Audit 9586

FY End
2023-02-28
Total Expended
$2.50M
Findings
14
Programs
3

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
7437 2023-001 - - N
7438 2023-002 - - N
7439 2023-003 - - N
7440 2023-004 - - L
7441 2023-005 Material Weakness - C
7442 2023-006 Material Weakness - C
7443 2023-007 - - L
583879 2023-001 - - N
583880 2023-002 - - N
583881 2023-003 - - N
583882 2023-004 - - L
583883 2023-005 Material Weakness - C
583884 2023-006 Material Weakness - C
583885 2023-007 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.39M Yes 3
84.063 Federal Pell Grant Program $642,047 Yes 2
84.268 Federal Direct Student Loans $462,959 Yes 2

Contacts

Name Title Type
F7ANXNHBQSP5 Neeyah Francois Auditee
5624044295 Linda Narciso Auditor
No contacts on file

Notes to SEFA

Title: Federal Student Loan Programs Accounting Policies: 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 allowed or arelimited as to reimbursement. The Institution has elected not to use the 10% de minimiscost rate as allowed under Uniform Guidance. Amounts reported in the Schedule agree in all material respects with the amounts reported in the related federal financial reports. De Minimis Rate Used: N Rate Explanation: The Institution has elected not to use the 10% de minimiscost rate as allowed under Uniform Guidance. The federal student loan programs listed below are administered directly by the Institution, and balances and transactions relating to these programs are included in the Institution’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year and administrative cost allowances are included in the federal expenditures presented in the Schedule. Loan advances made to students for the year ended February 28, 2023 and loans outstanding held by the Institution as of February 28, 2023 are as follows:

Finding Details

Special Tests and Provision: Enrollment Reporting: Untimely Completion and Return of Enrollment Roster File in National Student Loan Data System (NSLDS) Per inspection of the Enrollment Reporting Summary Report (SCHER 1) report for period ending February 8, 2023, we noted that the Institution received enrollment roster files on May 2, 2022 and responded on June 7, 2022 or 25 days after the date of distribution.
Special Tests and Provision: Enrollment Reporting: Accuracy in Reporting of Program Level Record Data to NSLDS We noted 5 out of 5 students selected for Enrollment Reporting had discrepancies in the published program length reported on the NSLDS Program Level Details page compared to the length published on the Institution’s official website. Specifically, students enrolled in the "Machine Tool Technology/Machinist" program exhibited a published program length of 7 years within NSLDS, whereas the institution's website specifies a program duration of 9 months or 905 hours.
Special Tests and Provision: Return of Title IV Funds: Untimely Sending of Written Notification to Student for Grant Overpayment We noted that the Institution had sent written notification of grant overpayment to 1 out of 8 students selected for Return of Title IV Funds testing beyond the 30-day timeframe from the date of the Institution’s determination that the student withdrew and owed overpayments as a result of the student’s withdrawal. The required notification was sent to the student 1-day late.
Reporting: Inaccurate Reporting of Origination Records to Common Origination and Disbursement (COD) System We noted that 1 out of 15 students selected for Reporting test work had an inaccurate cost of attendance reported in the COD System. The correct cost of attendance applicable to the student was $26,148 but the amount auto-populated in COD system from the EdExpress software was $29,555 due to the incorrect budget code used. This error did not result in a questioned cost as the student received the correct federal award amount, however, the reported COA submitted in the COD system is still inaccurate.
Cash Management: Late Disbursements of HEERF Student Aid Portion We noted that the two cash drawdowns made by the Institution from the HEERF Student Aid Portion on May 3, 2022 and December 21, 2022 for a total amount of $601,500 were not distributed within 15 calendar days from the date of the drawdown. Disbursements of student aid during the year were made 58 to 242 days from the date of the drawdown a total amount of $229,500 remains undistributed as of February 28, 2023.
Cash Management: Drawdown of HEERF Institutional Portion Related to Lost Revenue Made Earlier Than the End of Estimation Period We noted that the Institution made three cash drawdowns from the HEERF Institutional Portion to claim lost revenue earlier than the end of the estimation period. - The first drawdown of $626,694 was made on May 3, 2022 related to lost revenue for the quarter ending March 31, 2022 and June 30, 2022. - The second drawdown of $333,925 was made on July 8, 2022 related to the lost revenue for the quarter ending September 30,2022. - The last drawdown of $128,764 was made on October 20,2022 related to the lost revenue for the quarter ending December 31, 2022.
Reporting: Accessibility of Published Links Related to the Quarterly Report on the Institution's Website We noted that the Institution's Quarterly Budget and Expenditure Report for all HEERF I, II, and III Grant Funds covering the quarter ending June 30, 2022 and March 31, 2023 were not posted on the Institution's primary website. The links directing to the quarterly report ending June 30, 2022 and March 31, 2023, were created on time but were inadvertently omitted from the Institution’s website.
Special Tests and Provision: Enrollment Reporting: Untimely Completion and Return of Enrollment Roster File in National Student Loan Data System (NSLDS) Per inspection of the Enrollment Reporting Summary Report (SCHER 1) report for period ending February 8, 2023, we noted that the Institution received enrollment roster files on May 2, 2022 and responded on June 7, 2022 or 25 days after the date of distribution.
Special Tests and Provision: Enrollment Reporting: Accuracy in Reporting of Program Level Record Data to NSLDS We noted 5 out of 5 students selected for Enrollment Reporting had discrepancies in the published program length reported on the NSLDS Program Level Details page compared to the length published on the Institution’s official website. Specifically, students enrolled in the "Machine Tool Technology/Machinist" program exhibited a published program length of 7 years within NSLDS, whereas the institution's website specifies a program duration of 9 months or 905 hours.
Special Tests and Provision: Return of Title IV Funds: Untimely Sending of Written Notification to Student for Grant Overpayment We noted that the Institution had sent written notification of grant overpayment to 1 out of 8 students selected for Return of Title IV Funds testing beyond the 30-day timeframe from the date of the Institution’s determination that the student withdrew and owed overpayments as a result of the student’s withdrawal. The required notification was sent to the student 1-day late.
Reporting: Inaccurate Reporting of Origination Records to Common Origination and Disbursement (COD) System We noted that 1 out of 15 students selected for Reporting test work had an inaccurate cost of attendance reported in the COD System. The correct cost of attendance applicable to the student was $26,148 but the amount auto-populated in COD system from the EdExpress software was $29,555 due to the incorrect budget code used. This error did not result in a questioned cost as the student received the correct federal award amount, however, the reported COA submitted in the COD system is still inaccurate.
Cash Management: Late Disbursements of HEERF Student Aid Portion We noted that the two cash drawdowns made by the Institution from the HEERF Student Aid Portion on May 3, 2022 and December 21, 2022 for a total amount of $601,500 were not distributed within 15 calendar days from the date of the drawdown. Disbursements of student aid during the year were made 58 to 242 days from the date of the drawdown a total amount of $229,500 remains undistributed as of February 28, 2023.
Cash Management: Drawdown of HEERF Institutional Portion Related to Lost Revenue Made Earlier Than the End of Estimation Period We noted that the Institution made three cash drawdowns from the HEERF Institutional Portion to claim lost revenue earlier than the end of the estimation period. - The first drawdown of $626,694 was made on May 3, 2022 related to lost revenue for the quarter ending March 31, 2022 and June 30, 2022. - The second drawdown of $333,925 was made on July 8, 2022 related to the lost revenue for the quarter ending September 30,2022. - The last drawdown of $128,764 was made on October 20,2022 related to the lost revenue for the quarter ending December 31, 2022.
Reporting: Accessibility of Published Links Related to the Quarterly Report on the Institution's Website We noted that the Institution's Quarterly Budget and Expenditure Report for all HEERF I, II, and III Grant Funds covering the quarter ending June 30, 2022 and March 31, 2023 were not posted on the Institution's primary website. The links directing to the quarterly report ending June 30, 2022 and March 31, 2023, were created on time but were inadvertently omitted from the Institution’s website.