FAC Explorer

Finding 526721 (2024-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-12
Audit: 345711
Organization: Bay De Noc Community College (MI)
Auditor: Rehmann Robson LLC

AI Summary

  • Core Issue: Reports for the Academic Catch-Up program were submitted late, violating the agreement with MCCA.
  • Impacted Requirements: Timely submission of quarterly reports is mandated by the Memorandum of Understanding.
  • Recommended Follow-Up: Implement a tracking system for report deadlines and establish a review process to ensure timely submissions.

Finding Text

Untimely Report Submission. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. The Academic Catch-Up program Memorandum of Understanding between Michigan Community College Association (MCCA) and Bay de Noc Community College outlines the submission of required reporting to MCCA on a quarterly basis by certain dates. Condition. The Academic Catch-Up program quarterly reports were not submitted timely by required deadlines. Cause. The College does not have a process to track when reports are due. Effect. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College develop procedures to track when reports are due and have an independent second individual perform a review to ensure accurate and timely submissions. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.

Corrective Action Plan

Untimely Report Submission. Auditor Description of Condition and Effect. The Academic Catch-Up program quarterly reports were not submitted timely. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Auditor Recommendation. We recommend that the College develop procedures to track when reports are due and have an independent second individual perform a review to ensure accurate and timely submissions. Corrective Action. The Senior Accountant will review the reporting procedures to ensure accurate and timely report submissions. The Senior Accountant will check the timestamps of each report to ensure timely reporting. Responsible Person. Sherri Viau, Senior Accountant. Anticipated Completion Date. June 30, 2025.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 526708 2024-002
    Significant Deficiency
  • 526709 2024-002
    Significant Deficiency
  • 526710 2024-002
    Significant Deficiency
  • 526711 2024-002
    Significant Deficiency
  • 526712 2024-002
    Significant Deficiency
  • 526713 2024-002
    Significant Deficiency
  • 526714 2024-002
    Significant Deficiency
  • 526715 2024-003
    Significant Deficiency
  • 526716 2024-003
    Significant Deficiency
  • 526717 2024-003
    Significant Deficiency
  • 526718 2024-004
    Significant Deficiency
  • 526719 2024-004
    Significant Deficiency
  • 526720 2024-004
    Significant Deficiency
  • 526722 2024-005
    Significant Deficiency
  • 526723 2024-005
    Significant Deficiency
  • 1103150 2024-002
    Significant Deficiency
  • 1103151 2024-002
    Significant Deficiency
  • 1103152 2024-002
    Significant Deficiency
  • 1103153 2024-002
    Significant Deficiency
  • 1103154 2024-002
    Significant Deficiency
  • 1103155 2024-002
    Significant Deficiency
  • 1103156 2024-002
    Significant Deficiency
  • 1103157 2024-003
    Significant Deficiency
  • 1103158 2024-003
    Significant Deficiency
  • 1103159 2024-003
    Significant Deficiency
  • 1103160 2024-004
    Significant Deficiency
  • 1103161 2024-004
    Significant Deficiency
  • 1103162 2024-004
    Significant Deficiency
  • 1103163 2024-005
    Significant Deficiency
  • 1103164 2024-005
    Significant Deficiency
  • 1103165 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $2.72M
84.063 Federal Pell Grant Program $2.65M
84.042 Trio_student Support Services $375,504
84.033 Federal Work-Study Program $138,087
21.027 Coronavirus State and Local Fiscal Recovery Funds $100,140
84.007 Federal Supplemental Educational Opportunity Grants $89,092
10.217 Higher Education - Institution Challenge Grants Program $37,213
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $11,923
84.048 Career and Technical Education -- Basic Grants to States $9,152