Finding 372318 (2023-006)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-05
Audit: 293624
Organization: Dodge City Community College (KS)
Auditor: Loyd Group LLC

AI Summary

  • Issue: Monthly Title IV reconciliations were not completed, leading to noncompliance with SFA requirements.
  • Impact: High staff turnover, including a lack of leadership, resulted in a failure to meet reconciliation obligations.
  • Follow-up: Ensure monthly reconciliations between COD data and financial records are performed, with staff trained on requirements.

Finding Text

Condition: There were no monthly Title IV reconciliations performed. Criteria: Per SFA requirements, the College is required to reconcile the COD data files with the College’s financial records. Cause: Turnover in the staff and Director positions of the College. The new employees were not aware of this requirement. Effect: Noncompliance with SFA requirements. Perspective: There has been high turnover in the SFA department, including a time where there was not a Director in place. Recommendation: We recommend that the direct loans are reconciled at least monthly between the COD and the College’s general ledger. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved have received training and been made aware of requirements. Monthly reconciliations will be performed immediately.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 372314 2023-005
    Significant Deficiency Repeat
  • 372315 2023-006
    Significant Deficiency Repeat
  • 372316 2023-006
    Significant Deficiency Repeat
  • 372317 2023-006
    Significant Deficiency Repeat
  • 372319 2023-007
    Significant Deficiency
  • 372320 2023-007
    Significant Deficiency
  • 372321 2023-007
    Significant Deficiency
  • 948756 2023-005
    Significant Deficiency Repeat
  • 948757 2023-006
    Significant Deficiency Repeat
  • 948758 2023-006
    Significant Deficiency Repeat
  • 948759 2023-006
    Significant Deficiency Repeat
  • 948760 2023-006
    Significant Deficiency Repeat
  • 948761 2023-007
    Significant Deficiency
  • 948762 2023-007
    Significant Deficiency
  • 948763 2023-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $2.19M
84.268 Federal Direct Student Loans $1.12M
84.031 Higher Education_institutional Aid $509,316
84.044 Trio_talent Search $230,515
84.002 Adult Education - Basic Grants to States $213,056
84.042 Trio_student Support Services $151,200
84.007 Federal Supplemental Educational Opportunity Grants $75,863
47.076 Education and Human Resources $49,419
94.002 Retired and Senior Volunteer Program $49,265
84.033 Federal Work-Study Program $39,927
84.425 Education Stabilization Fund $29,197
84.048 Career and Technical Education -- Basic Grants to States $24,828
93.859 Biomedical Research and Research Training $24,299
12.598 Centers for Academic Excellence $10,653