2022-002 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR Section 690.83(b)(2), 34 CFR 682.610, and 34 CFR 685.309 states that institutions are responsible for the timely and accurate review, updates, and verification of student enrollment statuses, program information, and effective dates. Condition: During our testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment information submitted to the central processor did not agree with the College?s enrollment records. Cause: The College?s existing control procedures for reporting the information to the central processor was not sufficiently designed to detect inaccurate information submitted to the central processor. Effect: The College reported incorrect information to the central processor. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 1,502 students that had student status changes during the year. Repeat Finding from Prior Year: Yes. See finding 2021-004 in prior year. Recommendation: Management should review the current control process over enrollment reporting to ensure that accurate information is submitted to the central processor. Views of Responsible Officials: Management agrees with the finding.
2022-003 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance Criteria: There should be a process in place to have an independent review of all Title IV calculations to ensure there are no errors in the calculation. Condition: There was no independent review over the return of Title IV calculations. Cause: Due to the changeover in software in the current year, the College did not have an internal control process in place to provide for an independent review over the return of Title IV calculations. Effect: Return of Title IV calculations may contain errors that are not corrected due to no independent review over the calculations. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 392 students that return of Title IV calculations performed during the year. Repeat Finding from Prior Year: Yes. See finding 2021-003 in prior year. Recommendation: Management should ensure that there is an independent review process in place over return of Title IV calculations. Views of Responsible Officials: Management agrees with the finding.
2022-002 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR Section 690.83(b)(2), 34 CFR 682.610, and 34 CFR 685.309 states that institutions are responsible for the timely and accurate review, updates, and verification of student enrollment statuses, program information, and effective dates. Condition: During our testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment information submitted to the central processor did not agree with the College?s enrollment records. Cause: The College?s existing control procedures for reporting the information to the central processor was not sufficiently designed to detect inaccurate information submitted to the central processor. Effect: The College reported incorrect information to the central processor. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 1,502 students that had student status changes during the year. Repeat Finding from Prior Year: Yes. See finding 2021-004 in prior year. Recommendation: Management should review the current control process over enrollment reporting to ensure that accurate information is submitted to the central processor. Views of Responsible Officials: Management agrees with the finding.
2022-003 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance Criteria: There should be a process in place to have an independent review of all Title IV calculations to ensure there are no errors in the calculation. Condition: There was no independent review over the return of Title IV calculations. Cause: Due to the changeover in software in the current year, the College did not have an internal control process in place to provide for an independent review over the return of Title IV calculations. Effect: Return of Title IV calculations may contain errors that are not corrected due to no independent review over the calculations. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 392 students that return of Title IV calculations performed during the year. Repeat Finding from Prior Year: Yes. See finding 2021-003 in prior year. Recommendation: Management should ensure that there is an independent review process in place over return of Title IV calculations. Views of Responsible Officials: Management agrees with the finding.
2022-002 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR Section 690.83(b)(2), 34 CFR 682.610, and 34 CFR 685.309 states that institutions are responsible for the timely and accurate review, updates, and verification of student enrollment statuses, program information, and effective dates. Condition: During our testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment information submitted to the central processor did not agree with the College?s enrollment records. Cause: The College?s existing control procedures for reporting the information to the central processor was not sufficiently designed to detect inaccurate information submitted to the central processor. Effect: The College reported incorrect information to the central processor. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 1,502 students that had student status changes during the year. Repeat Finding from Prior Year: Yes. See finding 2021-004 in prior year. Recommendation: Management should review the current control process over enrollment reporting to ensure that accurate information is submitted to the central processor. Views of Responsible Officials: Management agrees with the finding.
2022-003 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance Criteria: There should be a process in place to have an independent review of all Title IV calculations to ensure there are no errors in the calculation. Condition: There was no independent review over the return of Title IV calculations. Cause: Due to the changeover in software in the current year, the College did not have an internal control process in place to provide for an independent review over the return of Title IV calculations. Effect: Return of Title IV calculations may contain errors that are not corrected due to no independent review over the calculations. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 392 students that return of Title IV calculations performed during the year. Repeat Finding from Prior Year: Yes. See finding 2021-003 in prior year. Recommendation: Management should ensure that there is an independent review process in place over return of Title IV calculations. Views of Responsible Officials: Management agrees with the finding.
2022-002 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR Section 690.83(b)(2), 34 CFR 682.610, and 34 CFR 685.309 states that institutions are responsible for the timely and accurate review, updates, and verification of student enrollment statuses, program information, and effective dates. Condition: During our testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment information submitted to the central processor did not agree with the College?s enrollment records. Cause: The College?s existing control procedures for reporting the information to the central processor was not sufficiently designed to detect inaccurate information submitted to the central processor. Effect: The College reported incorrect information to the central processor. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 1,502 students that had student status changes during the year. Repeat Finding from Prior Year: Yes. See finding 2021-004 in prior year. Recommendation: Management should review the current control process over enrollment reporting to ensure that accurate information is submitted to the central processor. Views of Responsible Officials: Management agrees with the finding.
2022-003 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance Criteria: There should be a process in place to have an independent review of all Title IV calculations to ensure there are no errors in the calculation. Condition: There was no independent review over the return of Title IV calculations. Cause: Due to the changeover in software in the current year, the College did not have an internal control process in place to provide for an independent review over the return of Title IV calculations. Effect: Return of Title IV calculations may contain errors that are not corrected due to no independent review over the calculations. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 392 students that return of Title IV calculations performed during the year. Repeat Finding from Prior Year: Yes. See finding 2021-003 in prior year. Recommendation: Management should ensure that there is an independent review process in place over return of Title IV calculations. Views of Responsible Officials: Management agrees with the finding.
2022-001 Direct Program ? U.S. Department of Health and Human Services Federal Financial Assistance Listing # 93.093 Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) Allowable Costs Significant Deficiency in Internal Control over Compliance Criteria: The College is required to have a process in place to ensure that all expenditures are reviewed for allowability. Condition: During our testing over the allowable costs under the grant, we noted 5 instances out of 60, in which there was no review over the SOHOPE Director?s timecard. Cause: Due to turnover at the Dean level during the previous program year and transition to new Dean in the current program year, there was no review of the SOHOPE Program Director?s timecard. Effect: There were 5 instances in which the Director over SOHOPE?s timecard was not reviewed. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 expenditures were tested out of a total of 364 total expenditures, which accounted for $35,597 of $316,351 of federal program expenditures. Repeat Finding from Prior Year: Yes. See Finding 2021-008 in prior year. Recommendation: Management should have a process in place to ensure that all expenditures are reviewed under the grant. Views of Responsible Officials: Management agrees with the finding.
2022-002 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR Section 690.83(b)(2), 34 CFR 682.610, and 34 CFR 685.309 states that institutions are responsible for the timely and accurate review, updates, and verification of student enrollment statuses, program information, and effective dates. Condition: During our testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment information submitted to the central processor did not agree with the College?s enrollment records. Cause: The College?s existing control procedures for reporting the information to the central processor was not sufficiently designed to detect inaccurate information submitted to the central processor. Effect: The College reported incorrect information to the central processor. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 1,502 students that had student status changes during the year. Repeat Finding from Prior Year: Yes. See finding 2021-004 in prior year. Recommendation: Management should review the current control process over enrollment reporting to ensure that accurate information is submitted to the central processor. Views of Responsible Officials: Management agrees with the finding.
2022-003 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance Criteria: There should be a process in place to have an independent review of all Title IV calculations to ensure there are no errors in the calculation. Condition: There was no independent review over the return of Title IV calculations. Cause: Due to the changeover in software in the current year, the College did not have an internal control process in place to provide for an independent review over the return of Title IV calculations. Effect: Return of Title IV calculations may contain errors that are not corrected due to no independent review over the calculations. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 392 students that return of Title IV calculations performed during the year. Repeat Finding from Prior Year: Yes. See finding 2021-003 in prior year. Recommendation: Management should ensure that there is an independent review process in place over return of Title IV calculations. Views of Responsible Officials: Management agrees with the finding.
2022-002 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR Section 690.83(b)(2), 34 CFR 682.610, and 34 CFR 685.309 states that institutions are responsible for the timely and accurate review, updates, and verification of student enrollment statuses, program information, and effective dates. Condition: During our testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment information submitted to the central processor did not agree with the College?s enrollment records. Cause: The College?s existing control procedures for reporting the information to the central processor was not sufficiently designed to detect inaccurate information submitted to the central processor. Effect: The College reported incorrect information to the central processor. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 1,502 students that had student status changes during the year. Repeat Finding from Prior Year: Yes. See finding 2021-004 in prior year. Recommendation: Management should review the current control process over enrollment reporting to ensure that accurate information is submitted to the central processor. Views of Responsible Officials: Management agrees with the finding.
2022-003 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance Criteria: There should be a process in place to have an independent review of all Title IV calculations to ensure there are no errors in the calculation. Condition: There was no independent review over the return of Title IV calculations. Cause: Due to the changeover in software in the current year, the College did not have an internal control process in place to provide for an independent review over the return of Title IV calculations. Effect: Return of Title IV calculations may contain errors that are not corrected due to no independent review over the calculations. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 392 students that return of Title IV calculations performed during the year. Repeat Finding from Prior Year: Yes. See finding 2021-003 in prior year. Recommendation: Management should ensure that there is an independent review process in place over return of Title IV calculations. Views of Responsible Officials: Management agrees with the finding.
2022-002 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR Section 690.83(b)(2), 34 CFR 682.610, and 34 CFR 685.309 states that institutions are responsible for the timely and accurate review, updates, and verification of student enrollment statuses, program information, and effective dates. Condition: During our testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment information submitted to the central processor did not agree with the College?s enrollment records. Cause: The College?s existing control procedures for reporting the information to the central processor was not sufficiently designed to detect inaccurate information submitted to the central processor. Effect: The College reported incorrect information to the central processor. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 1,502 students that had student status changes during the year. Repeat Finding from Prior Year: Yes. See finding 2021-004 in prior year. Recommendation: Management should review the current control process over enrollment reporting to ensure that accurate information is submitted to the central processor. Views of Responsible Officials: Management agrees with the finding.
2022-003 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance Criteria: There should be a process in place to have an independent review of all Title IV calculations to ensure there are no errors in the calculation. Condition: There was no independent review over the return of Title IV calculations. Cause: Due to the changeover in software in the current year, the College did not have an internal control process in place to provide for an independent review over the return of Title IV calculations. Effect: Return of Title IV calculations may contain errors that are not corrected due to no independent review over the calculations. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 392 students that return of Title IV calculations performed during the year. Repeat Finding from Prior Year: Yes. See finding 2021-003 in prior year. Recommendation: Management should ensure that there is an independent review process in place over return of Title IV calculations. Views of Responsible Officials: Management agrees with the finding.
2022-002 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR Section 690.83(b)(2), 34 CFR 682.610, and 34 CFR 685.309 states that institutions are responsible for the timely and accurate review, updates, and verification of student enrollment statuses, program information, and effective dates. Condition: During our testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment information submitted to the central processor did not agree with the College?s enrollment records. Cause: The College?s existing control procedures for reporting the information to the central processor was not sufficiently designed to detect inaccurate information submitted to the central processor. Effect: The College reported incorrect information to the central processor. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 1,502 students that had student status changes during the year. Repeat Finding from Prior Year: Yes. See finding 2021-004 in prior year. Recommendation: Management should review the current control process over enrollment reporting to ensure that accurate information is submitted to the central processor. Views of Responsible Officials: Management agrees with the finding.
2022-003 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance Criteria: There should be a process in place to have an independent review of all Title IV calculations to ensure there are no errors in the calculation. Condition: There was no independent review over the return of Title IV calculations. Cause: Due to the changeover in software in the current year, the College did not have an internal control process in place to provide for an independent review over the return of Title IV calculations. Effect: Return of Title IV calculations may contain errors that are not corrected due to no independent review over the calculations. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 392 students that return of Title IV calculations performed during the year. Repeat Finding from Prior Year: Yes. See finding 2021-003 in prior year. Recommendation: Management should ensure that there is an independent review process in place over return of Title IV calculations. Views of Responsible Officials: Management agrees with the finding.
2022-001 Direct Program ? U.S. Department of Health and Human Services Federal Financial Assistance Listing # 93.093 Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) Allowable Costs Significant Deficiency in Internal Control over Compliance Criteria: The College is required to have a process in place to ensure that all expenditures are reviewed for allowability. Condition: During our testing over the allowable costs under the grant, we noted 5 instances out of 60, in which there was no review over the SOHOPE Director?s timecard. Cause: Due to turnover at the Dean level during the previous program year and transition to new Dean in the current program year, there was no review of the SOHOPE Program Director?s timecard. Effect: There were 5 instances in which the Director over SOHOPE?s timecard was not reviewed. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 expenditures were tested out of a total of 364 total expenditures, which accounted for $35,597 of $316,351 of federal program expenditures. Repeat Finding from Prior Year: Yes. See Finding 2021-008 in prior year. Recommendation: Management should have a process in place to ensure that all expenditures are reviewed under the grant. Views of Responsible Officials: Management agrees with the finding.