Finding 59062 (2022-001)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-01-09
Audit: 50503
Organization: Rogue Community College (OR)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: There was a lack of review for the SOHOPE Director's timecard, leading to significant deficiencies in internal controls over compliance.
  • Impacted Requirements: The College must ensure all expenditures are reviewed for allowability, as required by federal guidelines.
  • Recommended Follow-Up: Management should implement a robust process to guarantee that all expenditures, including timecards, are consistently reviewed.

Finding Text

2022-001 Direct Program ? U.S. Department of Health and Human Services Federal Financial Assistance Listing # 93.093 Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) Allowable Costs Significant Deficiency in Internal Control over Compliance Criteria: The College is required to have a process in place to ensure that all expenditures are reviewed for allowability. Condition: During our testing over the allowable costs under the grant, we noted 5 instances out of 60, in which there was no review over the SOHOPE Director?s timecard. Cause: Due to turnover at the Dean level during the previous program year and transition to new Dean in the current program year, there was no review of the SOHOPE Program Director?s timecard. Effect: There were 5 instances in which the Director over SOHOPE?s timecard was not reviewed. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 expenditures were tested out of a total of 364 total expenditures, which accounted for $35,597 of $316,351 of federal program expenditures. Repeat Finding from Prior Year: Yes. See Finding 2021-008 in prior year. Recommendation: Management should have a process in place to ensure that all expenditures are reviewed under the grant. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Finding 2022-001 Federal Agency Name: U.S. Department of Health and Human Services Program Name: Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) CFDA #: 93.093 Finding Summary: During the testing over the allowable costs under the grant, auditors noted 5 instances out of 60, in which there was no review over the SOHOPE Director?s timecard. Responsible Individuals: Dr. Jeanine Henriques, Dean of Curriculum and Academic Support Corrective Action Plan: Management was made aware of the need to review and approve all time and effort reports. The SOHOPE grant has ended as September 29, 2021. Anticipated Completion Date: September 2021

Categories

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 59054 2022-002
    Significant Deficiency Repeat
  • 59055 2022-003
    Material Weakness Repeat
  • 59056 2022-002
    Significant Deficiency Repeat
  • 59057 2022-003
    Material Weakness Repeat
  • 59058 2022-002
    Significant Deficiency Repeat
  • 59059 2022-003
    Material Weakness Repeat
  • 59060 2022-002
    Significant Deficiency Repeat
  • 59061 2022-003
    Material Weakness Repeat
  • 635496 2022-002
    Significant Deficiency Repeat
  • 635497 2022-003
    Material Weakness Repeat
  • 635498 2022-002
    Significant Deficiency Repeat
  • 635499 2022-003
    Material Weakness Repeat
  • 635500 2022-002
    Significant Deficiency Repeat
  • 635501 2022-003
    Material Weakness Repeat
  • 635502 2022-002
    Significant Deficiency Repeat
  • 635503 2022-003
    Material Weakness Repeat
  • 635504 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $5.81M
84.268 Federal Direct Student Loans $2.21M
84.042 Trio_student Support Services $531,288
84.002 Adult Education - Basic Grants to States - Title II $508,910
93.093 Affordable Care Act (aca) Health Profession Opportunity Grants (sohope) $316,351
84.044 Trio_talent Search $316,050
84.066 Trio_educational Opportunity Centers $259,822
84.007 Federal Supplemental Educational Opportunity Grants $222,469
84.033 Federal Work-Study Program $164,763
17.261 Wia Pilots, Demonstrations, and Research Projects $45,988
45.310 Grants to States $44,276
59.037 Small Business Development Centers $10,000
84.002 Adult Education - Basic Grants to States - Learning Standars Trainers $7,605
84.048 Career and Technical Education -- Basic Grants to States $5,514
84.425 Education Stabilization Fund $627