Finding 555629 (2023-010)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-04-22
Audit: 354200
Auditor: Rbt CPAS

AI Summary

  • Core Issue: The College did not post any of the required quarterly student aid reports for federal funding.
  • Impacted Requirements: This violates federal regulations under CRRSAA 314, 31 USC Chapter 75, and 2 CFR Part 200.
  • Recommended Follow-Up: Develop and implement detailed controls to ensure compliance with federal grant reporting requirements.

Finding Text

U.S. Department of Education Education Stabilization Fund 84.425 Federal award identification number P425E204935 Requirements: (L) Reporting Condition: The College did not publicly post any of the four required quarterly student aid reports. Criteria: Per CRRSAA 314, recipients of CARES Act HEERF funding are required to provide public reporting of student aid funds disbursed. Cause: The College failed to comply due to a lack of policies and procedures in this area and a lack of knowledge of federal requirements among new management level staff. Effect: The College is not in compliance with federal regulations under the requirement of 31 USC Chapter 75 and 2 CFR Part 200, Subpart F. Repeat Finding: Not a repeat finding Recommendation: RBT suggests that the College develop and follow detailed controls over federal grant requirements. Perspective: This issue appears to be systemic since it impacted all four quarterly reporting periods. Management’s Response: See corrective action plan.

Corrective Action Plan

The Vice President of Administrative Services will seek to add staff to the finance department to support grant initiatives. During FY 24‐25 a grant policy will be developed and effort be made to communicate each grant initiative as it becomes available, to the Executive Council. This process and staffing update will help the college provide more detail, accuracy and controls over grants. This will be accomplished by 8‐1‐2025.

Categories

Reporting

Other Findings in this Audit

  • 555627 2023-008
    Material Weakness Repeat
  • 555628 2023-009
    Significant Deficiency
  • 555630 2023-011
    Significant Deficiency
  • 555631 2023-012
    -
  • 555632 2023-013
    Significant Deficiency
  • 1132069 2023-008
    Material Weakness Repeat
  • 1132070 2023-009
    Significant Deficiency
  • 1132071 2023-010
    Material Weakness
  • 1132072 2023-011
    Significant Deficiency
  • 1132073 2023-012
    -
  • 1132074 2023-013
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $2.26M
84.425 Education Stabilization Fund $1.72M
84.268 Federal Direct Student Loans $1.40M
84.038 Federal Perkins Loan Program_federal Capital Contributions $419,625
84.048 Career and Technical Education -- Basic Grants to States $96,792
84.033 Federal Work-Study Program $46,052
84.007 Federal Supplemental Educational Opportunity Grants $38,700