FAC Explorer

Finding 528358 (2024-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-17
Audit: 346400
Organization: Southwest Wisconsin Technical College (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The District did not report student status changes to NSLDS on time, violating federal requirements.
  • Impacted Requirements: Compliance with 34 CFR 685.309(b)(2) for timely reporting and certification of student enrollment every 60 days.
  • Recommended Follow-Up: The District should enhance its internal controls and processes to prevent future noncompliance.

Finding Text

2024 – 001 Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 and 84.268 Federal Award Identification Number and Year: P063P232982-2024 | P268K242982-2024 Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: 34 CFR 685.309(b)(2) requires schools must report status changes within 30 days of determination. If a student did not make the roster report cut off and another roster is being updated within the next 60 days, the school may report the student change on that next roster. At a minimum, schools are required to certify enrollment every 60 days. Verify by reviewing Certification Date column in NSLDS and ensure student was reported at least every 60 days during the fiscal year. Condition: The District processes failed to timely report the appropriate status for a student to NSLDS in accordance with the stated criteria. Questioned costs: Known: None Context: We noted four (4) out of (40) forty students selected for testing, where the District failed to comply with the stated criteria. Cause: The District's internal control failed to detect the noncompliance with respect to compliance with the stated criteria. Effect: The District has not complied with the stated criteria for the four (4) students. Repeat Finding: No Recommendation: We recommend that the District review its processes and internal controls designed to mitigate the risk of noncompliance with the stated criteria. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

U.S. Department of Education The Southwest Wisconsin Technical College (the College) respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 to June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2024-001 Student Financial Assistance Cluster – Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the District review its processes and internal controls designed to mitigate the risk of noncompliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1. Work with Student Information System (SIS) vendor to correct issues in the report used to submit Clearinghouse reports. This is a priority issue and has been escalated to the highest level and is under progress. 2. Created a report in SIS to identify student status errors to be corrected. 3. Submit enrollment reports more frequently. Name(s) of the contact person(s) responsible for corrective action: Kelly Kelly, Controller Planned completion date for corrective action plan: June 30, 2025 *** If the U.S. Department of Education has questions regarding this plan, please call Kelly Kelly, Controller, at (608) 822-2305.

Categories

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 528359 2024-001
    Significant Deficiency
  • 1104800 2024-001
    Significant Deficiency
  • 1104801 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $2.72M
84.268 Federal Direct Student Loans $2.26M
84.048 Career and Technical Education -- Basic Grants to States $135,998
21.027 Coronavirus State and Local Fiscal Recovery Funds $95,246
64.028 Post-9/11 Veterans Educational Assistance $72,044
84.002 Adult Education - Basic Grants to States $67,989
84.033 Federal Work-Study Program $63,221
84.007 Federal Supplemental Educational Opportunity Grants $60,746
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $54,224
93.575 Child Care and Development Block Grant $20,283
10.459 Commodity Partnerships for Small Agricultural Risk Management Education Sessions $19,451
97.044 Assistance to Firefighters Grant $17,425
17.285 Registered Apprenticeship $15,222
10.937 Partnerships for Climate-Smart Commodities $12,744
10.319 Farm Business Management and Benchmarking Competitive Grants Program $9,662
66.475 Geographic Programs – Gulf of Mexico Program $1,303