Finding 620293 (2022-006)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-02-07
Audit: 46666
Organization: Community Christian College (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The College failed to keep necessary documentation for reporting on the FISAP, leading to a significant deficiency in compliance.
  • Impacted Requirements: Compliance with 34 CFR 673.3 is at risk, as the College did not file timely applications or retain supporting evidence for federal funding programs.
  • Recommended Follow-Up: Implement stronger controls and processes to ensure all FISAP figures are backed by proper documentation and that review evidence is maintained.

Finding Text

Reporting Program Name: Student Financial Assistance Cluster CFDA Number: 84.033, 84.007, 84.063, and 84.032 Federal Agency: U.S. Department of Education Type of Finding: Significant Deficiency and Noncompliance Criteria or Specific Requirement 34 CFR 673.3: To participate in the FWS, or FSEOG programs, an institution shall file an application before the deadline date established annually by the Secretary through publication of a notice in the Federal Register. ED Form 646-1, Fiscal Operations Report and Application to Participate (FISAP) (OMB No. 1845-0030) ? This electronic report is submitted annually to receive funds for the campusbased programs. The data is used in conjunction with institutional program reviews to assess the administrative capability and compliance of the College. Condition Significant Deficiency? The College did not retain supporting evidence utilized for reporting critical information within the FISAP. Questioned Costs There are no questioned costs associated with this finding. Context The College lacked evidence to support figures reported in the FISAP. A nonstatistical sample of 4 key line items out of 23 line items in Part VI, Program Summary for Award Year out were selected for reporting testing. Effect The College is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause The College does not have a process in place to retain reporting documentation. Repeat Finding: No Recommendation It is recommended the College should establish effective controls and processes to ensure that reporting of FISAP figures are properly supported and any evidence of review is maintained.

Categories

Student Financial Aid Reporting Significant Deficiency

Other Findings in this Audit

  • 43834 2022-004
    Material Weakness
  • 43835 2022-005
    Significant Deficiency
  • 43836 2022-006
    Significant Deficiency
  • 43837 2022-007
    Material Weakness
  • 43838 2022-008
    Significant Deficiency
  • 43839 2022-004
    Material Weakness
  • 43840 2022-005
    Significant Deficiency
  • 43841 2022-006
    Significant Deficiency
  • 43842 2022-007
    Material Weakness
  • 43843 2022-008
    Significant Deficiency
  • 43844 2022-004
    Material Weakness
  • 43845 2022-005
    Significant Deficiency
  • 43846 2022-006
    Significant Deficiency
  • 43847 2022-007
    Material Weakness
  • 43848 2022-008
    Significant Deficiency
  • 43849 2022-004
    Material Weakness
  • 43850 2022-005
    Significant Deficiency
  • 43851 2022-006
    Significant Deficiency
  • 43852 2022-007
    Material Weakness
  • 43853 2022-008
    Significant Deficiency
  • 620276 2022-004
    Material Weakness
  • 620277 2022-005
    Significant Deficiency
  • 620278 2022-006
    Significant Deficiency
  • 620279 2022-007
    Material Weakness
  • 620280 2022-008
    Significant Deficiency
  • 620281 2022-004
    Material Weakness
  • 620282 2022-005
    Significant Deficiency
  • 620283 2022-006
    Significant Deficiency
  • 620284 2022-007
    Material Weakness
  • 620285 2022-008
    Significant Deficiency
  • 620286 2022-004
    Material Weakness
  • 620287 2022-005
    Significant Deficiency
  • 620288 2022-006
    Significant Deficiency
  • 620289 2022-007
    Material Weakness
  • 620290 2022-008
    Significant Deficiency
  • 620291 2022-004
    Material Weakness
  • 620292 2022-005
    Significant Deficiency
  • 620294 2022-007
    Material Weakness
  • 620295 2022-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $2.11M
84.268 Federal Direct Student Loans $1.87M
84.425 Education Stabilization Fund $244,993
84.007 Federal Supplemental Educational Opportunity Grants $8,225
84.033 Federal Work-Study Program $3,592