Finding 1223489 (2024-005)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-07-09

AI Summary

  • Core Issue: The College missed the deadline to submit its data collection form for the year ending June 30, 2023, due to a late financial close.
  • Impacted Requirements: This noncompliance with 200.512 (a)(1) of the Uniform Guidance affects federal funding and may lead to a high-risk assessment in the next audit.
  • Recommended Follow-Up: Strengthen the financial close process and identify risks to ensure timely reporting and compliance moving forward.

Finding Text

Federal Agency: Department of Education Federal Program: Title: Student Financial Assistance Cluster Title: Higher Education Institutional Aid Assistance Listing No.: 84.063, 84.033, 84.007, 84.268, and 84.031 Federal Award Numbers: P033A208469(SEOG) P033A208469(FWS) P063P204871(PELL) P268K234871(FDSL) Award Period: July 1, 2021 to June 30, 2024 Name of Applicable Pass-Through Entity- Not applicable Condition: The College did not submit its data collection form for the year ending June 30, 2023, by the earlier of 30 days after release of the financial statements or nine months after the reporting period. Management’s progress: Management continues to work on closing their books and submitting timely. Criteria: Per 200.512 (a)(1) of the Uniform Guidance, the Data Collection Form is required to be completed and submitted to the Federal Audit Clearinghouse within the earlier of 30 days after the issuance of the respective auditor’s reports or within nine months after the end of the audit period. Questioned costs: None. Cause: The FY2023 financial close was late therefore the audit not completed timely. Effect: The College was noncompliant with this requirement in relation to its federal funding. The College shall be subject to a high-risk assessment on its next single audit. Recommendation: We recommend that the system of financial close and reporting objectives and risks be identified, and the risks mitigated through strengthening the department.

Corrective Action Plan

On completion of audits the college has made significant progress in reporting for the Federal Department of Education. The timeline of late submissions has grown shorter over the last 2 audits. Responsible staff: President and Director of Finance. Expected date of compliance: FY25 information due in March, 2026 is expected to be on time.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 1223485 2024-005
    Material Weakness Repeat
  • 1223486 2024-005
    Material Weakness Repeat
  • 1223487 2024-005
    Material Weakness Repeat
  • 1223488 2024-005
    Material Weakness Repeat
  • 1223490 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $489,395
84.031 HIGHER EDUCATION INSTITUTIONAL AID $454,554
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $73,846
84.268 FEDERAL DIRECT STUDENT LOANS $59,980
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $19,747
84.033 FEDERAL WORK-STUDY PROGRAM $16,574
84.425 EDUCATION STABILIZATION FUND $15,836