Audit 48651

FY End
2022-05-31
Total Expended
$7.25M
Findings
10
Programs
7
Year: 2022 Accepted: 2023-02-27

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
44270 2022-002 Significant Deficiency Yes N
44271 2022-002 Significant Deficiency Yes N
44272 2022-002 Significant Deficiency Yes N
44273 2022-002 Significant Deficiency Yes N
44274 2022-002 Significant Deficiency Yes N
620712 2022-002 Significant Deficiency Yes N
620713 2022-002 Significant Deficiency Yes N
620714 2022-002 Significant Deficiency Yes N
620715 2022-002 Significant Deficiency Yes N
620716 2022-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $4.27M Yes 1
84.425E Heerf Student Aid Portion $806,541 Yes 0
84.425F Heerf Institutional Portion $806,541 Yes 0
84.063 Federal Pell Grant Program $737,903 Yes 1
84.038 Federal Perkins Loan Program $471,313 Yes 1
84.033 Federal Work-Study Program $83,702 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $68,462 Yes 1

Contacts

Name Title Type
D6TTHHZ4SXY1 Debbie Treen Auditee
2067265020 Brenda Scherer Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as toreimbursement. The College has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The College administers the Federal Perkins Loan Program (CFDA No. 84.038) funded bythe U.S. Department of Education. Expenditures for the Federal Perkins Loan Program arecomprised of the following: FEDERAL PERKINS LOAN PROGRAM (84.038) - Balances outstanding at the end of the audit period were $397,446.
Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as toreimbursement. The College has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Cornish College of the Arts (the College) under program of the federal government for the year ended May 31, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because this Schedule presents only a selected portion of the operations of the College and as the College distributes the program funds to students and does not administer the loans (the loans are administered by various financial institutions), it is not intended to and does not present the financial position, changes in net assets, or cash flows of the College.

Finding Details

2022 ? 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: June 01, 2021 - May 31, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data including campus level and program level detail to NSLDS through an enrollment roster file. The school is required to report changes in the student's enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or within the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: Information being sent to NSLDS is not accurate. Questioned costs: None known. Context: During our testing of 22 students, CLA noted the following: - Four students? enrollment status per NSLDS didn?t match the College?s records. - The program begin date for one student per the Program Enrollment Detail in NSLDS didn?t match the College?s records. - Six student's Enrollment Effective Date per NSLDS did not match the College's records. Cause: Systems were not in place to be able to ensure all required enrollment reporting details were timely and accurately reported. Effect: The College is not in compliance with the Department of Education (ED) regulations relating to the reporting of student enrollment data to NSLDS. Repeat Finding: Yes. Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's records. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: June 01, 2021 - May 31, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data including campus level and program level detail to NSLDS through an enrollment roster file. The school is required to report changes in the student's enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or within the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: Information being sent to NSLDS is not accurate. Questioned costs: None known. Context: During our testing of 22 students, CLA noted the following: - Four students? enrollment status per NSLDS didn?t match the College?s records. - The program begin date for one student per the Program Enrollment Detail in NSLDS didn?t match the College?s records. - Six student's Enrollment Effective Date per NSLDS did not match the College's records. Cause: Systems were not in place to be able to ensure all required enrollment reporting details were timely and accurately reported. Effect: The College is not in compliance with the Department of Education (ED) regulations relating to the reporting of student enrollment data to NSLDS. Repeat Finding: Yes. Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's records. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: June 01, 2021 - May 31, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data including campus level and program level detail to NSLDS through an enrollment roster file. The school is required to report changes in the student's enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or within the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: Information being sent to NSLDS is not accurate. Questioned costs: None known. Context: During our testing of 22 students, CLA noted the following: - Four students? enrollment status per NSLDS didn?t match the College?s records. - The program begin date for one student per the Program Enrollment Detail in NSLDS didn?t match the College?s records. - Six student's Enrollment Effective Date per NSLDS did not match the College's records. Cause: Systems were not in place to be able to ensure all required enrollment reporting details were timely and accurately reported. Effect: The College is not in compliance with the Department of Education (ED) regulations relating to the reporting of student enrollment data to NSLDS. Repeat Finding: Yes. Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's records. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: June 01, 2021 - May 31, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data including campus level and program level detail to NSLDS through an enrollment roster file. The school is required to report changes in the student's enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or within the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: Information being sent to NSLDS is not accurate. Questioned costs: None known. Context: During our testing of 22 students, CLA noted the following: - Four students? enrollment status per NSLDS didn?t match the College?s records. - The program begin date for one student per the Program Enrollment Detail in NSLDS didn?t match the College?s records. - Six student's Enrollment Effective Date per NSLDS did not match the College's records. Cause: Systems were not in place to be able to ensure all required enrollment reporting details were timely and accurately reported. Effect: The College is not in compliance with the Department of Education (ED) regulations relating to the reporting of student enrollment data to NSLDS. Repeat Finding: Yes. Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's records. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: June 01, 2021 - May 31, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data including campus level and program level detail to NSLDS through an enrollment roster file. The school is required to report changes in the student's enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or within the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: Information being sent to NSLDS is not accurate. Questioned costs: None known. Context: During our testing of 22 students, CLA noted the following: - Four students? enrollment status per NSLDS didn?t match the College?s records. - The program begin date for one student per the Program Enrollment Detail in NSLDS didn?t match the College?s records. - Six student's Enrollment Effective Date per NSLDS did not match the College's records. Cause: Systems were not in place to be able to ensure all required enrollment reporting details were timely and accurately reported. Effect: The College is not in compliance with the Department of Education (ED) regulations relating to the reporting of student enrollment data to NSLDS. Repeat Finding: Yes. Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's records. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: June 01, 2021 - May 31, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data including campus level and program level detail to NSLDS through an enrollment roster file. The school is required to report changes in the student's enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or within the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: Information being sent to NSLDS is not accurate. Questioned costs: None known. Context: During our testing of 22 students, CLA noted the following: - Four students? enrollment status per NSLDS didn?t match the College?s records. - The program begin date for one student per the Program Enrollment Detail in NSLDS didn?t match the College?s records. - Six student's Enrollment Effective Date per NSLDS did not match the College's records. Cause: Systems were not in place to be able to ensure all required enrollment reporting details were timely and accurately reported. Effect: The College is not in compliance with the Department of Education (ED) regulations relating to the reporting of student enrollment data to NSLDS. Repeat Finding: Yes. Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's records. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: June 01, 2021 - May 31, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data including campus level and program level detail to NSLDS through an enrollment roster file. The school is required to report changes in the student's enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or within the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: Information being sent to NSLDS is not accurate. Questioned costs: None known. Context: During our testing of 22 students, CLA noted the following: - Four students? enrollment status per NSLDS didn?t match the College?s records. - The program begin date for one student per the Program Enrollment Detail in NSLDS didn?t match the College?s records. - Six student's Enrollment Effective Date per NSLDS did not match the College's records. Cause: Systems were not in place to be able to ensure all required enrollment reporting details were timely and accurately reported. Effect: The College is not in compliance with the Department of Education (ED) regulations relating to the reporting of student enrollment data to NSLDS. Repeat Finding: Yes. Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's records. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: June 01, 2021 - May 31, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data including campus level and program level detail to NSLDS through an enrollment roster file. The school is required to report changes in the student's enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or within the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: Information being sent to NSLDS is not accurate. Questioned costs: None known. Context: During our testing of 22 students, CLA noted the following: - Four students? enrollment status per NSLDS didn?t match the College?s records. - The program begin date for one student per the Program Enrollment Detail in NSLDS didn?t match the College?s records. - Six student's Enrollment Effective Date per NSLDS did not match the College's records. Cause: Systems were not in place to be able to ensure all required enrollment reporting details were timely and accurately reported. Effect: The College is not in compliance with the Department of Education (ED) regulations relating to the reporting of student enrollment data to NSLDS. Repeat Finding: Yes. Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's records. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: June 01, 2021 - May 31, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data including campus level and program level detail to NSLDS through an enrollment roster file. The school is required to report changes in the student's enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or within the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: Information being sent to NSLDS is not accurate. Questioned costs: None known. Context: During our testing of 22 students, CLA noted the following: - Four students? enrollment status per NSLDS didn?t match the College?s records. - The program begin date for one student per the Program Enrollment Detail in NSLDS didn?t match the College?s records. - Six student's Enrollment Effective Date per NSLDS did not match the College's records. Cause: Systems were not in place to be able to ensure all required enrollment reporting details were timely and accurately reported. Effect: The College is not in compliance with the Department of Education (ED) regulations relating to the reporting of student enrollment data to NSLDS. Repeat Finding: Yes. Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's records. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: June 01, 2021 - May 31, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data including campus level and program level detail to NSLDS through an enrollment roster file. The school is required to report changes in the student's enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or within the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: Information being sent to NSLDS is not accurate. Questioned costs: None known. Context: During our testing of 22 students, CLA noted the following: - Four students? enrollment status per NSLDS didn?t match the College?s records. - The program begin date for one student per the Program Enrollment Detail in NSLDS didn?t match the College?s records. - Six student's Enrollment Effective Date per NSLDS did not match the College's records. Cause: Systems were not in place to be able to ensure all required enrollment reporting details were timely and accurately reported. Effect: The College is not in compliance with the Department of Education (ED) regulations relating to the reporting of student enrollment data to NSLDS. Repeat Finding: Yes. Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's records. Views of responsible officials: There is no disagreement with the audit finding.