FAC Explorer

Audit 6498

FY End
2023-08-31
Total Expended
$4.09M
Findings
8
Programs
8
Organization: Borger Junior College District (TX)
Year: 2023 Accepted: 2023-12-13
Auditor: Cmms CPAS & Advisors PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4174 2023-002 Significant Deficiency Yes I
4175 2023-003 Significant Deficiency - I
4176 2023-004 Significant Deficiency - N
4177 2023-004 Significant Deficiency - N
580616 2023-002 Significant Deficiency Yes I
580617 2023-003 Significant Deficiency - I
580618 2023-004 Significant Deficiency - N
580619 2023-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $1.98M Yes 1
84.031 Title III - Gateways to Success $585,795 - 0
21.027 Covid-19 Coronavirus State Fiscal Recovery Fund $512,120 Yes 2
84.268 Federal Direct Student Loans $493,811 Yes 1
84.042 Title IV - Trio $278,328 - 0
84.048 Carl Perkins Vocational Education - Basic $180,635 - 0
84.007 Federal Supplemental Educational Opportunity Grant Program (fseog) $30,290 Yes 0
84.033 Federal Work-Study Program $27,098 Yes 0

Contacts

Name Title Type
WGASX9FUY5C4 Jackie Brand Auditee
8064574200 Janie Arnold Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - FEDERAL ASSISTANCE RECONCILIATION Accounting Policies: NOTE 1 - FEDERAL ASSISTANCE RECONCILIATION Federal grants and contracts revenue, operating - per Schedule A $1,278,550 Federal grants and contracts revenue, nonoperating-per Schedule C $2,316,625 Federal Direct Student Loans $493,811 Total federal revenues per Schedule of Expenditures of Federal Awards $4,088,986 NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES USED IN PREPARING THE SCHEDULE The expenditures included in the schedule are reported for the College's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds which have been expended by the College for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the basic financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. The College has followed all applicable guidelines issued by various entities in the preparation of the schedule. The College elected not to use the 10% de minimis indirect cost rate. The College uses 8% indirect cost rate capped at $18,682, for TRIO as authorized by the grant. The College did not provide pass-through funds to subrecipients for the year ended August 31, 2023. NOTE 3 - NONCASH AWARDS There were no federal noncash awards in fiscal year 2023 other than Federal Direct Student Loans discussed in Note 1 above. De Minimis Rate Used: N Rate Explanation: N/A Federal grants and contracts revenue, operating - per Schedule A $1,278,550 Federal grants and contracts revenue, nonoperating-per Schedule C $2,316,625 Federal Direct Student Loans $493,811 Total federal revenues per Schedule of Expenditures of Federal Awards $4,088,986
Title: NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES USED IN PREPARING THE SCHEDULE Accounting Policies: NOTE 1 - FEDERAL ASSISTANCE RECONCILIATION Federal grants and contracts revenue, operating - per Schedule A $1,278,550 Federal grants and contracts revenue, nonoperating-per Schedule C $2,316,625 Federal Direct Student Loans $493,811 Total federal revenues per Schedule of Expenditures of Federal Awards $4,088,986 NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES USED IN PREPARING THE SCHEDULE The expenditures included in the schedule are reported for the College's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds which have been expended by the College for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the basic financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. The College has followed all applicable guidelines issued by various entities in the preparation of the schedule. The College elected not to use the 10% de minimis indirect cost rate. The College uses 8% indirect cost rate capped at $18,682, for TRIO as authorized by the grant. The College did not provide pass-through funds to subrecipients for the year ended August 31, 2023. NOTE 3 - NONCASH AWARDS There were no federal noncash awards in fiscal year 2023 other than Federal Direct Student Loans discussed in Note 1 above. De Minimis Rate Used: N Rate Explanation: N/A The expenditures included in the schedule are reported for the College's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds which have been expended by the College for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the basic financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. The College has followed all applicable guidelines issued by various entities in the preparation of the schedule. The College elected not to use the 10% de minimis indirect cost rate. The College uses 8% indirect cost rate capped at $18,682, for TRIO as authorized by the grant. The College did not provide pass-through funds to subrecipients for the year ended August 31, 2023.
Title: NOTE 3 - NONCASH AWARDS Accounting Policies: NOTE 1 - FEDERAL ASSISTANCE RECONCILIATION Federal grants and contracts revenue, operating - per Schedule A $1,278,550 Federal grants and contracts revenue, nonoperating-per Schedule C $2,316,625 Federal Direct Student Loans $493,811 Total federal revenues per Schedule of Expenditures of Federal Awards $4,088,986 NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES USED IN PREPARING THE SCHEDULE The expenditures included in the schedule are reported for the College's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds which have been expended by the College for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the basic financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. The College has followed all applicable guidelines issued by various entities in the preparation of the schedule. The College elected not to use the 10% de minimis indirect cost rate. The College uses 8% indirect cost rate capped at $18,682, for TRIO as authorized by the grant. The College did not provide pass-through funds to subrecipients for the year ended August 31, 2023. NOTE 3 - NONCASH AWARDS There were no federal noncash awards in fiscal year 2023 other than Federal Direct Student Loans discussed in Note 1 above. De Minimis Rate Used: N Rate Explanation: N/A There were no federal noncash awards in fiscal year 2023 other than Federal Direct Student Loans discussed in Note 1 above.

Finding Details

Finding 2023-002
Program: Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Program Requirement: Procurement Criteria: Pursuant to 2 CFR section 200.206 (d)(1), non-Federal entities are restricted from doing business with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal programs or activities. Condition: Procurement files did not have written documentation of the College’s verification that vendors were not suspended or debarred or otherwise excluded from federal programs. Context: Three out of three procurement files did not have documentation of verification that the vendor was not debarred or suspended. Cause: The College failed to document in the file their verification that the vendor was not debarred or suspended. Effect: The College is not able to provide proper supporting documentation of compliance with the suspended or debarred requirements. Questioned Costs: No Repeat Finding: Yes Recommendation: The College needs to implement a review of process of procurement files to ensure that proper supporting documentation is obtained and included in the procurement files. Views of Responsible Officials: The College agrees with the recommendation and plans to develop a checklist to ensure compliance with the procurement requirements related to suspension and debarment.
Finding 2023-003
Program: Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Program Requirement: Procurement Criteria: Per 2 CFR §200.321 (a), The non-Federal entity must take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Condition: The College’s procurement files did not document that affirmative steps had been taken in the procurement files. Context: Two out of two purchases did not have documentation about affirmative steps taken in the procurement file. Cause: The College has not updated their procurement manual to include verbiage about contracting with small and minority businesses, women’s business enterprises and labor surplus firms. Effect: There are grant documents which address contracting with small and minority businesses while the procurement manual does not reflect this. Questioned Costs: No Repeat Finding: No Recommendation: The College needs to update the procurement manual to include verbiage about contracting with small and minority business, women’s business enterprises and labor surplus firms. Views of Responsible Officials: The College agrees with the recommendation to update the procurement manual to address 2 CFR §200.321 (a).
Finding 2023-004
Program: Student Financial Assistance Programs ALN 84.063 and 84.268 Program Requirement: Special Tests Criteria: Per OMB No. 1845-0035, the Institution is required to report enrollment information under the Pell grant and Direct loan programs via the NSLDS and certify enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NDLDS Professional Access website. Condition: The reports concerning enrollment data have not been submitted in 2023. Context: The College was unable to provide any enrollment data submissions. Cause: The College’s new accounting software was not working correctly to allow reporting to the NSLDS. Effect: Students loans may become due and the student may be charged incorrect interest amounts. Questioned Costs: N/A Repeat Finding: No Recommendation: The College needs to follow the requirements concerning the Enrollment Reporting for the as listed in the compliance supplement. Views of Responsible Officials: The College agrees with the recommendation to follow the Reporting requirements for Enrollment Reporting.
Finding 2023-004
Program: Student Financial Assistance Programs ALN 84.063 and 84.268 Program Requirement: Special Tests Criteria: Per OMB No. 1845-0035, the Institution is required to report enrollment information under the Pell grant and Direct loan programs via the NSLDS and certify enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NDLDS Professional Access website. Condition: The reports concerning enrollment data have not been submitted in 2023. Context: The College was unable to provide any enrollment data submissions. Cause: The College’s new accounting software was not working correctly to allow reporting to the NSLDS. Effect: Students loans may become due and the student may be charged incorrect interest amounts. Questioned Costs: N/A Repeat Finding: No Recommendation: The College needs to follow the requirements concerning the Enrollment Reporting for the as listed in the compliance supplement. Views of Responsible Officials: The College agrees with the recommendation to follow the Reporting requirements for Enrollment Reporting.
Finding 2023-002
Program: Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Program Requirement: Procurement Criteria: Pursuant to 2 CFR section 200.206 (d)(1), non-Federal entities are restricted from doing business with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal programs or activities. Condition: Procurement files did not have written documentation of the College’s verification that vendors were not suspended or debarred or otherwise excluded from federal programs. Context: Three out of three procurement files did not have documentation of verification that the vendor was not debarred or suspended. Cause: The College failed to document in the file their verification that the vendor was not debarred or suspended. Effect: The College is not able to provide proper supporting documentation of compliance with the suspended or debarred requirements. Questioned Costs: No Repeat Finding: Yes Recommendation: The College needs to implement a review of process of procurement files to ensure that proper supporting documentation is obtained and included in the procurement files. Views of Responsible Officials: The College agrees with the recommendation and plans to develop a checklist to ensure compliance with the procurement requirements related to suspension and debarment.
Finding 2023-003
Program: Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Program Requirement: Procurement Criteria: Per 2 CFR §200.321 (a), The non-Federal entity must take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Condition: The College’s procurement files did not document that affirmative steps had been taken in the procurement files. Context: Two out of two purchases did not have documentation about affirmative steps taken in the procurement file. Cause: The College has not updated their procurement manual to include verbiage about contracting with small and minority businesses, women’s business enterprises and labor surplus firms. Effect: There are grant documents which address contracting with small and minority businesses while the procurement manual does not reflect this. Questioned Costs: No Repeat Finding: No Recommendation: The College needs to update the procurement manual to include verbiage about contracting with small and minority business, women’s business enterprises and labor surplus firms. Views of Responsible Officials: The College agrees with the recommendation to update the procurement manual to address 2 CFR §200.321 (a).
Finding 2023-004
Program: Student Financial Assistance Programs ALN 84.063 and 84.268 Program Requirement: Special Tests Criteria: Per OMB No. 1845-0035, the Institution is required to report enrollment information under the Pell grant and Direct loan programs via the NSLDS and certify enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NDLDS Professional Access website. Condition: The reports concerning enrollment data have not been submitted in 2023. Context: The College was unable to provide any enrollment data submissions. Cause: The College’s new accounting software was not working correctly to allow reporting to the NSLDS. Effect: Students loans may become due and the student may be charged incorrect interest amounts. Questioned Costs: N/A Repeat Finding: No Recommendation: The College needs to follow the requirements concerning the Enrollment Reporting for the as listed in the compliance supplement. Views of Responsible Officials: The College agrees with the recommendation to follow the Reporting requirements for Enrollment Reporting.
Finding 2023-004
Program: Student Financial Assistance Programs ALN 84.063 and 84.268 Program Requirement: Special Tests Criteria: Per OMB No. 1845-0035, the Institution is required to report enrollment information under the Pell grant and Direct loan programs via the NSLDS and certify enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NDLDS Professional Access website. Condition: The reports concerning enrollment data have not been submitted in 2023. Context: The College was unable to provide any enrollment data submissions. Cause: The College’s new accounting software was not working correctly to allow reporting to the NSLDS. Effect: Students loans may become due and the student may be charged incorrect interest amounts. Questioned Costs: N/A Repeat Finding: No Recommendation: The College needs to follow the requirements concerning the Enrollment Reporting for the as listed in the compliance supplement. Views of Responsible Officials: The College agrees with the recommendation to follow the Reporting requirements for Enrollment Reporting.