FAC Explorer

Finding 1168705 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-01-09
Audit: 380705
Organization: Casper Community College District (WY)
Auditor: MHP ASSURANCE SERVICES LLP

AI Summary

  • Core Issue: The College inaccurately reported tuition and fees in the FISAP, violating federal guidelines.
  • Impacted Requirements: Compliance with 34 CFR 675.19(b)(3) and 676.19(b)(3) is essential for accurate reporting and federal funding eligibility.
  • Recommended Follow-Up: Implement stronger controls to ensure accurate reporting of tuition and fees in future FISAP submissions.

Finding Text

Assistance Listing Numbers/Titles: #84.007, Federal Supplemental Educational Opportunity Grants; and #84.033, Federal Work-Study Program Federal Agency Name: U.S. Department of Education Award Number: N/A Award Year: July 1, 2024 - June 30, 2025 Criteria: Per 34 CFR 675.19(b)(3) and 676.19(b)(3), each year an institution shall submit a Fiscal Operations Report plus other information the Secretary requires. The institution shall ensure that the information reported is accurate and shall submit it on the form and at the time specified by the Secretary. Additionally, per Section E - Assessments and Expenditures - of the Fiscal Operations Report for 2023-24 and Application to Participate for 2025-26 (FISAP) Instructions, the tuition and fees revenue must be only for those students reported in Section D. Section D - Information on Enrollment - indicates that students who are enrolled in classes that do not count for credit or are high school students and are not regular students should not be included. Condition/context: The College did not report tuition and fees in Part II, Section E, Line 22 in accordance with the guidance reported in Section E of the FISAP Instructions. Cause: The College does not have controls in place to ensure that tuition and fees are accurately reported in the FISAP. Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Additionally, incorrect reporting in the FISAP may result in incorrect award calculations by the Department of Education. The College may be required to return funds to which it is not entitled. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement an additional control to ensure that tuition and fees are accurately reported in the FISAP. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.

Corrective Action Plan

2025-002: Student Financial Audit Cluster - Reporting (Significant Deficiency) Corrective Action: The College has taken the following actions to implement the required additional control and ensure accurate tuition and fees reporting in the FISAP. • Systemic Data Isolation Control: The College has collaborated with its Institutional Research and Business Office staff to develop and implement a new report or query within the Student Information System (SIS). – This new control will automatically isolate and extract tuition and fees revenue only for students who meet the Section D criteria (regular students enrolled in credit-bearing classes). – This ensures that non-eligible tuition (e.g., non-credit, high school) is systematically excluded from the FISAP input data. • Segregation of Duties and Dual Review: The process for FISAP preparation has been revised to include a required dual-review step: – The Financial Aid Office will prepare the draft FISAP data using the new controlled data isolation report. – The Controller will perform a mandatory secondary verification of the total tuition and fee revenue reported in Part II, Section E, against the specific data extracted by the new systemic report. • Training and Procedure Documentation: Financial Aid and Business Office staff involved in the reporting process have been trained on the updated FISAP instructions and the mandatory use of the new systemic control to calculate Section E tuition and fees. The new control procedure has been documented in the College’s official FISAP preparation manual. Each different entity has the detailed instructions from the FISAP information. Anticipated Completion Date: 9/30/2025 Contact Person: Joyce Lubeck-Sonenberg

Categories

Student Financial Aid Reporting

Other Findings in this Audit

  • 1168699 2025-004
    Material Weakness Repeat
  • 1168700 2025-003
    Material Weakness Repeat
  • 1168701 2025-004
    Material Weakness Repeat
  • 1168702 2025-003
    Material Weakness Repeat
  • 1168703 2025-002
    Material Weakness Repeat
  • 1168704 2025-003
    Material Weakness Repeat
  • 1168706 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $5.26M
84.268 FEDERAL DIRECT STUDENT LOANS $2.60M
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $260,358
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $114,466
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $74,750
84.033 FEDERAL WORK-STUDY PROGRAM $70,549
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $59,161
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $25,176
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $5,324
43.001 SCIENCE $4,362
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1,485