Finding 607432 (2022-009)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 30350
Organization: Northern New Mexico College (NM)

AI Summary

  • Core Issue: Two quarterly reports for student funding lacked posting dates and supporting documentation, affecting their timeliness and accuracy.
  • Impacted Requirements: Compliance with 2 CFR 200.303(a) and CARES Act mandates for public reporting on the institution's website.
  • Recommended Follow-Up: Implement stronger internal controls to ensure accurate and timely review of reports before posting.

Finding Text

2022-009 (2021-008) ? Special Reporting ? Quarterly Reporting ? Significant Deficiency (Modified and Repeated) Federal Program Information Funding Agency: U.S. Department of Education Federal Award Agreement Number: Not Applicable Award Year: Fiscal year 2022 Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425E, 84.425F, and 84.425L Pass-through Agency: Not Applicable, Direct Program Pass-through Identification Number: Not Applicable, Direct Program Condition - Two Quarterly Public Reports for the student portion did not contain dates reports were posted to verify timeliness nor was there support of documentation reviewed and compared prior to posting. Criteria - Per 2 CFR 200.303(a), an entity must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the entity is managing the Federal awards in compliance with statutes, regulations, and the terms and conditions of the award. The CARES Act establishing the Education Stabilization Fund required that reports be publically posted on the institution?s website for the Student Aid and Institutional portions of the Higher Education Emergency Relief Fund (HEERF). The forms must be conspicuously posted on the College?s primary website at certain dates throughout the year.Questioned Costs - Not applicable. Effect - Lack of proper review for accuracy and timeliness of reports can result in improper reporting which could lead to disallowed costs. However, our audit disclosed no instances of unallowable costs. Cause - The College did not have sufficient controls in place to review and approve reports ensuring accuracy and timeliness in accordance with HEERF reporting requirements.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 30920 2022-011
    Significant Deficiency
  • 30921 2022-012
    Material Weakness
  • 30922 2022-013
    Significant Deficiency
  • 30923 2022-010
    Material Weakness
  • 30924 2022-011
    Significant Deficiency
  • 30925 2022-012
    Material Weakness
  • 30926 2022-013
    Significant Deficiency
  • 30927 2022-010
    Material Weakness
  • 30928 2022-011
    Significant Deficiency
  • 30979 2022-012
    Material Weakness
  • 30980 2022-013
    Significant Deficiency
  • 30981 2022-010
    Material Weakness
  • 30982 2022-011
    Significant Deficiency
  • 30983 2022-012
    Material Weakness
  • 30984 2022-013
    Significant Deficiency
  • 30985 2022-010
    Material Weakness
  • 30986 2022-011
    Significant Deficiency
  • 30987 2022-012
    Material Weakness
  • 30988 2022-013
    Significant Deficiency
  • 30989 2022-009
    Significant Deficiency Repeat
  • 30990 2022-009
    Significant Deficiency Repeat
  • 30991 2022-009
    Significant Deficiency Repeat
  • 30992 2022-007
    Material Weakness Repeat
  • 30993 2022-008
    Significant Deficiency
  • 30994 2022-007
    Material Weakness Repeat
  • 30995 2022-008
    Significant Deficiency
  • 30996 2022-007
    Material Weakness Repeat
  • 30997 2022-008
    Significant Deficiency
  • 30998 2022-007
    Material Weakness Repeat
  • 30999 2022-008
    Significant Deficiency
  • 31000 2022-007
    Material Weakness Repeat
  • 31001 2022-008
    Significant Deficiency
  • 37998 2022-010
    Material Weakness
  • 607362 2022-011
    Significant Deficiency
  • 607363 2022-012
    Material Weakness
  • 607364 2022-013
    Significant Deficiency
  • 607365 2022-010
    Material Weakness
  • 607366 2022-011
    Significant Deficiency
  • 607367 2022-012
    Material Weakness
  • 607368 2022-013
    Significant Deficiency
  • 607369 2022-010
    Material Weakness
  • 607370 2022-011
    Significant Deficiency
  • 607421 2022-012
    Material Weakness
  • 607422 2022-013
    Significant Deficiency
  • 607423 2022-010
    Material Weakness
  • 607424 2022-011
    Significant Deficiency
  • 607425 2022-012
    Material Weakness
  • 607426 2022-013
    Significant Deficiency
  • 607427 2022-010
    Material Weakness
  • 607428 2022-011
    Significant Deficiency
  • 607429 2022-012
    Material Weakness
  • 607430 2022-013
    Significant Deficiency
  • 607431 2022-009
    Significant Deficiency Repeat
  • 607433 2022-009
    Significant Deficiency Repeat
  • 607434 2022-007
    Material Weakness Repeat
  • 607435 2022-008
    Significant Deficiency
  • 607436 2022-007
    Material Weakness Repeat
  • 607437 2022-008
    Significant Deficiency
  • 607438 2022-007
    Material Weakness Repeat
  • 607439 2022-008
    Significant Deficiency
  • 607440 2022-007
    Material Weakness Repeat
  • 607441 2022-008
    Significant Deficiency
  • 607442 2022-007
    Material Weakness Repeat
  • 607443 2022-008
    Significant Deficiency
  • 614440 2022-010
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $2.03M
84.425 Covid-19 Higher Education Emergency Relief Fund-Student Aid Portion $1.71M
84.425 Covid-19 Higher Education Emergency Relief Fund-Institutional Portion $1.38M
84.031 Higher Education Institutional Aid $944,439
84.149 Migrant Education College Assistance Migrant Program $416,392
84.141 Migrant Education High School Equivalency Program $378,027
84.047 Trio-Upward Bound $293,217
93.859 Biomedical Research and Research Training $152,114
84.268 Federal Direct Student Loans-Unsubsidized $151,771
84.268 Federal Direct Student Loans-Subsidized $143,289
84.007 Federal Supplemental Education Opportunitygrant $142,902
84.425 Covid-19 Higher Education Emergency Relief Fund-Minority Servinginstitutions Portion $121,532
47.050 Geosciences $85,207
84.066 Trio_educational Opportunity Centers $72,318
84.048 Career and Technical Education -- Basic Grants to States $71,679
84.002 Adult Education - Basic Grants to States $67,633
84.033 Federal Work Study Program $48,682
47.076 Education and Human Resources $16,739
12.598 Centers for Academic Excellence $4,493