Finding 524629 (2024-003)

Significant Deficiency
Requirement
C
Questioned Costs
$1
Year
2024
Accepted
2025-02-27
Audit: 344059
Organization: Keystone College (PA)

AI Summary

  • Core Issue: The College overdrawn federal funds by $60,626, violating HCM1 payment method rules.
  • Impacted Requirements: The College failed to distribute funds to eligible students before requesting additional federal funds.
  • Recommended Follow-up: Review and improve procedures for timely disbursement and fund requests to ensure compliance with HCM1 regulations.

Finding Text

Criteria: Under the Heightened Cash Monitoring 1 (HCM1) payment method as stated in 34 CFR 668.162(d), the College must first make distributions to eligible students and parents and pay any remaining credit balances before request or receipt of funds for the amount of those disbursements from the U.S. Department of Education. Condition: During the year ended May 31, 2024 the College disbursed $63,000of SEOG funds to students, but drew down their entire authorized amount of $123,626 resulting in an overdraw of $60,626. Cause: The College did not follow the procedures for requesting federal funds and disbursing them to student accounts timely as required by the HCM1 payment method. Effect: The College was not in compliance with the HCM1 drawdown payment method.

Corrective Action Plan

Management will review the FY 24 FISAP report concerning the accuracy of the SEOG drawdown and whether any portion of the drawdown should have been reported as carryover funds. Any overdraw determined as part of this reconciliation will be returned to the U.S. Department of Education. The College has also strengthened controls and trained staff to ensure compliance with cash management practices for future federal awards.

Categories

Questioned Costs Subrecipient Monitoring Cash Management

Other Findings in this Audit

  • 524628 2024-002
    Significant Deficiency Repeat
  • 524630 2024-004
    Significant Deficiency
  • 1101070 2024-002
    Significant Deficiency Repeat
  • 1101071 2024-003
    Significant Deficiency
  • 1101072 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $5.35M
84.063 Federal Pell Grant Program $2.25M
84.038 Federal Perkins Loan Program_federal Capital Contributions $805,481
23.002 Appalachian Area Development $151,000
84.033 Federal Work-Study Program $75,769
84.007 Federal Supplemental Educational Opportunity Grants $63,000
10.558 Child and Adult Care Food Program $37,224