P200542, P063P210542, P007A211184, P033A211184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: The Student Financial Aid Handbook states a Title IV credit balance is created when the Title IV funds credited to the student?s account exceeds the amount assessed to the student for allowable charges associated with the payment period. When paying the credit balance owed to the student the school must pay the balance owed within 14 days from the time it was created. Condition: During our testing it was noted that three (3) students? refunds were not processed within the required 14 days. Questioned Costs: None Context: During our student financial aid testing, it was noted that three (3) of out seventy-one (71) students? credit balances were not returned within the required time frame. Effect: The student did not receive a refund within the required 14 days. Cause: The Bursar Office was using a report built to identify only students with credit balances of $5 or more in a current semester and were reviewing past semesters on a monthly basis. Recommendation: We recommend the College implement a review process over application of funds to student accounts. Management?s Response: Management agrees with the finding.
Finding No. 2022-001: Controls Over Student Financial Assistance Special Tests and Provisions ? Enrollment Reporting Federal Program Name Student Financial Assistance Program Project No. P063P200542, P063P210542, P007A211184, P033A211184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: CFR section 685.309 (b)(2) requires the College to notify the lender within 30 days if it discovers that a student who has received a loan did not enroll or ceased to be enrolled on at least a half time basis. The College has 60 days to notify the lender if the next scheduled roster reporting date is within 60 days of the date of determination of status change. Condition: During the compliance testing of ?Special Tests and Provisions? requirements related to Enrollment Reporting, we noted the following exceptions: ? Two (2) students were reported as dropped when they should have been reported as withdrawn. ? One (1) student was missed being reported to the Clearinghouse. Questioned Costs: None Context: Of the forty (40) students tested for Enrollment Reporting purposes, one (1) was not reported within the 60-day time frame and two (2) were not reported with the correct status. Effect: Inaccurate information may be included in the Submittal File or Enrollment Updated to NSLDS. Cause: When the student withdrew during the 100% refund period, the College did not contact faculty to obtain and record the specific last date of attendance within that period of time. The College failed to implement additional internal checks for all undergraduate students to ensure the student?s division type was correctly coded and reported to the Clearinghouse. Recommendation: We recommend the College establish procedures to ensure that accurate and timely information is report to NSLDS. Management?s Response: Management agrees with the finding.
Finding No. 2022-002: Controls Over Student Financial Assistance ? Disbursements to Students Federal Program Name Student Financial Assistance Program Project No. P063P200542, P063P210542, P007A211184, P033A211184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: The Student Financial Aid Handbook states a Title IV credit balance is created when the Title IV funds credited to the student?s account exceeds the amount assessed to the student for allowable charges associated with the payment period. When paying the credit balance owed to the student the school must pay the balance owed within 14 days from the time it was created. Condition: During our testing it was noted that three (3) students? refunds were not processed within the required 14 days. Questioned Costs: None Context: During our student financial aid testing, it was noted that three (3) of out seventy-one (71) students? credit balances were not returned within the required time frame. Effect: The student did not receive a refund within the required 14 days. Cause: The Bursar Office was using a report built to identify only students with credit balances of $5 or more in a current semester and were reviewing past semesters on a monthly basis. Recommendation: We recommend the College implement a review process over application of funds to student accounts. Management?s Response: Management agrees with the finding.
Finding No. 2022-001: Controls Over Student Financial Assistance Special Tests and Provisions ? Enrollment Reporting Federal Program Name Student Financial Assistance Program Project No. P063P200542, P063P210542, P007A211184, P033A211184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: CFR section 685.309 (b)(2) requires the College to notify the lender within 30 days if it discovers that a student who has received a loan did not enroll or ceased to be enrolled on at least a half time basis. The College has 60 days to notify the lender if the next scheduled roster reporting date is within 60 days of the date of determination of status change. Condition: During the compliance testing of ?Special Tests and Provisions? requirements related to Enrollment Reporting, we noted the following exceptions: ? Two (2) students were reported as dropped when they should have been reported as withdrawn. ? One (1) student was missed being reported to the Clearinghouse. Questioned Costs: None Context: Of the forty (40) students tested for Enrollment Reporting purposes, one (1) was not reported within the 60-day time frame and two (2) were not reported with the correct status. Effect: Inaccurate information may be included in the Submittal File or Enrollment Updated to NSLDS. Cause: When the student withdrew during the 100% refund period, the College did not contact faculty to obtain and record the specific last date of attendance within that period of time. The College failed to implement additional internal checks for all undergraduate students to ensure the student?s division type was correctly coded and reported to the Clearinghouse. Recommendation: We recommend the College establish procedures to ensure that accurate and timely information is report to NSLDS. Management?s Response: Management agrees with the finding.
Finding No. 2022-002: Controls Over Student Financial Assistance ? Disbursements to Students Federal Program Name Student Financial Assistance Program Project No. P063P200542, P063P210542, P007A211184, P033A211184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: The Student Financial Aid Handbook states a Title IV credit balance is created when the Title IV funds credited to the student?s account exceeds the amount assessed to the student for allowable charges associated with the payment period. When paying the credit balance owed to the student the school must pay the balance owed within 14 days from the time it was created. Condition: During our testing it was noted that three (3) students? refunds were not processed within the required 14 days. Questioned Costs: None Context: During our student financial aid testing, it was noted that three (3) of out seventy-one (71) students? credit balances were not returned within the required time frame. Effect: The student did not receive a refund within the required 14 days. Cause: The Bursar Office was using a report built to identify only students with credit balances of $5 or more in a current semester and were reviewing past semesters on a monthly basis. Recommendation: We recommend the College implement a review process over application of funds to student accounts. Management?s Response: Management agrees with the finding.
Finding No. 2022-001: Controls Over Student Financial Assistance Special Tests and Provisions ? Enrollment Reporting Federal Program Name Student Financial Assistance Program Project No. P063P200542, P063P210542, P007A211184, P033A211184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: CFR section 685.309 (b)(2) requires the College to notify the lender within 30 days if it discovers that a student who has received a loan did not enroll or ceased to be enrolled on at least a half time basis. The College has 60 days to notify the lender if the next scheduled roster reporting date is within 60 days of the date of determination of status change. Condition: During the compliance testing of ?Special Tests and Provisions? requirements related to Enrollment Reporting, we noted the following exceptions: ? Two (2) students were reported as dropped when they should have been reported as withdrawn. ? One (1) student was missed being reported to the Clearinghouse. Questioned Costs: None Context: Of the forty (40) students tested for Enrollment Reporting purposes, one (1) was not reported within the 60-day time frame and two (2) were not reported with the correct status. Effect: Inaccurate information may be included in the Submittal File or Enrollment Updated to NSLDS. Cause: When the student withdrew during the 100% refund period, the College did not contact faculty to obtain and record the specific last date of attendance within that period of time. The College failed to implement additional internal checks for all undergraduate students to ensure the student?s division type was correctly coded and reported to the Clearinghouse. Recommendation: We recommend the College establish procedures to ensure that accurate and timely information is report to NSLDS. Management?s Response: Management agrees with the finding.
Finding No. 2022-002: Controls Over Student Financial Assistance ? Disbursements to Students Federal Program Name Student Financial Assistance Program Project No. P063P200542, P063P210542, P007A211184, P033A211184 CFDA No. 84.063, 84.007, 84.033 Federal Agency U.S. Department of Education Criteria/Specific Requirement: The Student Financial Aid Handbook states a Title IV credit balance is created when the Title IV funds credited to the student?s account exceeds the amount assessed to the student for allowable charges associated with the payment period. When paying the credit balance owed to the student the school must pay the balance owed within 14 days from the time it was created. Condition: During our testing it was noted that three (3) students? refunds were not processed within the required 14 days. Questioned Costs: None Context: During our student financial aid testing, it was noted that three (3) of out seventy-one (71) students? credit balances were not returned within the required time frame. Effect: The student did not receive a refund within the required 14 days. Cause: The Bursar Office was using a report built to identify only students with credit balances of $5 or more in a current semester and were reviewing past semesters on a monthly basis. Recommendation: We recommend the College implement a review process over application of funds to student accounts. Management?s Response: Management agrees with the finding.