Finding 580089 (2023-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2023-12-07

AI Summary

  • Core Issue: The College did not report any expenditures for the COVID-19 Strengthening Institutions Program in quarterly reports.
  • Impacted Requirements: This violates 2 CFR 200.329 and the federal award terms requiring quarterly expenditure reporting.
  • Recommended Follow-Up: Review and enhance monitoring procedures to ensure compliance with reporting requirements.

Finding Text

Federal Program Information: COVID 19 Strengthening Institutions Program (SIP) ALN 84.425M Criteria: 2 CFR 200.329 and the terms and conditions of the federal award requires the entity to submit reports quarterly. Condition: The total expenditures on quarterly reports was not reported. Questioned Costs: None Context: The testing of the reports showed that no amounts were reported for expenditures on quarterly reports. Cause/Effect: The College failed to report expenditures for SIP. Repeat Finding from Prior Audit?: Yes Recommendation: We recommend review of current practices and implement policies establishing monitoring procedures related to reports. Management Response: The College agrees with the finding and is implementing appropriate procedures.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 3647 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $1.53M
84.425 Covid-19 Higher Education Emergency Relief Fund (heerf) Institutional Aid Portion $1.07M
84.268 Federal Direct Student Loans $942,359
84.425 Covid-19 Higher Education Emergency Relief Fund (heerf) Student Aid Portion $627,109
84.042 Trio_student Support Services $333,826
17.261 Workforce Data Quality Initiative $276,533
84.425 Covid-19 Strengthening Institutions Program (sip) $171,172
47.076 Stem Education $160,262
17.268 H-1b Job Training Grants $134,785
84.031 Higher Education_institutional Aid $103,785
93.558 Temporary Assistance for Needy Families $91,609
84.048 Career and Technical Education -- Basic Grants to States $58,772
84.033 Federal Work-Study Program $35,655
84.007 Federal Supplemental Educational Opportunity Grants $34,095
84.425 Covid-19 Governor's Emergency Education Relief Fund $4,112