Finding 2022-011 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the Federal Program: U.S. Department of Education, Student Financial Aid Cluster Criteria: 34 CFR Part 668 establishes rules governing the student withdrawal process including the determination of withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 12 students who withdrew and were receiving financial aid. Of the 12 students tested, there were two instances in which the College incorrectly calculated the percentage of aid earned. Cause: The College did not properly calculate the amount of aid earned by using the incorrect withdrawal date. Effect: The College returned the incorrect amount of financial aid. Questioned Costs: None reported Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement and implement checks and balances to ensure compliance with all withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-011 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the Federal Program: U.S. Department of Education, Student Financial Aid Cluster Criteria: 34 CFR Part 668 establishes rules governing the student withdrawal process including the determination of withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 12 students who withdrew and were receiving financial aid. Of the 12 students tested, there were two instances in which the College incorrectly calculated the percentage of aid earned. Cause: The College did not properly calculate the amount of aid earned by using the incorrect withdrawal date. Effect: The College returned the incorrect amount of financial aid. Questioned Costs: None reported Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement and implement checks and balances to ensure compliance with all withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-011 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the Federal Program: U.S. Department of Education, Student Financial Aid Cluster Criteria: 34 CFR Part 668 establishes rules governing the student withdrawal process including the determination of withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 12 students who withdrew and were receiving financial aid. Of the 12 students tested, there were two instances in which the College incorrectly calculated the percentage of aid earned. Cause: The College did not properly calculate the amount of aid earned by using the incorrect withdrawal date. Effect: The College returned the incorrect amount of financial aid. Questioned Costs: None reported Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement and implement checks and balances to ensure compliance with all withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-012 ? Procurement (Significant Deficiency and Noncompliance) (Repeat finding) Information on the Federal Program: U.S. Department of Education, CFDA No. 84.425, COVID-19 Education Stabilization Fund ? Higher Education Emergency Relief Fund Criteria: 2 CFR 200.320 establishes the methods of procurement to be followed for non-federal entities when acquiring goods and services with federal awards. Aggregate purchases higher than the micro-purchase threshold must use the small purchase procedures which require price quotes be obtained from an adequate number of qualified sources. Condition: We selected a sample of six vendors to test for proper procurement procedures. Of those six, one vendor was not properly procured. Cause: The College did not obtain price quotes for a purchase which met the small purchase threshold. Effect: The College was not in compliance with federal procurement standards. Questioned Costs: None reported Recommendation: We recommend the College strengthen its policies and procedures surrounding the procurement process to ensure all purchases higher than the micro-purchase threshold are properly procured. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-013 ? Internal Controls Over Grant Management (Significant Deficiency) Information on the Federal Program: U.S. Department of Education, CFDA No. 84.425, COVID-19 Education Stabilization Fund ? Higher Education Emergency Relief Fund Criteria: 2 CFR 200.303 requires non-federal entities receiving federal awards establish and maintain internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations and the terms and conditions of the federal awards. Condition: During audit procedures we tested controls over applicable compliance requirements. We tested two drawdowns for cash management requirements. One of the draws was a reimbursement for lost revenue. Although the method to calculate lost revenue was reviewed and approved, the individual calculations and amounts to be drawn were not reviewed and approved. We tested five disbursements made directly to students as grant awards. Of these five, four disbursements did not have documentation of review or approval of the amounts to be paid. Cause: The College did not properly document controls over cash management and allowable costs. Effect: The College was not in compliance with internal control requirements for grant management. Questioned Costs: None reported Recommendation: We recommend the College strengthen its policies and procedures to ensure internal controls are properly implemented and documented. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-011 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the Federal Program: U.S. Department of Education, Student Financial Aid Cluster Criteria: 34 CFR Part 668 establishes rules governing the student withdrawal process including the determination of withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 12 students who withdrew and were receiving financial aid. Of the 12 students tested, there were two instances in which the College incorrectly calculated the percentage of aid earned. Cause: The College did not properly calculate the amount of aid earned by using the incorrect withdrawal date. Effect: The College returned the incorrect amount of financial aid. Questioned Costs: None reported Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement and implement checks and balances to ensure compliance with all withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-011 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the Federal Program: U.S. Department of Education, Student Financial Aid Cluster Criteria: 34 CFR Part 668 establishes rules governing the student withdrawal process including the determination of withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 12 students who withdrew and were receiving financial aid. Of the 12 students tested, there were two instances in which the College incorrectly calculated the percentage of aid earned. Cause: The College did not properly calculate the amount of aid earned by using the incorrect withdrawal date. Effect: The College returned the incorrect amount of financial aid. Questioned Costs: None reported Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement and implement checks and balances to ensure compliance with all withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-011 ? Special Tests and Provisions: Withdrawal Testing (Significant Deficiency and Noncompliance) Information on the Federal Program: U.S. Department of Education, Student Financial Aid Cluster Criteria: 34 CFR Part 668 establishes rules governing the student withdrawal process including the determination of withdrawal date, calculation of earned Title IV assistance and return of unearned Title IV aid within 45 days. Condition: We selected a sample of 12 students who withdrew and were receiving financial aid. Of the 12 students tested, there were two instances in which the College incorrectly calculated the percentage of aid earned. Cause: The College did not properly calculate the amount of aid earned by using the incorrect withdrawal date. Effect: The College returned the incorrect amount of financial aid. Questioned Costs: None reported Recommendation: We recommend the College strengthen its policies and procedures surrounding the withdrawal process to accurately document each requirement and implement checks and balances to ensure compliance with all withdrawal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-012 ? Procurement (Significant Deficiency and Noncompliance) (Repeat finding) Information on the Federal Program: U.S. Department of Education, CFDA No. 84.425, COVID-19 Education Stabilization Fund ? Higher Education Emergency Relief Fund Criteria: 2 CFR 200.320 establishes the methods of procurement to be followed for non-federal entities when acquiring goods and services with federal awards. Aggregate purchases higher than the micro-purchase threshold must use the small purchase procedures which require price quotes be obtained from an adequate number of qualified sources. Condition: We selected a sample of six vendors to test for proper procurement procedures. Of those six, one vendor was not properly procured. Cause: The College did not obtain price quotes for a purchase which met the small purchase threshold. Effect: The College was not in compliance with federal procurement standards. Questioned Costs: None reported Recommendation: We recommend the College strengthen its policies and procedures surrounding the procurement process to ensure all purchases higher than the micro-purchase threshold are properly procured. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-013 ? Internal Controls Over Grant Management (Significant Deficiency) Information on the Federal Program: U.S. Department of Education, CFDA No. 84.425, COVID-19 Education Stabilization Fund ? Higher Education Emergency Relief Fund Criteria: 2 CFR 200.303 requires non-federal entities receiving federal awards establish and maintain internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations and the terms and conditions of the federal awards. Condition: During audit procedures we tested controls over applicable compliance requirements. We tested two drawdowns for cash management requirements. One of the draws was a reimbursement for lost revenue. Although the method to calculate lost revenue was reviewed and approved, the individual calculations and amounts to be drawn were not reviewed and approved. We tested five disbursements made directly to students as grant awards. Of these five, four disbursements did not have documentation of review or approval of the amounts to be paid. Cause: The College did not properly document controls over cash management and allowable costs. Effect: The College was not in compliance with internal control requirements for grant management. Questioned Costs: None reported Recommendation: We recommend the College strengthen its policies and procedures to ensure internal controls are properly implemented and documented. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.