Audit 45498

FY End
2022-06-30
Total Expended
$19.36M
Findings
8
Programs
16
Organization: Lake Land College (IL)
Year: 2022 Accepted: 2022-11-14

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
43860 2022-001 Material Weakness - E
43861 2022-001 Material Weakness - E
43862 2022-001 Material Weakness - E
43863 2022-001 Material Weakness - E
620302 2022-001 Material Weakness - E
620303 2022-001 Material Weakness - E
620304 2022-001 Material Weakness - E
620305 2022-001 Material Weakness - E

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $4.30M Yes 1
84.425 Education Stabilization Fund $3.08M Yes 0
84.268 Federal Direct Student Loans $995,758 Yes 1
84.048 Career and Technical Education-Basic Grants to States $552,382 - 0
17.259 Wioa Youth Activities $467,330 - 0
17.278 Wioa Dislocated Workers $448,558 - 0
17.258 Wioa Adult Program $391,212 - 0
84.044 Trio_talent Search $286,887 - 0
84.042 Trio_student Support Services $237,029 - 0
84.002 Adult Education-Basic Grants to States $178,421 - 0
64.028 Post 9/11 Veterans Educational Assistance $68,099 - 0
84.007 Federal Supplemental Educational Opportunity $65,000 Yes 1
84.033 Federal Work Study Program $61,002 Yes 1
17.245 Trade Adjustment Assistance $36,813 - 0
17.245 Apprenticeship USA Grant $13,865 - 0
93.575 Idhs Child Care and Development Block Grant $3,201 - 0

Contacts

Name Title Type
CXUHYLV7VZN7 Madge Shoot Auditee
2172345375 Tami Knight Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Lake Land College Community College No. 517 (the College) under programs of the federal government for the year ended June 30, 2022. The information in the 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 net assets, or cash flows of the College. Basis of Accounting for financial reporting purposes, the College is considered a special-purpose government engaged only in business-type activities. Accordingly, the Colleges financial statements have been represented using the economic resources and measurement focus and the accrual basis of accounting. The Colleges Schedule of Expenditures of Federal Awards is prepared in conformity with the same basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. FEDERAL DIRECT STUDENT LOANDS (84.268)- Balances outstanding at the end of the audit period were 995,758. During fiscal year 2022, the College participated in two guaranteed student loan programs sponsored by the U.S. Department of education. The loans are made through Direct lending, a branch of the Department of Education, and provided directly to the Colleges students or their parents. The U.S. Department of Education guarantees the repayment of the principal and related interest to the financial institution. The College is responsible for completing portions of the loan applications, verifying student eligibility, filing student confirmation reports (SCR), refunding money to Direct Lending, when appropriate, and distributing Direct Loan amounts to the students or their parents. During the year ended June 30, 2022, the Colleges students or their parents were eligible to receive the following guaranteed loans: Stafford Loans: Subsidized $425,050 Unsubsidized 538,957 Parents Loans for Undergraduate Students (PLUS) 31,751 Total $955,758.

Finding Details

Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.268, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: A. The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. B. The Department of Education issues Pell Grant Payment Schedules prior to the start of each award year. The current year award is taken from the payment schedule based on the estimated family contribution (EFC) and Cost of Attendance (COA). The maximum Pell Grant award for 2021-2022 is $6,495. Condition: A. During compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that for eight (8) out of twenty five (25) students tested the College utilized the incorrect semester end date for the Spring 2022 semester. B. During the compliance testing of ?Special Tests and Provisions ? Eligibility? we noted that one (1) student out of forty (40) students tested the College utilized the 2020-2021 Pell payment schedule versus the 2021-2022 Pell payment schedule. Questioned Costs: A. None B. None Context: A. Exceptions were noted in eight (8) of the twenty five (25) students tested. B. Exceptions were noted in one (1) of the forty (40) students tested. Effect: A. The amount of funds sent back to the Department of Education could be incorrect. B. The amount of Pell grant awarded to the student was under by $150. Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Cause: A. The College?s internal controls over the Return of Funds calculation were not effective. B. The College?s software system did correctly pull forward the current year Pell payment schedule. Recommendation: A. We recommend that the College develop internal controls to ensure that the correct dates are utilized for the Return of Funds calculation. B. We recommend the College establish procedures to ensure the software is utilizing the correct award information and criteria. Management?s Response: A. The College agrees with the auditor?s recommendation and will develop internal controls to ensure that accurate semester dates are utilized in the return of funds calculation to determine the amount of the Title IV assistance earned by the student. B. The College agrees with the auditor?s recommendation and will establish procedures to ensure the College's software is utilizing the current Pell payment schedule.
Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.268, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: A. The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. B. The Department of Education issues Pell Grant Payment Schedules prior to the start of each award year. The current year award is taken from the payment schedule based on the estimated family contribution (EFC) and Cost of Attendance (COA). The maximum Pell Grant award for 2021-2022 is $6,495. Condition: A. During compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that for eight (8) out of twenty five (25) students tested the College utilized the incorrect semester end date for the Spring 2022 semester. B. During the compliance testing of ?Special Tests and Provisions ? Eligibility? we noted that one (1) student out of forty (40) students tested the College utilized the 2020-2021 Pell payment schedule versus the 2021-2022 Pell payment schedule. Questioned Costs: A. None B. None Context: A. Exceptions were noted in eight (8) of the twenty five (25) students tested. B. Exceptions were noted in one (1) of the forty (40) students tested. Effect: A. The amount of funds sent back to the Department of Education could be incorrect. B. The amount of Pell grant awarded to the student was under by $150. Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Cause: A. The College?s internal controls over the Return of Funds calculation were not effective. B. The College?s software system did correctly pull forward the current year Pell payment schedule. Recommendation: A. We recommend that the College develop internal controls to ensure that the correct dates are utilized for the Return of Funds calculation. B. We recommend the College establish procedures to ensure the software is utilizing the correct award information and criteria. Management?s Response: A. The College agrees with the auditor?s recommendation and will develop internal controls to ensure that accurate semester dates are utilized in the return of funds calculation to determine the amount of the Title IV assistance earned by the student. B. The College agrees with the auditor?s recommendation and will establish procedures to ensure the College's software is utilizing the current Pell payment schedule.
Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.268, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: A. The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. B. The Department of Education issues Pell Grant Payment Schedules prior to the start of each award year. The current year award is taken from the payment schedule based on the estimated family contribution (EFC) and Cost of Attendance (COA). The maximum Pell Grant award for 2021-2022 is $6,495. Condition: A. During compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that for eight (8) out of twenty five (25) students tested the College utilized the incorrect semester end date for the Spring 2022 semester. B. During the compliance testing of ?Special Tests and Provisions ? Eligibility? we noted that one (1) student out of forty (40) students tested the College utilized the 2020-2021 Pell payment schedule versus the 2021-2022 Pell payment schedule. Questioned Costs: A. None B. None Context: A. Exceptions were noted in eight (8) of the twenty five (25) students tested. B. Exceptions were noted in one (1) of the forty (40) students tested. Effect: A. The amount of funds sent back to the Department of Education could be incorrect. B. The amount of Pell grant awarded to the student was under by $150. Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Cause: A. The College?s internal controls over the Return of Funds calculation were not effective. B. The College?s software system did correctly pull forward the current year Pell payment schedule. Recommendation: A. We recommend that the College develop internal controls to ensure that the correct dates are utilized for the Return of Funds calculation. B. We recommend the College establish procedures to ensure the software is utilizing the correct award information and criteria. Management?s Response: A. The College agrees with the auditor?s recommendation and will develop internal controls to ensure that accurate semester dates are utilized in the return of funds calculation to determine the amount of the Title IV assistance earned by the student. B. The College agrees with the auditor?s recommendation and will establish procedures to ensure the College's software is utilizing the current Pell payment schedule.
Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.268, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: A. The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. B. The Department of Education issues Pell Grant Payment Schedules prior to the start of each award year. The current year award is taken from the payment schedule based on the estimated family contribution (EFC) and Cost of Attendance (COA). The maximum Pell Grant award for 2021-2022 is $6,495. Condition: A. During compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that for eight (8) out of twenty five (25) students tested the College utilized the incorrect semester end date for the Spring 2022 semester. B. During the compliance testing of ?Special Tests and Provisions ? Eligibility? we noted that one (1) student out of forty (40) students tested the College utilized the 2020-2021 Pell payment schedule versus the 2021-2022 Pell payment schedule. Questioned Costs: A. None B. None Context: A. Exceptions were noted in eight (8) of the twenty five (25) students tested. B. Exceptions were noted in one (1) of the forty (40) students tested. Effect: A. The amount of funds sent back to the Department of Education could be incorrect. B. The amount of Pell grant awarded to the student was under by $150. Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Cause: A. The College?s internal controls over the Return of Funds calculation were not effective. B. The College?s software system did correctly pull forward the current year Pell payment schedule. Recommendation: A. We recommend that the College develop internal controls to ensure that the correct dates are utilized for the Return of Funds calculation. B. We recommend the College establish procedures to ensure the software is utilizing the correct award information and criteria. Management?s Response: A. The College agrees with the auditor?s recommendation and will develop internal controls to ensure that accurate semester dates are utilized in the return of funds calculation to determine the amount of the Title IV assistance earned by the student. B. The College agrees with the auditor?s recommendation and will establish procedures to ensure the College's software is utilizing the current Pell payment schedule.
Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.268, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: A. The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. B. The Department of Education issues Pell Grant Payment Schedules prior to the start of each award year. The current year award is taken from the payment schedule based on the estimated family contribution (EFC) and Cost of Attendance (COA). The maximum Pell Grant award for 2021-2022 is $6,495. Condition: A. During compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that for eight (8) out of twenty five (25) students tested the College utilized the incorrect semester end date for the Spring 2022 semester. B. During the compliance testing of ?Special Tests and Provisions ? Eligibility? we noted that one (1) student out of forty (40) students tested the College utilized the 2020-2021 Pell payment schedule versus the 2021-2022 Pell payment schedule. Questioned Costs: A. None B. None Context: A. Exceptions were noted in eight (8) of the twenty five (25) students tested. B. Exceptions were noted in one (1) of the forty (40) students tested. Effect: A. The amount of funds sent back to the Department of Education could be incorrect. B. The amount of Pell grant awarded to the student was under by $150. Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Cause: A. The College?s internal controls over the Return of Funds calculation were not effective. B. The College?s software system did correctly pull forward the current year Pell payment schedule. Recommendation: A. We recommend that the College develop internal controls to ensure that the correct dates are utilized for the Return of Funds calculation. B. We recommend the College establish procedures to ensure the software is utilizing the correct award information and criteria. Management?s Response: A. The College agrees with the auditor?s recommendation and will develop internal controls to ensure that accurate semester dates are utilized in the return of funds calculation to determine the amount of the Title IV assistance earned by the student. B. The College agrees with the auditor?s recommendation and will establish procedures to ensure the College's software is utilizing the current Pell payment schedule.
Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.268, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: A. The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. B. The Department of Education issues Pell Grant Payment Schedules prior to the start of each award year. The current year award is taken from the payment schedule based on the estimated family contribution (EFC) and Cost of Attendance (COA). The maximum Pell Grant award for 2021-2022 is $6,495. Condition: A. During compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that for eight (8) out of twenty five (25) students tested the College utilized the incorrect semester end date for the Spring 2022 semester. B. During the compliance testing of ?Special Tests and Provisions ? Eligibility? we noted that one (1) student out of forty (40) students tested the College utilized the 2020-2021 Pell payment schedule versus the 2021-2022 Pell payment schedule. Questioned Costs: A. None B. None Context: A. Exceptions were noted in eight (8) of the twenty five (25) students tested. B. Exceptions were noted in one (1) of the forty (40) students tested. Effect: A. The amount of funds sent back to the Department of Education could be incorrect. B. The amount of Pell grant awarded to the student was under by $150. Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Cause: A. The College?s internal controls over the Return of Funds calculation were not effective. B. The College?s software system did correctly pull forward the current year Pell payment schedule. Recommendation: A. We recommend that the College develop internal controls to ensure that the correct dates are utilized for the Return of Funds calculation. B. We recommend the College establish procedures to ensure the software is utilizing the correct award information and criteria. Management?s Response: A. The College agrees with the auditor?s recommendation and will develop internal controls to ensure that accurate semester dates are utilized in the return of funds calculation to determine the amount of the Title IV assistance earned by the student. B. The College agrees with the auditor?s recommendation and will establish procedures to ensure the College's software is utilizing the current Pell payment schedule.
Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.268, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: A. The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. B. The Department of Education issues Pell Grant Payment Schedules prior to the start of each award year. The current year award is taken from the payment schedule based on the estimated family contribution (EFC) and Cost of Attendance (COA). The maximum Pell Grant award for 2021-2022 is $6,495. Condition: A. During compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that for eight (8) out of twenty five (25) students tested the College utilized the incorrect semester end date for the Spring 2022 semester. B. During the compliance testing of ?Special Tests and Provisions ? Eligibility? we noted that one (1) student out of forty (40) students tested the College utilized the 2020-2021 Pell payment schedule versus the 2021-2022 Pell payment schedule. Questioned Costs: A. None B. None Context: A. Exceptions were noted in eight (8) of the twenty five (25) students tested. B. Exceptions were noted in one (1) of the forty (40) students tested. Effect: A. The amount of funds sent back to the Department of Education could be incorrect. B. The amount of Pell grant awarded to the student was under by $150. Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Cause: A. The College?s internal controls over the Return of Funds calculation were not effective. B. The College?s software system did correctly pull forward the current year Pell payment schedule. Recommendation: A. We recommend that the College develop internal controls to ensure that the correct dates are utilized for the Return of Funds calculation. B. We recommend the College establish procedures to ensure the software is utilizing the correct award information and criteria. Management?s Response: A. The College agrees with the auditor?s recommendation and will develop internal controls to ensure that accurate semester dates are utilized in the return of funds calculation to determine the amount of the Title IV assistance earned by the student. B. The College agrees with the auditor?s recommendation and will establish procedures to ensure the College's software is utilizing the current Pell payment schedule.
Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.268, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: A. The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. B. The Department of Education issues Pell Grant Payment Schedules prior to the start of each award year. The current year award is taken from the payment schedule based on the estimated family contribution (EFC) and Cost of Attendance (COA). The maximum Pell Grant award for 2021-2022 is $6,495. Condition: A. During compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that for eight (8) out of twenty five (25) students tested the College utilized the incorrect semester end date for the Spring 2022 semester. B. During the compliance testing of ?Special Tests and Provisions ? Eligibility? we noted that one (1) student out of forty (40) students tested the College utilized the 2020-2021 Pell payment schedule versus the 2021-2022 Pell payment schedule. Questioned Costs: A. None B. None Context: A. Exceptions were noted in eight (8) of the twenty five (25) students tested. B. Exceptions were noted in one (1) of the forty (40) students tested. Effect: A. The amount of funds sent back to the Department of Education could be incorrect. B. The amount of Pell grant awarded to the student was under by $150. Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Cause: A. The College?s internal controls over the Return of Funds calculation were not effective. B. The College?s software system did correctly pull forward the current year Pell payment schedule. Recommendation: A. We recommend that the College develop internal controls to ensure that the correct dates are utilized for the Return of Funds calculation. B. We recommend the College establish procedures to ensure the software is utilizing the correct award information and criteria. Management?s Response: A. The College agrees with the auditor?s recommendation and will develop internal controls to ensure that accurate semester dates are utilized in the return of funds calculation to determine the amount of the Title IV assistance earned by the student. B. The College agrees with the auditor?s recommendation and will establish procedures to ensure the College's software is utilizing the current Pell payment schedule.