FAC Explorer

Audit 50778

FY End
2022-06-30
Total Expended
$11.98M
Findings
2
Programs
15
Organization: Barton County Community College (KS)
Year: 2022 Accepted: 2023-01-04
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44645 2022-001 Significant Deficiency - L
621087 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $3.58M - 0
84.268 Federal Direct Student Loans $3.03M - 0
84.425 Education Stabilization Fund $1.19M Yes 0
84.042 Trio_student Support Services $358,984 Yes 0
84.066 Trio_educational Opportunity Centers $326,226 Yes 0
84.047 Trio_upward Bound $305,909 Yes 0
93.575 Child Care and Development Block Grant $174,000 - 0
84.002 Adult Education - Basic Grants to States $138,680 - 0
84.048 Career and Technical Education -- Basic Grants to States $125,848 - 0
84.007 Federal Supplemental Educational Opportunity Grants $76,170 - 0
94.002 Retired and Senior Volunteer Program $58,725 - 0
84.033 Federal Work-Study Program $35,658 - 0
47.076 Education and Human Resources $21,409 - 0
10.559 Summer Food Service Program for Children $5,438 - 0
10.558 Child and Adult Care Food Program $1,410 - 0

Contacts

Name Title Type
MEBMCTQL2CS3 Mark Dean Auditee
6207922701 Danielle Hollingshead Auditor
No contacts on file

Notes to SEFA

Title: Federal Loan Programs Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Barton County Community College and is presented on the accrual basis of accounting; therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Federal Direct Student Loans is a program where a student or students parent applies for a federal loan. When the loan is approved, the money is transferred to a bank account in Barton County Community Colleges name, but the loan funds are designated for the individual student. Total new loans made to eligible students and/or students parents pursuant to this program totaled $3,034,810 for the year ended June 30, 2022.

Finding Details

Finding 2022-001
Federal Program TRIO Cluster Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that required reporting data is accurately submitted to the Department of Education. Condition During testing, we identified errors in certain data elements reported during the year for TRIO participants. Of the 350 attributes tested, 17 were incorrectly reported. Context Attributes with errors discovered include date of first project service, data relating to secondary school status, eligibility basis, and date of last project service. None of these items resulted in an ineligible individual participating in the program; only the reporting data submitted to the Department of Education was inaccurate. Cause The program acceptance date was incorrectly being entered for the date of first project service attribute reported for one of the TRIO programs. In addition, there were several other attributes that were entered incorrectly, either as a result of human error, or because activity took place after the participant?s date of last project service was entered. Effect Several reporting attributes had inaccurate data reported for some of the participants. No material impacts on the financial statements or on the program are anticipated. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Views of responsible officials See Corrective Action Plan.
Finding 2022-001
Federal Program TRIO Cluster Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that required reporting data is accurately submitted to the Department of Education. Condition During testing, we identified errors in certain data elements reported during the year for TRIO participants. Of the 350 attributes tested, 17 were incorrectly reported. Context Attributes with errors discovered include date of first project service, data relating to secondary school status, eligibility basis, and date of last project service. None of these items resulted in an ineligible individual participating in the program; only the reporting data submitted to the Department of Education was inaccurate. Cause The program acceptance date was incorrectly being entered for the date of first project service attribute reported for one of the TRIO programs. In addition, there were several other attributes that were entered incorrectly, either as a result of human error, or because activity took place after the participant?s date of last project service was entered. Effect Several reporting attributes had inaccurate data reported for some of the participants. No material impacts on the financial statements or on the program are anticipated. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Views of responsible officials See Corrective Action Plan.