FAC Explorer

Audit 43705

FY End
2022-06-30
Total Expended
$6.32M
Findings
10
Programs
12
Organization: Northeastern Technical College (SC)
Year: 2022 Accepted: 2023-06-05
Auditor: Mauldin & Jenkins LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51708 2022-002 Material Weakness - L
51709 2022-002 Material Weakness - L
51710 2022-002 Material Weakness - L
51711 2022-002 Material Weakness - L
51712 2022-002 Material Weakness - L
628150 2022-002 Material Weakness - L
628151 2022-002 Material Weakness - L
628152 2022-002 Material Weakness - L
628153 2022-002 Material Weakness - L
628154 2022-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $2.29M Yes 0
84.382 Strengthening Minority-Serving Institutions $691,504 - 0
10.855 Distance Learning and Telemedicine Loans and Grants $615,297 - 0
84.048 Career and Technical Education -- Basic Grants to States $149,876 - 0
10.766 Community Facilities Loans and Grants $146,646 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $143,239 - 0
84.007 Federal Supplemental Educational Opportunity Grants $141,350 Yes 0
47.076 Education and Human Resources $98,885 - 0
84.425 Education Stabilization Fund $23,001 Yes 1
84.335 Child Care Access Means Parents in School $9,050 - 0
84.033 Federal Work-Study Program $2,939 Yes 0
11.307 Economic Adjustment Assistance $2,366 - 0

Contacts

Name Title Type
CW7UQ4NXS2U4 Bobby Boyd Auditee
8439216946 Brian Nicholson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1. SIGNIFICANT ACCOUNTING POLICIESBasis of PresentationThe Schedule of Expenditures of Federal Awards includes the federal grant activity of NortheasternTechnical College (the College) and is prepared on the accrual basis of accounting.Program Type DeterminationType A programs are defined as federal programs with federal expenditures exceeding $750,000.The threshold of $750,000 was used in distinguishing between Type A and Type B programs.Method of Major Program SelectionThe risk-based approach was used in the selection of federal programs to be tested as majorprograms. The College did not qualify as a low-risk auditee for the fiscal year ended June 30, 2022.NOTE 2. FEDERAL NON-CASH ASSISTANCEThe College did not receive or expend federal awards in the form of non-cash assistance and hadno federal loan guarantees at June 30, 2022.NOTE 3. DE MINIMIS INDIRECT COST RATEThe College chose not to use the ten percent de Minimis indirect cost rate for the year endedJune 30, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002. Reporting CFDA#: 84.425E, 84.425F, 84.425L, 84.425D, 84.425C Education Stabilization Fund Award Year: 2022 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to complete and submit the Higher Education Emergency Relief Funds (HEERF) Annual Report by May 6, 2022. Condition and Cause: Internal controls were not sufficient to ensure the HEERF Annual Report was submitted by the established May 6th deadline. Context: We addressed the matter with College management who are aware of the requirements to submit the HEERF Annual Report by May 6, 2022. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance of reporting requirements of federal funds that are not detected during the normal course of business. Recommendation: We recommend the College review and update its policies and procedures to ensure all reporting requirements are met under the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure all reporting requirements are met under the Uniform Guidance.
Finding 2022-002
2022-002. Reporting CFDA#: 84.425E, 84.425F, 84.425L, 84.425D, 84.425C Education Stabilization Fund Award Year: 2022 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to complete and submit the Higher Education Emergency Relief Funds (HEERF) Annual Report by May 6, 2022. Condition and Cause: Internal controls were not sufficient to ensure the HEERF Annual Report was submitted by the established May 6th deadline. Context: We addressed the matter with College management who are aware of the requirements to submit the HEERF Annual Report by May 6, 2022. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance of reporting requirements of federal funds that are not detected during the normal course of business. Recommendation: We recommend the College review and update its policies and procedures to ensure all reporting requirements are met under the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure all reporting requirements are met under the Uniform Guidance.
Finding 2022-002
2022-002. Reporting CFDA#: 84.425E, 84.425F, 84.425L, 84.425D, 84.425C Education Stabilization Fund Award Year: 2022 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to complete and submit the Higher Education Emergency Relief Funds (HEERF) Annual Report by May 6, 2022. Condition and Cause: Internal controls were not sufficient to ensure the HEERF Annual Report was submitted by the established May 6th deadline. Context: We addressed the matter with College management who are aware of the requirements to submit the HEERF Annual Report by May 6, 2022. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance of reporting requirements of federal funds that are not detected during the normal course of business. Recommendation: We recommend the College review and update its policies and procedures to ensure all reporting requirements are met under the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure all reporting requirements are met under the Uniform Guidance.
Finding 2022-002
2022-002. Reporting CFDA#: 84.425E, 84.425F, 84.425L, 84.425D, 84.425C Education Stabilization Fund Award Year: 2022 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to complete and submit the Higher Education Emergency Relief Funds (HEERF) Annual Report by May 6, 2022. Condition and Cause: Internal controls were not sufficient to ensure the HEERF Annual Report was submitted by the established May 6th deadline. Context: We addressed the matter with College management who are aware of the requirements to submit the HEERF Annual Report by May 6, 2022. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance of reporting requirements of federal funds that are not detected during the normal course of business. Recommendation: We recommend the College review and update its policies and procedures to ensure all reporting requirements are met under the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure all reporting requirements are met under the Uniform Guidance.
Finding 2022-002
2022-002. Reporting CFDA#: 84.425E, 84.425F, 84.425L, 84.425D, 84.425C Education Stabilization Fund Award Year: 2022 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to complete and submit the Higher Education Emergency Relief Funds (HEERF) Annual Report by May 6, 2022. Condition and Cause: Internal controls were not sufficient to ensure the HEERF Annual Report was submitted by the established May 6th deadline. Context: We addressed the matter with College management who are aware of the requirements to submit the HEERF Annual Report by May 6, 2022. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance of reporting requirements of federal funds that are not detected during the normal course of business. Recommendation: We recommend the College review and update its policies and procedures to ensure all reporting requirements are met under the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure all reporting requirements are met under the Uniform Guidance.
Finding 2022-002
2022-002. Reporting CFDA#: 84.425E, 84.425F, 84.425L, 84.425D, 84.425C Education Stabilization Fund Award Year: 2022 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to complete and submit the Higher Education Emergency Relief Funds (HEERF) Annual Report by May 6, 2022. Condition and Cause: Internal controls were not sufficient to ensure the HEERF Annual Report was submitted by the established May 6th deadline. Context: We addressed the matter with College management who are aware of the requirements to submit the HEERF Annual Report by May 6, 2022. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance of reporting requirements of federal funds that are not detected during the normal course of business. Recommendation: We recommend the College review and update its policies and procedures to ensure all reporting requirements are met under the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure all reporting requirements are met under the Uniform Guidance.
Finding 2022-002
2022-002. Reporting CFDA#: 84.425E, 84.425F, 84.425L, 84.425D, 84.425C Education Stabilization Fund Award Year: 2022 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to complete and submit the Higher Education Emergency Relief Funds (HEERF) Annual Report by May 6, 2022. Condition and Cause: Internal controls were not sufficient to ensure the HEERF Annual Report was submitted by the established May 6th deadline. Context: We addressed the matter with College management who are aware of the requirements to submit the HEERF Annual Report by May 6, 2022. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance of reporting requirements of federal funds that are not detected during the normal course of business. Recommendation: We recommend the College review and update its policies and procedures to ensure all reporting requirements are met under the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure all reporting requirements are met under the Uniform Guidance.
Finding 2022-002
2022-002. Reporting CFDA#: 84.425E, 84.425F, 84.425L, 84.425D, 84.425C Education Stabilization Fund Award Year: 2022 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to complete and submit the Higher Education Emergency Relief Funds (HEERF) Annual Report by May 6, 2022. Condition and Cause: Internal controls were not sufficient to ensure the HEERF Annual Report was submitted by the established May 6th deadline. Context: We addressed the matter with College management who are aware of the requirements to submit the HEERF Annual Report by May 6, 2022. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance of reporting requirements of federal funds that are not detected during the normal course of business. Recommendation: We recommend the College review and update its policies and procedures to ensure all reporting requirements are met under the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure all reporting requirements are met under the Uniform Guidance.
Finding 2022-002
2022-002. Reporting CFDA#: 84.425E, 84.425F, 84.425L, 84.425D, 84.425C Education Stabilization Fund Award Year: 2022 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to complete and submit the Higher Education Emergency Relief Funds (HEERF) Annual Report by May 6, 2022. Condition and Cause: Internal controls were not sufficient to ensure the HEERF Annual Report was submitted by the established May 6th deadline. Context: We addressed the matter with College management who are aware of the requirements to submit the HEERF Annual Report by May 6, 2022. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance of reporting requirements of federal funds that are not detected during the normal course of business. Recommendation: We recommend the College review and update its policies and procedures to ensure all reporting requirements are met under the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure all reporting requirements are met under the Uniform Guidance.
Finding 2022-002
2022-002. Reporting CFDA#: 84.425E, 84.425F, 84.425L, 84.425D, 84.425C Education Stabilization Fund Award Year: 2022 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to complete and submit the Higher Education Emergency Relief Funds (HEERF) Annual Report by May 6, 2022. Condition and Cause: Internal controls were not sufficient to ensure the HEERF Annual Report was submitted by the established May 6th deadline. Context: We addressed the matter with College management who are aware of the requirements to submit the HEERF Annual Report by May 6, 2022. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance of reporting requirements of federal funds that are not detected during the normal course of business. Recommendation: We recommend the College review and update its policies and procedures to ensure all reporting requirements are met under the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure all reporting requirements are met under the Uniform Guidance.