Audit 55347

FY End
2022-06-30
Total Expended
$12.66M
Findings
10
Programs
10
Year: 2022 Accepted: 2023-01-20
Auditor: Sikich LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
58998 2022-001 - - E
58999 2022-001 - - E
59000 2022-001 - - E
59001 2022-001 - - E
59002 2022-001 - - E
635440 2022-001 - - E
635441 2022-001 - - E
635442 2022-001 - - E
635443 2022-001 - - E
635444 2022-001 - - E

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $4.66M Yes 1
84.425 Education Stabilization Fund $2.25M Yes 0
17.268 H-1b Job Training Grants $461,087 - 0
84.048 Career and Technical Education -- Basic Grants to States $193,074 - 0
20.106 Airport Improvement Program $129,680 - 0
11.307 Economic Adjustment Assistance $85,631 - 0
84.007 Federal Supplemental Educational Opportunity Grants $56,887 Yes 1
84.033 Federal Work-Study Program $34,319 Yes 1
39.003 Donation of Federal Surplus Personal Property $9,663 - 0
84.063 Federal Pell Grant Program $4,273 Yes 1

Contacts

Name Title Type
C4RJU86TRN79 Jenny Jacobs Auditee
5738975147 Tammy Alsop Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the State Technical College of Missouri (the College) for the year ended June 30, 2022 and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents only expenditures of federally funded programs of the College. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements and is not intended to and does not present the financial position or changes in financial position of the College. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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 allowable or are limited as to reimbursement.
Title: Other Information Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the State Technical College of Missouri (the College) for the year ended June 30, 2022 and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents only expenditures of federally funded programs of the College. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements and is not intended to and does not present the financial position or changes in financial position of the College. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The College received no non-cash assistance or federal insurance and the College did not provide any funds to subrecipients.

Finding Details

Criteria: According to 34 CFR 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. As the student receives more credit hours and advances to the next year of school the student can borrow up to $4,500 in Subsidized Direct Loans. Condition: We noted one of the forty students (2.5%) was not properly awarded Subsidized Direct Loans. See Schedule of Finding and Questioned Costs for chart/table. Questioned Costs: $1,693. Effect: As a result, the Institution did not give the student the proper amount of Direct Subsidized Loans. The student was incorrectly awarded Unsubsidized Direct Loans when they are entitled to Subsidized Direct Loans. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: According to 34 CFR 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. As the student receives more credit hours and advances to the next year of school the student can borrow up to $4,500 in Subsidized Direct Loans. Condition: We noted one of the forty students (2.5%) was not properly awarded Subsidized Direct Loans. See Schedule of Finding and Questioned Costs for chart/table. Questioned Costs: $1,693. Effect: As a result, the Institution did not give the student the proper amount of Direct Subsidized Loans. The student was incorrectly awarded Unsubsidized Direct Loans when they are entitled to Subsidized Direct Loans. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: According to 34 CFR 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. As the student receives more credit hours and advances to the next year of school the student can borrow up to $4,500 in Subsidized Direct Loans. Condition: We noted one of the forty students (2.5%) was not properly awarded Subsidized Direct Loans. See Schedule of Finding and Questioned Costs for chart/table. Questioned Costs: $1,693. Effect: As a result, the Institution did not give the student the proper amount of Direct Subsidized Loans. The student was incorrectly awarded Unsubsidized Direct Loans when they are entitled to Subsidized Direct Loans. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: According to 34 CFR 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. As the student receives more credit hours and advances to the next year of school the student can borrow up to $4,500 in Subsidized Direct Loans. Condition: We noted one of the forty students (2.5%) was not properly awarded Subsidized Direct Loans. See Schedule of Finding and Questioned Costs for chart/table. Questioned Costs: $1,693. Effect: As a result, the Institution did not give the student the proper amount of Direct Subsidized Loans. The student was incorrectly awarded Unsubsidized Direct Loans when they are entitled to Subsidized Direct Loans. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: According to 34 CFR 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. As the student receives more credit hours and advances to the next year of school the student can borrow up to $4,500 in Subsidized Direct Loans. Condition: We noted one of the forty students (2.5%) was not properly awarded Subsidized Direct Loans. See Schedule of Finding and Questioned Costs for chart/table. Questioned Costs: $1,693. Effect: As a result, the Institution did not give the student the proper amount of Direct Subsidized Loans. The student was incorrectly awarded Unsubsidized Direct Loans when they are entitled to Subsidized Direct Loans. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: According to 34 CFR 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. As the student receives more credit hours and advances to the next year of school the student can borrow up to $4,500 in Subsidized Direct Loans. Condition: We noted one of the forty students (2.5%) was not properly awarded Subsidized Direct Loans. See Schedule of Finding and Questioned Costs for chart/table. Questioned Costs: $1,693. Effect: As a result, the Institution did not give the student the proper amount of Direct Subsidized Loans. The student was incorrectly awarded Unsubsidized Direct Loans when they are entitled to Subsidized Direct Loans. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: According to 34 CFR 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. As the student receives more credit hours and advances to the next year of school the student can borrow up to $4,500 in Subsidized Direct Loans. Condition: We noted one of the forty students (2.5%) was not properly awarded Subsidized Direct Loans. See Schedule of Finding and Questioned Costs for chart/table. Questioned Costs: $1,693. Effect: As a result, the Institution did not give the student the proper amount of Direct Subsidized Loans. The student was incorrectly awarded Unsubsidized Direct Loans when they are entitled to Subsidized Direct Loans. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: According to 34 CFR 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. As the student receives more credit hours and advances to the next year of school the student can borrow up to $4,500 in Subsidized Direct Loans. Condition: We noted one of the forty students (2.5%) was not properly awarded Subsidized Direct Loans. See Schedule of Finding and Questioned Costs for chart/table. Questioned Costs: $1,693. Effect: As a result, the Institution did not give the student the proper amount of Direct Subsidized Loans. The student was incorrectly awarded Unsubsidized Direct Loans when they are entitled to Subsidized Direct Loans. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: According to 34 CFR 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. As the student receives more credit hours and advances to the next year of school the student can borrow up to $4,500 in Subsidized Direct Loans. Condition: We noted one of the forty students (2.5%) was not properly awarded Subsidized Direct Loans. See Schedule of Finding and Questioned Costs for chart/table. Questioned Costs: $1,693. Effect: As a result, the Institution did not give the student the proper amount of Direct Subsidized Loans. The student was incorrectly awarded Unsubsidized Direct Loans when they are entitled to Subsidized Direct Loans. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Criteria: According to 34 CFR 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. As the student receives more credit hours and advances to the next year of school the student can borrow up to $4,500 in Subsidized Direct Loans. Condition: We noted one of the forty students (2.5%) was not properly awarded Subsidized Direct Loans. See Schedule of Finding and Questioned Costs for chart/table. Questioned Costs: $1,693. Effect: As a result, the Institution did not give the student the proper amount of Direct Subsidized Loans. The student was incorrectly awarded Unsubsidized Direct Loans when they are entitled to Subsidized Direct Loans. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.