FAC Explorer

Finding 3647 (2023-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2023-12-07
Audit: 5648
Organization: Northwest State Community College (OH)
Auditor: Plattenburg & Associates

AI Summary

  • Core Issue: The College did not report any expenditures for the COVID-19 Strengthening Institutions Program in quarterly reports.
  • Impacted Requirements: This violates 2 CFR 200.329 and the federal award terms requiring quarterly expenditure reporting.
  • Recommended Follow-Up: Review and enhance monitoring procedures to ensure compliance with reporting requirements.

Finding Text

Federal Program Information: COVID 19 Strengthening Institutions Program (SIP) ALN 84.425M Criteria: 2 CFR 200.329 and the terms and conditions of the federal award requires the entity to submit reports quarterly. Condition: The total expenditures on quarterly reports was not reported. Questioned Costs: None Context: The testing of the reports showed that no amounts were reported for expenditures on quarterly reports. Cause/Effect: The College failed to report expenditures for SIP. Repeat Finding from Prior Audit?: Yes Recommendation: We recommend review of current practices and implement policies establishing monitoring procedures related to reports. Management Response: The College agrees with the finding and is implementing appropriate procedures.

Corrective Action Plan

The College did not report total expenditures on the quarterly reports for the ALN 84.425M (SIP). The College will revise procedures to ensure amounts reported on the reports are accurate.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 580089 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $1.53M
84.425 Covid-19 Higher Education Emergency Relief Fund (heerf) Institutional Aid Portion $1.07M
84.268 Federal Direct Student Loans $942,359
84.425 Covid-19 Higher Education Emergency Relief Fund (heerf) Student Aid Portion $627,109
84.042 Trio_student Support Services $333,826
17.261 Workforce Data Quality Initiative $276,533
84.425 Covid-19 Strengthening Institutions Program (sip) $171,172
47.076 Stem Education $160,262
17.268 H-1b Job Training Grants $134,785
84.031 Higher Education_institutional Aid $103,785
93.558 Temporary Assistance for Needy Families $91,609
84.048 Career and Technical Education -- Basic Grants to States $58,772
84.033 Federal Work-Study Program $35,655
84.007 Federal Supplemental Educational Opportunity Grants $34,095
84.425 Covid-19 Governor's Emergency Education Relief Fund $4,112