Audit 51968

FY End
2022-06-30
Total Expended
$94.84M
Findings
16
Programs
12
Year: 2022 Accepted: 2023-03-01

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
52054 2022-004 Significant Deficiency - L
52055 2022-003 Significant Deficiency Yes AE
52056 2022-004 Significant Deficiency - L
52057 2022-003 Significant Deficiency Yes AE
52058 2022-003 Significant Deficiency Yes AE
52059 2022-004 Significant Deficiency - L
52060 2022-004 Significant Deficiency - L
52061 2022-003 Significant Deficiency Yes AE
628496 2022-004 Significant Deficiency - L
628497 2022-003 Significant Deficiency Yes AE
628498 2022-004 Significant Deficiency - L
628499 2022-003 Significant Deficiency Yes AE
628500 2022-003 Significant Deficiency Yes AE
628501 2022-004 Significant Deficiency - L
628502 2022-004 Significant Deficiency - L
628503 2022-003 Significant Deficiency Yes AE

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $32.82M Yes 2
84.063 Federal Pell Grant Program $19.80M Yes 2
84.048 Career and Technical Education -- Basic Grants to States $1.14M - 0
84.007 Federal Supplemental Educational Opportunity Grants $774,268 Yes 2
97.025 National Urban Search and Rescue (us&r) Response System $439,003 - 0
93.558 Temporary Assistance for Needy Families $420,015 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $301,494 - 0
84.033 Federal Work-Study Program $124,516 Yes 2
84.425 Education Stabilization Fund $57,905 Yes 0
47.076 Education and Human Resources $32,644 - 0
17.245 Trade Adjustment Assistance $31,220 - 0
94.006 Americorps $26,006 - 0

Contacts

Name Title Type
K9DJMEJ9B2A7 Dawn K. Mull Auditee
7177364164 Craig E. Witmer, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activities of the federal financial assistance programs of the Harrisburg Area Community College (the College). Financial awards received directly from federal agencies, as well as financial assistance passed through other governmental agencies or nonprofit organizations, are included in the schedule. The accompanying Schedule of Expenditures of Federal Awards includes the federal awards activity of the College and the expenditures recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Schedule of Expenditures of Federal Awards presents only a selected portion of the activities of the College. It is not intended to, and does not, present either the financial position, changes in net position, or cash flows of the College. The financial activity for the aforementioned awards is reported in the Colleges statement of revenues, expenses, and changes in net position. In certain programs, the expenditures reported in the financial statements may differ from the expenditures reported in the Schedule of Expenditures of Federal Awards, due to grant or contract budget limitations.
Title: FEDERAL DIRECT STUDENT LOANS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activities of the federal financial assistance programs of the Harrisburg Area Community College (the College). Financial awards received directly from federal agencies, as well as financial assistance passed through other governmental agencies or nonprofit organizations, are included in the schedule. The accompanying Schedule of Expenditures of Federal Awards includes the federal awards activity of the College and the expenditures recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The College is only responsible for the performance of certain administrative duties and is not considered the lender with respect to the student loan programs, and accordingly, these loans are not included in its financial statements and it is not practical to determine the balance of loans outstanding to students and former students of the College under these programs. The amount reported on the Schedule of Expenditures of Federal Awards represents new loan advances during the year.

Finding Details

Finding Reference: 2022-004 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: One student?s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Statement of Cause: The students name and social security number as submitted by the institution do not agree to the information that in NSLDS and thus the submission was rejected. Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 1 student was identified with reporting errors. NSLDS is utilized by all Institutions. The student?s information as reported in the College?s system was submitted. However, there were errors in the submission because of a conflict in name due to an incorrect social security number. Since all Institutions utilize NSLDS at some point a school (perhaps not the College) submitted the social security number provided by this student with a different name. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the College contact the student to obtain a copy of their social security card to confirm the name and number to correct this situation. The College should also review its internal procedures to ensure controls are in place to timely identify reporting discrepancies and make corrections as necessary. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. The College has developed a process to identify and correct discrepancies.
Finding Reference: 2022-003 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Activities Allowed or Unallowed and Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 34 CFR 668.32 ? a student is eligible to receive Title IV, HEA (Higher Education Act) program assistance if the student is a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Statement of Condition: Potential noncompliance was identified by the College. It is possible there were students enrolled in ineligible programs during the 2021/2022 fiscal year. Statement of Cause: No cause could be determined. Possible Asserted Effect: The institution may have improperly awarded Title IV funds to students who have not been accepted into an eligible program of study leading to a degree or certificate. The College has reported that the Federal Department of Education initiated a program review during 2022 and the College informed the Department of the potential noncompliance. The College is currently awaiting the final results of that review. Questioned Costs: $ 9,065 Context: During the performance of the prior year audit, the College reported possible noncompliance to the auditors and noted they were working with consultants to review the situation and make programmatic adjustments as necessary. The College has noted these programmatic adjustments were made during the 2021/2022 fiscal year and took effect in January 2022. The College offers a number of health career programs in which prior to programmatic changes that occurred during 2021/2022, a student was initially enrolled and began the program by taking general education courses and in some cases certain major courses as well. Once these courses were completed the student was able to apply to continue in the program through a selective admissions process to transition to the clinical portion of the program which culminated in the student receiving a certificate or degree. The selective admissions process differed from program to program but was generally based on a published criteria which centers around a ranking based on the completion and final grade for certain initial courses, certain test scores and selection of campus location. The possible noncompliance centers on whether the College?s selective admission process to transition to the clinical portion of the programs, in turn, makes the initial portion of these programs ineligible. In that situation, students enrolled in the initial portion of the program may not be considered regular students enrolled or accepted for enrollment for the purpose of obtaining a degree or certificate offered by the College and would not be eligible for Title IV financial aid. The auditor selected a sample of 60 students to review program eligibility. This sample include 25 students from the fall semester, 25 students from the spring semester and, 10 students from the summer semester. The sample included six (6) students enrolled in the health career programs noted above. Of these six (6) students, four (4) students did not advance to the clinical portion of the program or transfer to a program receiving credit for their initial courses. The six (6) students enrolled in the heath career programs were all from the fall semester prior to the changes made in January 2022. The auditor was unable to determine if the College?s selective admission process related to these health career programs is in compliance with federal regulations. As a result, questioned costs which encompass the financial aid received during 2021/2022 are included above for the possible violation related to the four (4) students noted. Based on the fact the auditor is unable to determine the eligibility status of students enrolled in these programs or the overall program eligibility for the initial portion of these programs, the Independent Auditor?s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance includes a qualified opinion for the Student Financial Aid Cluster. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College work with the U.S. Department of Education to review the programs in question and determine what additional programmatic changes may be necessary, if any, to ensure the student financial aid program is in compliance with federal regulations. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings.
Finding Reference: 2022-004 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: One student?s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Statement of Cause: The students name and social security number as submitted by the institution do not agree to the information that in NSLDS and thus the submission was rejected. Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 1 student was identified with reporting errors. NSLDS is utilized by all Institutions. The student?s information as reported in the College?s system was submitted. However, there were errors in the submission because of a conflict in name due to an incorrect social security number. Since all Institutions utilize NSLDS at some point a school (perhaps not the College) submitted the social security number provided by this student with a different name. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the College contact the student to obtain a copy of their social security card to confirm the name and number to correct this situation. The College should also review its internal procedures to ensure controls are in place to timely identify reporting discrepancies and make corrections as necessary. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. The College has developed a process to identify and correct discrepancies.
Finding Reference: 2022-003 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Activities Allowed or Unallowed and Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 34 CFR 668.32 ? a student is eligible to receive Title IV, HEA (Higher Education Act) program assistance if the student is a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Statement of Condition: Potential noncompliance was identified by the College. It is possible there were students enrolled in ineligible programs during the 2021/2022 fiscal year. Statement of Cause: No cause could be determined. Possible Asserted Effect: The institution may have improperly awarded Title IV funds to students who have not been accepted into an eligible program of study leading to a degree or certificate. The College has reported that the Federal Department of Education initiated a program review during 2022 and the College informed the Department of the potential noncompliance. The College is currently awaiting the final results of that review. Questioned Costs: $ 9,065 Context: During the performance of the prior year audit, the College reported possible noncompliance to the auditors and noted they were working with consultants to review the situation and make programmatic adjustments as necessary. The College has noted these programmatic adjustments were made during the 2021/2022 fiscal year and took effect in January 2022. The College offers a number of health career programs in which prior to programmatic changes that occurred during 2021/2022, a student was initially enrolled and began the program by taking general education courses and in some cases certain major courses as well. Once these courses were completed the student was able to apply to continue in the program through a selective admissions process to transition to the clinical portion of the program which culminated in the student receiving a certificate or degree. The selective admissions process differed from program to program but was generally based on a published criteria which centers around a ranking based on the completion and final grade for certain initial courses, certain test scores and selection of campus location. The possible noncompliance centers on whether the College?s selective admission process to transition to the clinical portion of the programs, in turn, makes the initial portion of these programs ineligible. In that situation, students enrolled in the initial portion of the program may not be considered regular students enrolled or accepted for enrollment for the purpose of obtaining a degree or certificate offered by the College and would not be eligible for Title IV financial aid. The auditor selected a sample of 60 students to review program eligibility. This sample include 25 students from the fall semester, 25 students from the spring semester and, 10 students from the summer semester. The sample included six (6) students enrolled in the health career programs noted above. Of these six (6) students, four (4) students did not advance to the clinical portion of the program or transfer to a program receiving credit for their initial courses. The six (6) students enrolled in the heath career programs were all from the fall semester prior to the changes made in January 2022. The auditor was unable to determine if the College?s selective admission process related to these health career programs is in compliance with federal regulations. As a result, questioned costs which encompass the financial aid received during 2021/2022 are included above for the possible violation related to the four (4) students noted. Based on the fact the auditor is unable to determine the eligibility status of students enrolled in these programs or the overall program eligibility for the initial portion of these programs, the Independent Auditor?s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance includes a qualified opinion for the Student Financial Aid Cluster. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College work with the U.S. Department of Education to review the programs in question and determine what additional programmatic changes may be necessary, if any, to ensure the student financial aid program is in compliance with federal regulations. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings.
Finding Reference: 2022-003 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Activities Allowed or Unallowed and Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 34 CFR 668.32 ? a student is eligible to receive Title IV, HEA (Higher Education Act) program assistance if the student is a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Statement of Condition: Potential noncompliance was identified by the College. It is possible there were students enrolled in ineligible programs during the 2021/2022 fiscal year. Statement of Cause: No cause could be determined. Possible Asserted Effect: The institution may have improperly awarded Title IV funds to students who have not been accepted into an eligible program of study leading to a degree or certificate. The College has reported that the Federal Department of Education initiated a program review during 2022 and the College informed the Department of the potential noncompliance. The College is currently awaiting the final results of that review. Questioned Costs: $ 9,065 Context: During the performance of the prior year audit, the College reported possible noncompliance to the auditors and noted they were working with consultants to review the situation and make programmatic adjustments as necessary. The College has noted these programmatic adjustments were made during the 2021/2022 fiscal year and took effect in January 2022. The College offers a number of health career programs in which prior to programmatic changes that occurred during 2021/2022, a student was initially enrolled and began the program by taking general education courses and in some cases certain major courses as well. Once these courses were completed the student was able to apply to continue in the program through a selective admissions process to transition to the clinical portion of the program which culminated in the student receiving a certificate or degree. The selective admissions process differed from program to program but was generally based on a published criteria which centers around a ranking based on the completion and final grade for certain initial courses, certain test scores and selection of campus location. The possible noncompliance centers on whether the College?s selective admission process to transition to the clinical portion of the programs, in turn, makes the initial portion of these programs ineligible. In that situation, students enrolled in the initial portion of the program may not be considered regular students enrolled or accepted for enrollment for the purpose of obtaining a degree or certificate offered by the College and would not be eligible for Title IV financial aid. The auditor selected a sample of 60 students to review program eligibility. This sample include 25 students from the fall semester, 25 students from the spring semester and, 10 students from the summer semester. The sample included six (6) students enrolled in the health career programs noted above. Of these six (6) students, four (4) students did not advance to the clinical portion of the program or transfer to a program receiving credit for their initial courses. The six (6) students enrolled in the heath career programs were all from the fall semester prior to the changes made in January 2022. The auditor was unable to determine if the College?s selective admission process related to these health career programs is in compliance with federal regulations. As a result, questioned costs which encompass the financial aid received during 2021/2022 are included above for the possible violation related to the four (4) students noted. Based on the fact the auditor is unable to determine the eligibility status of students enrolled in these programs or the overall program eligibility for the initial portion of these programs, the Independent Auditor?s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance includes a qualified opinion for the Student Financial Aid Cluster. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College work with the U.S. Department of Education to review the programs in question and determine what additional programmatic changes may be necessary, if any, to ensure the student financial aid program is in compliance with federal regulations. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings.
Finding Reference: 2022-004 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: One student?s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Statement of Cause: The students name and social security number as submitted by the institution do not agree to the information that in NSLDS and thus the submission was rejected. Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 1 student was identified with reporting errors. NSLDS is utilized by all Institutions. The student?s information as reported in the College?s system was submitted. However, there were errors in the submission because of a conflict in name due to an incorrect social security number. Since all Institutions utilize NSLDS at some point a school (perhaps not the College) submitted the social security number provided by this student with a different name. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the College contact the student to obtain a copy of their social security card to confirm the name and number to correct this situation. The College should also review its internal procedures to ensure controls are in place to timely identify reporting discrepancies and make corrections as necessary. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. The College has developed a process to identify and correct discrepancies.
Finding Reference: 2022-004 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: One student?s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Statement of Cause: The students name and social security number as submitted by the institution do not agree to the information that in NSLDS and thus the submission was rejected. Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 1 student was identified with reporting errors. NSLDS is utilized by all Institutions. The student?s information as reported in the College?s system was submitted. However, there were errors in the submission because of a conflict in name due to an incorrect social security number. Since all Institutions utilize NSLDS at some point a school (perhaps not the College) submitted the social security number provided by this student with a different name. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the College contact the student to obtain a copy of their social security card to confirm the name and number to correct this situation. The College should also review its internal procedures to ensure controls are in place to timely identify reporting discrepancies and make corrections as necessary. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. The College has developed a process to identify and correct discrepancies.
Finding Reference: 2022-003 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Activities Allowed or Unallowed and Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 34 CFR 668.32 ? a student is eligible to receive Title IV, HEA (Higher Education Act) program assistance if the student is a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Statement of Condition: Potential noncompliance was identified by the College. It is possible there were students enrolled in ineligible programs during the 2021/2022 fiscal year. Statement of Cause: No cause could be determined. Possible Asserted Effect: The institution may have improperly awarded Title IV funds to students who have not been accepted into an eligible program of study leading to a degree or certificate. The College has reported that the Federal Department of Education initiated a program review during 2022 and the College informed the Department of the potential noncompliance. The College is currently awaiting the final results of that review. Questioned Costs: $ 9,065 Context: During the performance of the prior year audit, the College reported possible noncompliance to the auditors and noted they were working with consultants to review the situation and make programmatic adjustments as necessary. The College has noted these programmatic adjustments were made during the 2021/2022 fiscal year and took effect in January 2022. The College offers a number of health career programs in which prior to programmatic changes that occurred during 2021/2022, a student was initially enrolled and began the program by taking general education courses and in some cases certain major courses as well. Once these courses were completed the student was able to apply to continue in the program through a selective admissions process to transition to the clinical portion of the program which culminated in the student receiving a certificate or degree. The selective admissions process differed from program to program but was generally based on a published criteria which centers around a ranking based on the completion and final grade for certain initial courses, certain test scores and selection of campus location. The possible noncompliance centers on whether the College?s selective admission process to transition to the clinical portion of the programs, in turn, makes the initial portion of these programs ineligible. In that situation, students enrolled in the initial portion of the program may not be considered regular students enrolled or accepted for enrollment for the purpose of obtaining a degree or certificate offered by the College and would not be eligible for Title IV financial aid. The auditor selected a sample of 60 students to review program eligibility. This sample include 25 students from the fall semester, 25 students from the spring semester and, 10 students from the summer semester. The sample included six (6) students enrolled in the health career programs noted above. Of these six (6) students, four (4) students did not advance to the clinical portion of the program or transfer to a program receiving credit for their initial courses. The six (6) students enrolled in the heath career programs were all from the fall semester prior to the changes made in January 2022. The auditor was unable to determine if the College?s selective admission process related to these health career programs is in compliance with federal regulations. As a result, questioned costs which encompass the financial aid received during 2021/2022 are included above for the possible violation related to the four (4) students noted. Based on the fact the auditor is unable to determine the eligibility status of students enrolled in these programs or the overall program eligibility for the initial portion of these programs, the Independent Auditor?s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance includes a qualified opinion for the Student Financial Aid Cluster. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College work with the U.S. Department of Education to review the programs in question and determine what additional programmatic changes may be necessary, if any, to ensure the student financial aid program is in compliance with federal regulations. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings.
Finding Reference: 2022-004 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: One student?s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Statement of Cause: The students name and social security number as submitted by the institution do not agree to the information that in NSLDS and thus the submission was rejected. Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 1 student was identified with reporting errors. NSLDS is utilized by all Institutions. The student?s information as reported in the College?s system was submitted. However, there were errors in the submission because of a conflict in name due to an incorrect social security number. Since all Institutions utilize NSLDS at some point a school (perhaps not the College) submitted the social security number provided by this student with a different name. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the College contact the student to obtain a copy of their social security card to confirm the name and number to correct this situation. The College should also review its internal procedures to ensure controls are in place to timely identify reporting discrepancies and make corrections as necessary. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. The College has developed a process to identify and correct discrepancies.
Finding Reference: 2022-003 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Activities Allowed or Unallowed and Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 34 CFR 668.32 ? a student is eligible to receive Title IV, HEA (Higher Education Act) program assistance if the student is a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Statement of Condition: Potential noncompliance was identified by the College. It is possible there were students enrolled in ineligible programs during the 2021/2022 fiscal year. Statement of Cause: No cause could be determined. Possible Asserted Effect: The institution may have improperly awarded Title IV funds to students who have not been accepted into an eligible program of study leading to a degree or certificate. The College has reported that the Federal Department of Education initiated a program review during 2022 and the College informed the Department of the potential noncompliance. The College is currently awaiting the final results of that review. Questioned Costs: $ 9,065 Context: During the performance of the prior year audit, the College reported possible noncompliance to the auditors and noted they were working with consultants to review the situation and make programmatic adjustments as necessary. The College has noted these programmatic adjustments were made during the 2021/2022 fiscal year and took effect in January 2022. The College offers a number of health career programs in which prior to programmatic changes that occurred during 2021/2022, a student was initially enrolled and began the program by taking general education courses and in some cases certain major courses as well. Once these courses were completed the student was able to apply to continue in the program through a selective admissions process to transition to the clinical portion of the program which culminated in the student receiving a certificate or degree. The selective admissions process differed from program to program but was generally based on a published criteria which centers around a ranking based on the completion and final grade for certain initial courses, certain test scores and selection of campus location. The possible noncompliance centers on whether the College?s selective admission process to transition to the clinical portion of the programs, in turn, makes the initial portion of these programs ineligible. In that situation, students enrolled in the initial portion of the program may not be considered regular students enrolled or accepted for enrollment for the purpose of obtaining a degree or certificate offered by the College and would not be eligible for Title IV financial aid. The auditor selected a sample of 60 students to review program eligibility. This sample include 25 students from the fall semester, 25 students from the spring semester and, 10 students from the summer semester. The sample included six (6) students enrolled in the health career programs noted above. Of these six (6) students, four (4) students did not advance to the clinical portion of the program or transfer to a program receiving credit for their initial courses. The six (6) students enrolled in the heath career programs were all from the fall semester prior to the changes made in January 2022. The auditor was unable to determine if the College?s selective admission process related to these health career programs is in compliance with federal regulations. As a result, questioned costs which encompass the financial aid received during 2021/2022 are included above for the possible violation related to the four (4) students noted. Based on the fact the auditor is unable to determine the eligibility status of students enrolled in these programs or the overall program eligibility for the initial portion of these programs, the Independent Auditor?s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance includes a qualified opinion for the Student Financial Aid Cluster. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College work with the U.S. Department of Education to review the programs in question and determine what additional programmatic changes may be necessary, if any, to ensure the student financial aid program is in compliance with federal regulations. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings.
Finding Reference: 2022-004 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: One student?s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Statement of Cause: The students name and social security number as submitted by the institution do not agree to the information that in NSLDS and thus the submission was rejected. Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 1 student was identified with reporting errors. NSLDS is utilized by all Institutions. The student?s information as reported in the College?s system was submitted. However, there were errors in the submission because of a conflict in name due to an incorrect social security number. Since all Institutions utilize NSLDS at some point a school (perhaps not the College) submitted the social security number provided by this student with a different name. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the College contact the student to obtain a copy of their social security card to confirm the name and number to correct this situation. The College should also review its internal procedures to ensure controls are in place to timely identify reporting discrepancies and make corrections as necessary. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. The College has developed a process to identify and correct discrepancies.
Finding Reference: 2022-003 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Activities Allowed or Unallowed and Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 34 CFR 668.32 ? a student is eligible to receive Title IV, HEA (Higher Education Act) program assistance if the student is a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Statement of Condition: Potential noncompliance was identified by the College. It is possible there were students enrolled in ineligible programs during the 2021/2022 fiscal year. Statement of Cause: No cause could be determined. Possible Asserted Effect: The institution may have improperly awarded Title IV funds to students who have not been accepted into an eligible program of study leading to a degree or certificate. The College has reported that the Federal Department of Education initiated a program review during 2022 and the College informed the Department of the potential noncompliance. The College is currently awaiting the final results of that review. Questioned Costs: $ 9,065 Context: During the performance of the prior year audit, the College reported possible noncompliance to the auditors and noted they were working with consultants to review the situation and make programmatic adjustments as necessary. The College has noted these programmatic adjustments were made during the 2021/2022 fiscal year and took effect in January 2022. The College offers a number of health career programs in which prior to programmatic changes that occurred during 2021/2022, a student was initially enrolled and began the program by taking general education courses and in some cases certain major courses as well. Once these courses were completed the student was able to apply to continue in the program through a selective admissions process to transition to the clinical portion of the program which culminated in the student receiving a certificate or degree. The selective admissions process differed from program to program but was generally based on a published criteria which centers around a ranking based on the completion and final grade for certain initial courses, certain test scores and selection of campus location. The possible noncompliance centers on whether the College?s selective admission process to transition to the clinical portion of the programs, in turn, makes the initial portion of these programs ineligible. In that situation, students enrolled in the initial portion of the program may not be considered regular students enrolled or accepted for enrollment for the purpose of obtaining a degree or certificate offered by the College and would not be eligible for Title IV financial aid. The auditor selected a sample of 60 students to review program eligibility. This sample include 25 students from the fall semester, 25 students from the spring semester and, 10 students from the summer semester. The sample included six (6) students enrolled in the health career programs noted above. Of these six (6) students, four (4) students did not advance to the clinical portion of the program or transfer to a program receiving credit for their initial courses. The six (6) students enrolled in the heath career programs were all from the fall semester prior to the changes made in January 2022. The auditor was unable to determine if the College?s selective admission process related to these health career programs is in compliance with federal regulations. As a result, questioned costs which encompass the financial aid received during 2021/2022 are included above for the possible violation related to the four (4) students noted. Based on the fact the auditor is unable to determine the eligibility status of students enrolled in these programs or the overall program eligibility for the initial portion of these programs, the Independent Auditor?s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance includes a qualified opinion for the Student Financial Aid Cluster. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College work with the U.S. Department of Education to review the programs in question and determine what additional programmatic changes may be necessary, if any, to ensure the student financial aid program is in compliance with federal regulations. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings.
Finding Reference: 2022-003 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Activities Allowed or Unallowed and Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 34 CFR 668.32 ? a student is eligible to receive Title IV, HEA (Higher Education Act) program assistance if the student is a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Statement of Condition: Potential noncompliance was identified by the College. It is possible there were students enrolled in ineligible programs during the 2021/2022 fiscal year. Statement of Cause: No cause could be determined. Possible Asserted Effect: The institution may have improperly awarded Title IV funds to students who have not been accepted into an eligible program of study leading to a degree or certificate. The College has reported that the Federal Department of Education initiated a program review during 2022 and the College informed the Department of the potential noncompliance. The College is currently awaiting the final results of that review. Questioned Costs: $ 9,065 Context: During the performance of the prior year audit, the College reported possible noncompliance to the auditors and noted they were working with consultants to review the situation and make programmatic adjustments as necessary. The College has noted these programmatic adjustments were made during the 2021/2022 fiscal year and took effect in January 2022. The College offers a number of health career programs in which prior to programmatic changes that occurred during 2021/2022, a student was initially enrolled and began the program by taking general education courses and in some cases certain major courses as well. Once these courses were completed the student was able to apply to continue in the program through a selective admissions process to transition to the clinical portion of the program which culminated in the student receiving a certificate or degree. The selective admissions process differed from program to program but was generally based on a published criteria which centers around a ranking based on the completion and final grade for certain initial courses, certain test scores and selection of campus location. The possible noncompliance centers on whether the College?s selective admission process to transition to the clinical portion of the programs, in turn, makes the initial portion of these programs ineligible. In that situation, students enrolled in the initial portion of the program may not be considered regular students enrolled or accepted for enrollment for the purpose of obtaining a degree or certificate offered by the College and would not be eligible for Title IV financial aid. The auditor selected a sample of 60 students to review program eligibility. This sample include 25 students from the fall semester, 25 students from the spring semester and, 10 students from the summer semester. The sample included six (6) students enrolled in the health career programs noted above. Of these six (6) students, four (4) students did not advance to the clinical portion of the program or transfer to a program receiving credit for their initial courses. The six (6) students enrolled in the heath career programs were all from the fall semester prior to the changes made in January 2022. The auditor was unable to determine if the College?s selective admission process related to these health career programs is in compliance with federal regulations. As a result, questioned costs which encompass the financial aid received during 2021/2022 are included above for the possible violation related to the four (4) students noted. Based on the fact the auditor is unable to determine the eligibility status of students enrolled in these programs or the overall program eligibility for the initial portion of these programs, the Independent Auditor?s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance includes a qualified opinion for the Student Financial Aid Cluster. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College work with the U.S. Department of Education to review the programs in question and determine what additional programmatic changes may be necessary, if any, to ensure the student financial aid program is in compliance with federal regulations. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings.
Finding Reference: 2022-004 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: One student?s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Statement of Cause: The students name and social security number as submitted by the institution do not agree to the information that in NSLDS and thus the submission was rejected. Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 1 student was identified with reporting errors. NSLDS is utilized by all Institutions. The student?s information as reported in the College?s system was submitted. However, there were errors in the submission because of a conflict in name due to an incorrect social security number. Since all Institutions utilize NSLDS at some point a school (perhaps not the College) submitted the social security number provided by this student with a different name. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the College contact the student to obtain a copy of their social security card to confirm the name and number to correct this situation. The College should also review its internal procedures to ensure controls are in place to timely identify reporting discrepancies and make corrections as necessary. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. The College has developed a process to identify and correct discrepancies.
Finding Reference: 2022-004 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Statement of Condition: One student?s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Statement of Cause: The students name and social security number as submitted by the institution do not agree to the information that in NSLDS and thus the submission was rejected. Possible Asserted Effect: The College may not in compliance with reporting required to NSLDS in all circumstances. Questioned Costs: None noted. Context: A sample of 25 students were selected for enrollment testing and 1 student was identified with reporting errors. NSLDS is utilized by all Institutions. The student?s information as reported in the College?s system was submitted. However, there were errors in the submission because of a conflict in name due to an incorrect social security number. Since all Institutions utilize NSLDS at some point a school (perhaps not the College) submitted the social security number provided by this student with a different name. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the College contact the student to obtain a copy of their social security card to confirm the name and number to correct this situation. The College should also review its internal procedures to ensure controls are in place to timely identify reporting discrepancies and make corrections as necessary. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings. The College has developed a process to identify and correct discrepancies.
Finding Reference: 2022-003 Federal Agency: U.S. Department of Education Federal Program: Student Financial Aid Cluster Compliance Requirement: Activities Allowed or Unallowed and Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: 34 CFR 668.32 ? a student is eligible to receive Title IV, HEA (Higher Education Act) program assistance if the student is a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Statement of Condition: Potential noncompliance was identified by the College. It is possible there were students enrolled in ineligible programs during the 2021/2022 fiscal year. Statement of Cause: No cause could be determined. Possible Asserted Effect: The institution may have improperly awarded Title IV funds to students who have not been accepted into an eligible program of study leading to a degree or certificate. The College has reported that the Federal Department of Education initiated a program review during 2022 and the College informed the Department of the potential noncompliance. The College is currently awaiting the final results of that review. Questioned Costs: $ 9,065 Context: During the performance of the prior year audit, the College reported possible noncompliance to the auditors and noted they were working with consultants to review the situation and make programmatic adjustments as necessary. The College has noted these programmatic adjustments were made during the 2021/2022 fiscal year and took effect in January 2022. The College offers a number of health career programs in which prior to programmatic changes that occurred during 2021/2022, a student was initially enrolled and began the program by taking general education courses and in some cases certain major courses as well. Once these courses were completed the student was able to apply to continue in the program through a selective admissions process to transition to the clinical portion of the program which culminated in the student receiving a certificate or degree. The selective admissions process differed from program to program but was generally based on a published criteria which centers around a ranking based on the completion and final grade for certain initial courses, certain test scores and selection of campus location. The possible noncompliance centers on whether the College?s selective admission process to transition to the clinical portion of the programs, in turn, makes the initial portion of these programs ineligible. In that situation, students enrolled in the initial portion of the program may not be considered regular students enrolled or accepted for enrollment for the purpose of obtaining a degree or certificate offered by the College and would not be eligible for Title IV financial aid. The auditor selected a sample of 60 students to review program eligibility. This sample include 25 students from the fall semester, 25 students from the spring semester and, 10 students from the summer semester. The sample included six (6) students enrolled in the health career programs noted above. Of these six (6) students, four (4) students did not advance to the clinical portion of the program or transfer to a program receiving credit for their initial courses. The six (6) students enrolled in the heath career programs were all from the fall semester prior to the changes made in January 2022. The auditor was unable to determine if the College?s selective admission process related to these health career programs is in compliance with federal regulations. As a result, questioned costs which encompass the financial aid received during 2021/2022 are included above for the possible violation related to the four (4) students noted. Based on the fact the auditor is unable to determine the eligibility status of students enrolled in these programs or the overall program eligibility for the initial portion of these programs, the Independent Auditor?s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance includes a qualified opinion for the Student Financial Aid Cluster. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the College work with the U.S. Department of Education to review the programs in question and determine what additional programmatic changes may be necessary, if any, to ensure the student financial aid program is in compliance with federal regulations. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges and agrees with the findings.