Finding Text
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 insure that the information reported is accurate and shall submit it on the form and at the time specified by the Secretary.
Per the Fiscal Operations Report for 2022-23 and Application to Participate for 2024-25 Instructions for Part II (Application) Section E, the tuition and fees revenue entered must only be for those students reported in Section D.
Condition/context: Tuition and fees for the award year July 1, 2022 to June 30, 2023 reported under Part II (Application) Section E of the Fiscal Operations Report and Application to Participate (FISAP) was incorrectly reported as $68,880,369. The correct amount was $6,880,369.
Cause: Human error.
Effect: If Western Wyoming Community College (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 U.S. Department of Education. The school 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 develop, implement, and maintain a thorough system of review of the FISAP to ensure that accurate information is reported.
Views of responsible officials: Management concurs with the finding. See Exhibit I for the corrective action plan.