Significant Deficiency ? Federal Pell Grant Program Reporting Program: Federal Pell Grant Program Assistance Listing Number: 84.063 Federal Award Identification Number: P063P214070 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition/Context: It was noted during the audit that the amount of Pell awards granted to students was not accurately reported on the College?s annual Fiscal Operations Report and Application to Participate (FISAP). Criteria: Non-federal entities are required to submit the FISAP electronically, on an annual basis, for its campus-based programs to report expenditures in the previous award year. Cause: The Director of Student Financial Aid incorrectly keyed in the amount of Pell awards expended during the fiscal year 2022. Effect: Inaccurate report was filed and the FISAP was later amended. Questioned costs: Not applicable Views of Responsible Officials and Planned Corrective Actions: The College should establish a procedure that requires a separate review of the FISAP prior to submission. Management?s response: The College agrees with this recommendation and will require a member of the accounting department to review the FISAP prior to submission.
Significant Deficiency ? Education Stabilization Fund Control Environment Program: COVID-19: Education Stabilization Fund: HEERF: Student Portion Assistance Listing Number: 84.425E Federal Award Identification Number: P425E204183 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: It was noted during the audit that student consents to apply emergency relief grants to their existing balances owed to the College were not maintained on file. As a result, formal consents were re-issued to students and returned during the audit. Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Context: 87 individual emergency relief grants were issued on two separate dates during the fiscal year. As such, the disbursements were infrequent. Our sample size included ten student grants that totaled $116,732 (31% of total student grant expenditures). As the control is infrequent and under the 10% rule of thumb noted in paragraph 11.87 of the GAS/SA Audit guide, the sample size of ten student grants is statistically valid. Cause: Failure to follow established procedures Effect: The College was required to contact all students to obtain documentation for their files on student consents. Questioned costs: Not applicable Recommendation: The College should include a checklist to include in each student?s file that includes required documents to be maintained in order to support award compliance. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will add procedures to confirm that student consents are included in their respective files for future awards prior to disbursement.
Significant Deficiency ? Education Stabilization Fund Reporting Program: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425E, 84.425F Federal Award Identification Number: P425E204183, P425F203774 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: During our review of the required quarterly expense reports, we noted the following instances of non-compliance: A. There were no reports uploaded to the College?s website for the first three quarters of the fiscal year until May 2023. B. In the fourth quarter quarterly budget and expenditure report, the total amount of awards received for each HEERF award did not agree to the funds awarded by the Department of Education. C. Student grants awarded during the fourth quarter that were reported on the fourth quarter report uploaded to the College?s primary website did not reconcile to the College?s underlying accounting records. D. The total amount of HEERF student funds remaining to be disbursed was reported as zero in the fourth quarter submission while there is approximately $6,000 remaining to be awarded. Criteria: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) HEERF for quarterly reporting for all sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires the institution prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution?s website within 10 days of the calendar quarter end. Instructions are included in each form to assist in completion which includes reporting zero expenditures if there are no such expenditures to report. Context: We reviewed the College?s website and each of the report submissions of expenditures of funds and noted the discrepancies as described above. Our sample is statistically valid as we tested the entire population. Cause: The College did not have procedures in place to comply with this reporting requirement during the fiscal year. Effect: Institutional awards were underreported by $144,578 and Student awards were underreported by $129,944. Users were also not timely notified of expenditures reported during the first three quarters. Questioned costs: Not applicable Recommendation: The College should establish procedures to ensure reporting requirements are communicated to staff involved with federal reporting at the inception of the award and during periods of transition. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will ensure that staff with reporting compliance responsibilities are appropriately trained prior to award execution and during periods of transition.
Significant Deficiency ? Education Stabilization Fund Cash Management Program: COVID-19: Education Stabilization Fund Assistance Listing Number: 84.425E, 84.425F Federal Award Identification Number: P425E204183, P425F203774 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: During the year, expenses for drawdowns for the Student and Institutional components of the award were not incurred within 15 days of drawdown from the College?s G5 system. Criteria: The Certification and Supplemental Agreements require that the Student Aid Portion should disbursed within 15 calendar days of the drawdown from the College?s G5 grants system and the Institutional Portion should be disbursed within 3 calendar days of the drawdown of the College?s G5 grants system. Context: A review of the entire population of expenditures and drawdowns for the Student Aid Portion and the Institutional Portion of the awards for the entire year was performed and as such, the sample is statistically valid. Cause: The G5 system has erroneously labeled the Institutional award as CARES Act ? Student and the Student award as CARES Act - Institution which resulted in errors during the award reconciliations performed by the finance staff during the period in which drawdowns were made. Effect: The College had a weighted average outstanding advance balance of HEERF Institutional funds of approximately $140,000. The College had an outstanding advance balance of approximately $7,450 on their HEERF Student Aid funds for approximately 11 months of the fiscal year and at year end had a balance of approximately $6,000. Questioned costs: Not applicable Recommendation: Management should verify that award numbers and labeling in the College?s G5 grant system is accurate prior to drawing down funding on respective awards. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will verify all information during future reconciliation processes.
Significant Deficiency ? Education Stabilization Fund Reporting Program: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425E, 84.425F Federal Award Identification Number: P425E204183, P425F203774 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: During our review of the required quarterly expense reports, we noted the following instances of non-compliance: A. There were no reports uploaded to the College?s website for the first three quarters of the fiscal year until May 2023. B. In the fourth quarter quarterly budget and expenditure report, the total amount of awards received for each HEERF award did not agree to the funds awarded by the Department of Education. C. Student grants awarded during the fourth quarter that were reported on the fourth quarter report uploaded to the College?s primary website did not reconcile to the College?s underlying accounting records. D. The total amount of HEERF student funds remaining to be disbursed was reported as zero in the fourth quarter submission while there is approximately $6,000 remaining to be awarded. Criteria: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) HEERF for quarterly reporting for all sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires the institution prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution?s website within 10 days of the calendar quarter end. Instructions are included in each form to assist in completion which includes reporting zero expenditures if there are no such expenditures to report. Context: We reviewed the College?s website and each of the report submissions of expenditures of funds and noted the discrepancies as described above. Our sample is statistically valid as we tested the entire population. Cause: The College did not have procedures in place to comply with this reporting requirement during the fiscal year. Effect: Institutional awards were underreported by $144,578 and Student awards were underreported by $129,944. Users were also not timely notified of expenditures reported during the first three quarters. Questioned costs: Not applicable Recommendation: The College should establish procedures to ensure reporting requirements are communicated to staff involved with federal reporting at the inception of the award and during periods of transition. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will ensure that staff with reporting compliance responsibilities are appropriately trained prior to award execution and during periods of transition.
Significant Deficiency ? Education Stabilization Fund Cash Management Program: COVID-19: Education Stabilization Fund Assistance Listing Number: 84.425E, 84.425F Federal Award Identification Number: P425E204183, P425F203774 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: During the year, expenses for drawdowns for the Student and Institutional components of the award were not incurred within 15 days of drawdown from the College?s G5 system. Criteria: The Certification and Supplemental Agreements require that the Student Aid Portion should disbursed within 15 calendar days of the drawdown from the College?s G5 grants system and the Institutional Portion should be disbursed within 3 calendar days of the drawdown of the College?s G5 grants system. Context: A review of the entire population of expenditures and drawdowns for the Student Aid Portion and the Institutional Portion of the awards for the entire year was performed and as such, the sample is statistically valid. Cause: The G5 system has erroneously labeled the Institutional award as CARES Act ? Student and the Student award as CARES Act - Institution which resulted in errors during the award reconciliations performed by the finance staff during the period in which drawdowns were made. Effect: The College had a weighted average outstanding advance balance of HEERF Institutional funds of approximately $140,000. The College had an outstanding advance balance of approximately $7,450 on their HEERF Student Aid funds for approximately 11 months of the fiscal year and at year end had a balance of approximately $6,000. Questioned costs: Not applicable Recommendation: Management should verify that award numbers and labeling in the College?s G5 grant system is accurate prior to drawing down funding on respective awards. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will verify all information during future reconciliation processes.
Significant Deficiency ? Federal Pell Grant Program Reporting Program: Federal Pell Grant Program Assistance Listing Number: 84.063 Federal Award Identification Number: P063P214070 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition/Context: It was noted during the audit that the amount of Pell awards granted to students was not accurately reported on the College?s annual Fiscal Operations Report and Application to Participate (FISAP). Criteria: Non-federal entities are required to submit the FISAP electronically, on an annual basis, for its campus-based programs to report expenditures in the previous award year. Cause: The Director of Student Financial Aid incorrectly keyed in the amount of Pell awards expended during the fiscal year 2022. Effect: Inaccurate report was filed and the FISAP was later amended. Questioned costs: Not applicable Views of Responsible Officials and Planned Corrective Actions: The College should establish a procedure that requires a separate review of the FISAP prior to submission. Management?s response: The College agrees with this recommendation and will require a member of the accounting department to review the FISAP prior to submission.
Significant Deficiency ? Education Stabilization Fund Control Environment Program: COVID-19: Education Stabilization Fund: HEERF: Student Portion Assistance Listing Number: 84.425E Federal Award Identification Number: P425E204183 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: It was noted during the audit that student consents to apply emergency relief grants to their existing balances owed to the College were not maintained on file. As a result, formal consents were re-issued to students and returned during the audit. Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Context: 87 individual emergency relief grants were issued on two separate dates during the fiscal year. As such, the disbursements were infrequent. Our sample size included ten student grants that totaled $116,732 (31% of total student grant expenditures). As the control is infrequent and under the 10% rule of thumb noted in paragraph 11.87 of the GAS/SA Audit guide, the sample size of ten student grants is statistically valid. Cause: Failure to follow established procedures Effect: The College was required to contact all students to obtain documentation for their files on student consents. Questioned costs: Not applicable Recommendation: The College should include a checklist to include in each student?s file that includes required documents to be maintained in order to support award compliance. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will add procedures to confirm that student consents are included in their respective files for future awards prior to disbursement.
Significant Deficiency ? Education Stabilization Fund Reporting Program: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425E, 84.425F Federal Award Identification Number: P425E204183, P425F203774 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: During our review of the required quarterly expense reports, we noted the following instances of non-compliance: A. There were no reports uploaded to the College?s website for the first three quarters of the fiscal year until May 2023. B. In the fourth quarter quarterly budget and expenditure report, the total amount of awards received for each HEERF award did not agree to the funds awarded by the Department of Education. C. Student grants awarded during the fourth quarter that were reported on the fourth quarter report uploaded to the College?s primary website did not reconcile to the College?s underlying accounting records. D. The total amount of HEERF student funds remaining to be disbursed was reported as zero in the fourth quarter submission while there is approximately $6,000 remaining to be awarded. Criteria: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) HEERF for quarterly reporting for all sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires the institution prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution?s website within 10 days of the calendar quarter end. Instructions are included in each form to assist in completion which includes reporting zero expenditures if there are no such expenditures to report. Context: We reviewed the College?s website and each of the report submissions of expenditures of funds and noted the discrepancies as described above. Our sample is statistically valid as we tested the entire population. Cause: The College did not have procedures in place to comply with this reporting requirement during the fiscal year. Effect: Institutional awards were underreported by $144,578 and Student awards were underreported by $129,944. Users were also not timely notified of expenditures reported during the first three quarters. Questioned costs: Not applicable Recommendation: The College should establish procedures to ensure reporting requirements are communicated to staff involved with federal reporting at the inception of the award and during periods of transition. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will ensure that staff with reporting compliance responsibilities are appropriately trained prior to award execution and during periods of transition.
Significant Deficiency ? Education Stabilization Fund Cash Management Program: COVID-19: Education Stabilization Fund Assistance Listing Number: 84.425E, 84.425F Federal Award Identification Number: P425E204183, P425F203774 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: During the year, expenses for drawdowns for the Student and Institutional components of the award were not incurred within 15 days of drawdown from the College?s G5 system. Criteria: The Certification and Supplemental Agreements require that the Student Aid Portion should disbursed within 15 calendar days of the drawdown from the College?s G5 grants system and the Institutional Portion should be disbursed within 3 calendar days of the drawdown of the College?s G5 grants system. Context: A review of the entire population of expenditures and drawdowns for the Student Aid Portion and the Institutional Portion of the awards for the entire year was performed and as such, the sample is statistically valid. Cause: The G5 system has erroneously labeled the Institutional award as CARES Act ? Student and the Student award as CARES Act - Institution which resulted in errors during the award reconciliations performed by the finance staff during the period in which drawdowns were made. Effect: The College had a weighted average outstanding advance balance of HEERF Institutional funds of approximately $140,000. The College had an outstanding advance balance of approximately $7,450 on their HEERF Student Aid funds for approximately 11 months of the fiscal year and at year end had a balance of approximately $6,000. Questioned costs: Not applicable Recommendation: Management should verify that award numbers and labeling in the College?s G5 grant system is accurate prior to drawing down funding on respective awards. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will verify all information during future reconciliation processes.
Significant Deficiency ? Education Stabilization Fund Reporting Program: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425E, 84.425F Federal Award Identification Number: P425E204183, P425F203774 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: During our review of the required quarterly expense reports, we noted the following instances of non-compliance: A. There were no reports uploaded to the College?s website for the first three quarters of the fiscal year until May 2023. B. In the fourth quarter quarterly budget and expenditure report, the total amount of awards received for each HEERF award did not agree to the funds awarded by the Department of Education. C. Student grants awarded during the fourth quarter that were reported on the fourth quarter report uploaded to the College?s primary website did not reconcile to the College?s underlying accounting records. D. The total amount of HEERF student funds remaining to be disbursed was reported as zero in the fourth quarter submission while there is approximately $6,000 remaining to be awarded. Criteria: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) HEERF for quarterly reporting for all sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires the institution prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution?s website within 10 days of the calendar quarter end. Instructions are included in each form to assist in completion which includes reporting zero expenditures if there are no such expenditures to report. Context: We reviewed the College?s website and each of the report submissions of expenditures of funds and noted the discrepancies as described above. Our sample is statistically valid as we tested the entire population. Cause: The College did not have procedures in place to comply with this reporting requirement during the fiscal year. Effect: Institutional awards were underreported by $144,578 and Student awards were underreported by $129,944. Users were also not timely notified of expenditures reported during the first three quarters. Questioned costs: Not applicable Recommendation: The College should establish procedures to ensure reporting requirements are communicated to staff involved with federal reporting at the inception of the award and during periods of transition. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will ensure that staff with reporting compliance responsibilities are appropriately trained prior to award execution and during periods of transition.
Significant Deficiency ? Education Stabilization Fund Cash Management Program: COVID-19: Education Stabilization Fund Assistance Listing Number: 84.425E, 84.425F Federal Award Identification Number: P425E204183, P425F203774 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: During the year, expenses for drawdowns for the Student and Institutional components of the award were not incurred within 15 days of drawdown from the College?s G5 system. Criteria: The Certification and Supplemental Agreements require that the Student Aid Portion should disbursed within 15 calendar days of the drawdown from the College?s G5 grants system and the Institutional Portion should be disbursed within 3 calendar days of the drawdown of the College?s G5 grants system. Context: A review of the entire population of expenditures and drawdowns for the Student Aid Portion and the Institutional Portion of the awards for the entire year was performed and as such, the sample is statistically valid. Cause: The G5 system has erroneously labeled the Institutional award as CARES Act ? Student and the Student award as CARES Act - Institution which resulted in errors during the award reconciliations performed by the finance staff during the period in which drawdowns were made. Effect: The College had a weighted average outstanding advance balance of HEERF Institutional funds of approximately $140,000. The College had an outstanding advance balance of approximately $7,450 on their HEERF Student Aid funds for approximately 11 months of the fiscal year and at year end had a balance of approximately $6,000. Questioned costs: Not applicable Recommendation: Management should verify that award numbers and labeling in the College?s G5 grant system is accurate prior to drawing down funding on respective awards. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will verify all information during future reconciliation processes.