FAC Explorer

Finding 11245 (2023-003)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2024-02-01
Audit: 15031
Organization: College of Lake County (IL)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: Two out of 17 expenditures were charged to the grant despite service periods extending beyond the grant's end date of June 30, 2023.
  • Impacted Requirements: Noncompliance with Uniform Grant Guidance (2 CFR 200.303) due to inadequate internal controls over expenditure recording.
  • Recommended Follow-Up: Implement a review process to ensure all expenditures are accurately recorded before applying for grant reimbursement.

Finding Text

Finding 2023-003 – COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Fund Period of Performance Repeat Finding: No Federal Program Title – U.S. Department of Education Pass-Through Entity: Illinois Community College Board COVID-19 Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) COVID-19: HEERF Institutional Portion: 84.425F COVID-19: HEERF Minority Serving Institutions (MSI): 84.425L Federal Award Year 2022-2023 Condition For 2 out of 17 (11.7%) expenditures tested, portions of the expenditures had service periods that extended beyond the grant’s period of performance and were charged to the grant for reimbursement. Criteria The period of performance for HEERF / MSI ended on June 30, 2023. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls deigned to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that expenditures are recorded properly. Questioned Costs The questioned costs amount to $16,001. Cause The College did not have proper controls in place to ensure that expenditures with service periods that extended beyond the grant’s period of performance were not charged to the grant. Prevalence Infrequent. Two out seventeen invoices selected for testing. Effect Failure to properly account for expenditures is noncompliance with Federal regulation. Recommendation We recommend the College implement a review process to ensure all expenditures are properly recorded and prior to applying to the grants. Views of responsible officials We agree with this finding. See corrective action plan.

Corrective Action Plan

Identifying Number: 2023-003 Finding: For 2 out of 17 (11.7%) expenditures tested, portions of the expenditures had service periods that extended beyond the grant’s period of performance and were charged to the grant for reimbursement. Corrective Action Taken or Planned: To prevent a recurrence, grants transactions will be reviewed by the Principal Investigator/Program Director, the Strategic Advancement unit, and the Finance Office for allowability and alignment with the grant’s performance period. Anticipated Completion Date: This process has already been implemented by the College. Responsible Persons: Nick Branson, Assistant Vice President for Strategic Advancement Jean Stephan, Controller

Categories

Questioned Costs Subrecipient Monitoring Cash Management Period of Performance Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 11244 2023-002
    Significant Deficiency
  • 11246 2023-002
    Significant Deficiency
  • 11247 2023-003
    Significant Deficiency
  • 11248 2023-004
    Significant Deficiency
  • 11249 2023-004
    Significant Deficiency
  • 11250 2023-004
    Significant Deficiency
  • 11251 2023-004
    Significant Deficiency
  • 587686 2023-002
    Significant Deficiency
  • 587687 2023-003
    Significant Deficiency
  • 587688 2023-002
    Significant Deficiency
  • 587689 2023-003
    Significant Deficiency
  • 587690 2023-004
    Significant Deficiency
  • 587691 2023-004
    Significant Deficiency
  • 587692 2023-004
    Significant Deficiency
  • 587693 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $11.79M
84.268 Federal Direct Student Loans $1.33M
84.002 Adult Education - Basic Grants to States $700,114
84.048 Career and Technical Education -- Basic Grants to States $587,709
84.044 Trio_talent Search $414,415
59.037 Small Business Development Centers $301,267
93.575 Child Care and Development Block Grant $277,497
84.007 Federal Supplemental Educational Opportunity Grants $188,600
84.042 Trio_student Support Services $181,734
84.033 Federal Work-Study Program $172,882
47.076 Education and Human Resources $171,079
84.425 Education Stabilization Fund $109,923
84.335 Child Care Access Means Parents in School $96,341
17.268 H-1b Job Training Grants $84,462
21.027 Coronavirus State and Local Fiscal Recovery Funds $59,949
17.289 Community Project Funding/congressionally Directed Spending $33,927
84.015 National Resource Centers Program for Foreign Language and Area Studies Or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program $300