Audit 47632

FY End
2022-06-30
Total Expended
$902,716
Findings
4
Programs
4
Year: 2022 Accepted: 2022-12-12

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
45570 2022-001 - - L
45571 2022-001 - - L
622012 2022-001 - - L
622013 2022-001 - - L

Programs

ALN Program Spent Major Findings
84.048 Career and Technical Education -- Basic Grants to States $174,828 - 0
84.268 Federal Direct Student Loans $164,603 - 0
84.063 Federal Pell Grant Program $153,125 - 0
84.425 Education Stabilization Fund $116,123 Yes 0

Contacts

Name Title Type
N9MXDWNEJ6K5 Jenaya Mellinger Auditee
7172483933 Daniel W. Bradley, CPA Auditor
No contacts on file

Notes to SEFA

Title: Major Federal Programs Accounting Policies: The Schedule of Expenditures Federal Awards has been prepared on the accrual basis of accounting. Revenues were adjusted to balance the expenditures incurred for each project. De Minimis Rate Used: N Rate Explanation: The Academy has not elected to use the 10% de minimis indirect cost rate. An extensive compliance test, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) was performed on the Education Stabilization Funds, which represents 45% of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. The 40% test for a nonlow-risk auditee was satisfied as follows: Education Stabilization Funds: Governor's Emergency Education Relief Fund 84.425C $116,123; HEERF Student Aid Portion 84.425E $156,441; HEERF: Institutional Portion Public and Nonprofit Institutions 84.425F $137,596; Student Financial Assistance Cluster: Federal Direct Student Loans 84.268 $164,603; Federal Pell Grant Program 84.063 $153,125; Career and Technology Education-Basic Grants to States 84.048 $174,828. Total Expenditure of Federal Awards $902,716 X 40% = 361,086-Minimum Amount Which Must be Tested. The Education Stabilization Funds exceeds $361,086 and, therefore, represent the program to which the specific compliance requirements must be applied.
Title: Correction to Prior Year's Schedule of Expenditures of Federal Awards Accounting Policies: The Schedule of Expenditures Federal Awards has been prepared on the accrual basis of accounting. Revenues were adjusted to balance the expenditures incurred for each project. De Minimis Rate Used: N Rate Explanation: The Academy has not elected to use the 10% de minimis indirect cost rate. Grant #33940 from the Pennsylvania Commission on Crime and Delinquency, ALN #21.019 for $90,000 for the Project Period March 1, 2020 through October 31, 2020, which was fully expended during the 2020-2021 fiscal year, was inadvertently excluded from the 2020-2021 Schedule of Expenditures of Federal Awards.

Finding Details

2022-001 Condition For 84.425E, Student portion, it was noted that the 2021 information was not available on the Academy's website. In link the website, takes the individual to old, outdated information from 2020. For 84.425F, Institution portion, it was noted that the December 2021 and June 2022 quarterly reports were not available or not easily identifiable. Links were incorrectly labeled or linked. Criteria In accordance with Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the following information must appear in a format and location that is easily accessible to the public. This information must be updated no later than 10 days after the end of each calendar quarter (September 30, December 31, March 31, and June 30) thereafter: (1) An acknowledgement that the institution signed and returned to the Department, the Certification and Agreement, and the assurance that the institution has used, or intends to use, no less than 50 percent of the funds received under Section 18004(a)(1) of the CARES Act to provide Emergency Financial Aid Grants to Students. (2) The total amount of funds that the institution will receive or has received from the Department pursuant to the institution's Certification and Agreement for Emergency Financial Aid Grants to Students. (3) The total amount of Emergency Financial Aid Grants distributed to students under Section 18004(a)(1) of the CARES Act as of the date of submission (Le., as of the initial report and every calendar quarter thereafter). (4) The estimated total number of students at the institution eligible to participate in programs under Section 484 in Title IV of the Higher Education Act of 1965 and, thus, eligible to receive Emergency Financial Aid Grants to Students under Section 18004(a)(1) of the CARES Act. (5) The total number of students who have received an Emergency Financial Aid Grant to students under Section 18004(a)(1) of the CARES Act. (6) The method(s) used by the institution to determine which students receive Emergency Financial Aid Grants and how much they would receive under Section 18004(a)(1) of the CARES Act. (7) Any instructions, directions, or guidance provided by the institution to students concerning the Emergency Financial Aid Grants. Cause The incorrect date was entered due to human error. Effect The public did not have access to the most up-to-date information pertaining to funds the Academy received and how it was spent. Question Costs None Recommendation We recommend that the Academy implements procedures to ensure compliance with this regulation to ensure all information on the website is correct. Response In order to ensure compliance with CARES Act public reporting, the Business Manager will review all reports prepared by the Supervisor of Adult Education prior to posting on the website beginning with the next quarterly report due by January 10, 2023. -
2022-001 Condition For 84.425E, Student portion, it was noted that the 2021 information was not available on the Academy's website. In link the website, takes the individual to old, outdated information from 2020. For 84.425F, Institution portion, it was noted that the December 2021 and June 2022 quarterly reports were not available or not easily identifiable. Links were incorrectly labeled or linked. Criteria In accordance with Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the following information must appear in a format and location that is easily accessible to the public. This information must be updated no later than 10 days after the end of each calendar quarter (September 30, December 31, March 31, and June 30) thereafter: (1) An acknowledgement that the institution signed and returned to the Department, the Certification and Agreement, and the assurance that the institution has used, or intends to use, no less than 50 percent of the funds received under Section 18004(a)(1) of the CARES Act to provide Emergency Financial Aid Grants to Students. (2) The total amount of funds that the institution will receive or has received from the Department pursuant to the institution's Certification and Agreement for Emergency Financial Aid Grants to Students. (3) The total amount of Emergency Financial Aid Grants distributed to students under Section 18004(a)(1) of the CARES Act as of the date of submission (Le., as of the initial report and every calendar quarter thereafter). (4) The estimated total number of students at the institution eligible to participate in programs under Section 484 in Title IV of the Higher Education Act of 1965 and, thus, eligible to receive Emergency Financial Aid Grants to Students under Section 18004(a)(1) of the CARES Act. (5) The total number of students who have received an Emergency Financial Aid Grant to students under Section 18004(a)(1) of the CARES Act. (6) The method(s) used by the institution to determine which students receive Emergency Financial Aid Grants and how much they would receive under Section 18004(a)(1) of the CARES Act. (7) Any instructions, directions, or guidance provided by the institution to students concerning the Emergency Financial Aid Grants. Cause The incorrect date was entered due to human error. Effect The public did not have access to the most up-to-date information pertaining to funds the Academy received and how it was spent. Question Costs None Recommendation We recommend that the Academy implements procedures to ensure compliance with this regulation to ensure all information on the website is correct. Response In order to ensure compliance with CARES Act public reporting, the Business Manager will review all reports prepared by the Supervisor of Adult Education prior to posting on the website beginning with the next quarterly report due by January 10, 2023. -
2022-001 Condition For 84.425E, Student portion, it was noted that the 2021 information was not available on the Academy's website. In link the website, takes the individual to old, outdated information from 2020. For 84.425F, Institution portion, it was noted that the December 2021 and June 2022 quarterly reports were not available or not easily identifiable. Links were incorrectly labeled or linked. Criteria In accordance with Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the following information must appear in a format and location that is easily accessible to the public. This information must be updated no later than 10 days after the end of each calendar quarter (September 30, December 31, March 31, and June 30) thereafter: (1) An acknowledgement that the institution signed and returned to the Department, the Certification and Agreement, and the assurance that the institution has used, or intends to use, no less than 50 percent of the funds received under Section 18004(a)(1) of the CARES Act to provide Emergency Financial Aid Grants to Students. (2) The total amount of funds that the institution will receive or has received from the Department pursuant to the institution's Certification and Agreement for Emergency Financial Aid Grants to Students. (3) The total amount of Emergency Financial Aid Grants distributed to students under Section 18004(a)(1) of the CARES Act as of the date of submission (Le., as of the initial report and every calendar quarter thereafter). (4) The estimated total number of students at the institution eligible to participate in programs under Section 484 in Title IV of the Higher Education Act of 1965 and, thus, eligible to receive Emergency Financial Aid Grants to Students under Section 18004(a)(1) of the CARES Act. (5) The total number of students who have received an Emergency Financial Aid Grant to students under Section 18004(a)(1) of the CARES Act. (6) The method(s) used by the institution to determine which students receive Emergency Financial Aid Grants and how much they would receive under Section 18004(a)(1) of the CARES Act. (7) Any instructions, directions, or guidance provided by the institution to students concerning the Emergency Financial Aid Grants. Cause The incorrect date was entered due to human error. Effect The public did not have access to the most up-to-date information pertaining to funds the Academy received and how it was spent. Question Costs None Recommendation We recommend that the Academy implements procedures to ensure compliance with this regulation to ensure all information on the website is correct. Response In order to ensure compliance with CARES Act public reporting, the Business Manager will review all reports prepared by the Supervisor of Adult Education prior to posting on the website beginning with the next quarterly report due by January 10, 2023. -
2022-001 Condition For 84.425E, Student portion, it was noted that the 2021 information was not available on the Academy's website. In link the website, takes the individual to old, outdated information from 2020. For 84.425F, Institution portion, it was noted that the December 2021 and June 2022 quarterly reports were not available or not easily identifiable. Links were incorrectly labeled or linked. Criteria In accordance with Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the following information must appear in a format and location that is easily accessible to the public. This information must be updated no later than 10 days after the end of each calendar quarter (September 30, December 31, March 31, and June 30) thereafter: (1) An acknowledgement that the institution signed and returned to the Department, the Certification and Agreement, and the assurance that the institution has used, or intends to use, no less than 50 percent of the funds received under Section 18004(a)(1) of the CARES Act to provide Emergency Financial Aid Grants to Students. (2) The total amount of funds that the institution will receive or has received from the Department pursuant to the institution's Certification and Agreement for Emergency Financial Aid Grants to Students. (3) The total amount of Emergency Financial Aid Grants distributed to students under Section 18004(a)(1) of the CARES Act as of the date of submission (Le., as of the initial report and every calendar quarter thereafter). (4) The estimated total number of students at the institution eligible to participate in programs under Section 484 in Title IV of the Higher Education Act of 1965 and, thus, eligible to receive Emergency Financial Aid Grants to Students under Section 18004(a)(1) of the CARES Act. (5) The total number of students who have received an Emergency Financial Aid Grant to students under Section 18004(a)(1) of the CARES Act. (6) The method(s) used by the institution to determine which students receive Emergency Financial Aid Grants and how much they would receive under Section 18004(a)(1) of the CARES Act. (7) Any instructions, directions, or guidance provided by the institution to students concerning the Emergency Financial Aid Grants. Cause The incorrect date was entered due to human error. Effect The public did not have access to the most up-to-date information pertaining to funds the Academy received and how it was spent. Question Costs None Recommendation We recommend that the Academy implements procedures to ensure compliance with this regulation to ensure all information on the website is correct. Response In order to ensure compliance with CARES Act public reporting, the Business Manager will review all reports prepared by the Supervisor of Adult Education prior to posting on the website beginning with the next quarterly report due by January 10, 2023. -