FAC Explorer

Finding 47290 (2022-008)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2022-12-26
Audit: 47703
Organization: Carolina College of Biblical Studies (NC)
Auditor: Keller & Owens LLC

AI Summary

  • Core Issue: The College did not conduct the required biennial review of its Drug Free Workplace Policy and prevention processes.
  • Impacted Requirements: The review must include data on drug and alcohol violations and sanctions imposed, which were not documented.
  • Recommended Follow-Up: The College should update its policies and track necessary data to complete the biennial review effectively.

Finding Text

FINDING 2022-008 ? Biennial Review of the Drug and Alcohol Abuse Prevention Program and Policies Federal Agency: U.S. Department of Education; Office of Federal Student Aid Pass through Entity: Not applicable Program Name: Federal Pell Grant Program Federal Direct Loan Program AL# and Program Expenditure: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P217533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: The College administration did not complete the biennial review of their Drug Free Workplace Policy and drug free prevention process. Criteria: The biennial review should include the following: ? the number of drug and alcohol-related violations and fatalities that occur on a College?s campus or as a part of any of the College?s activities that are reported to campus officials; and ? the number and type of sanctions that are imposed by the school as a result of drug and alcohol-related violations and fatalities on the College?s campus or as part of any of the College?s activities. Cause: The College administration did not complete the biennial review because they were not aware of the requirement and the College?s policies did not contain all of the required elements which would allow the College to complete the biennial review. Possible Asserted Effect: The College administration cannot determine or document the effectiveness of their policies. The College cannot determine if improvements to policies should be made. Repeat Finding: See Finding 2021-009 for a similar finding the prior year. Recommendation: The College Administration should complete and document biennial review of the drug free workplace and drug prevention policies. The policies are going to have to be updated and the necessary information tracked before this can completed. Management Response: Management will complete the biennial review after the drug free workplace and drug and alcohol abuse prevention polices have been updated and the required data has been tracked.

Corrective Action Plan

FINDING 2022-008 ? Biennial Review of the Drug and Alcohol Abuse Prevention Program and Policies Program Name: Federal Pell Grant Program Federal Direct Loan Program AL# and Program Expenditure: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P217533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: The College administration did not complete the biennial review of their Drug Free Workplace Policy and drug free prevention process. Corrective Action Plan: Management will complete the biennial review after the drug free workplace and drug and alcohol abuse prevention polices have been updated and the required data has been tracked. Anticipated Completion Date: The corrective action will be completed by June 30, 2023 Contact Person: Richard Hovater, Vice President of Finance 910-323-5614

Categories

Student Financial Aid Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $451,732
84.063 Federal Pell Grant Program $279,693
84.425 Education Stabilization Fund $220,728