Finding 621087 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-04
Audit: 50778
Organization: Barton County Community College (KS)
Auditor: Adamsbrown LLC

AI Summary

  • Core Issue: Errors were found in reporting data for TRIO participants, with 17 out of 350 attributes tested being incorrect.
  • Impacted Requirements: Internal controls must ensure accurate submission of reporting data to the Department of Education.
  • Recommended Follow-Up: The College should review and strengthen its controls to improve data accuracy in future reports.

Finding Text

Federal Program TRIO Cluster Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that required reporting data is accurately submitted to the Department of Education. Condition During testing, we identified errors in certain data elements reported during the year for TRIO participants. Of the 350 attributes tested, 17 were incorrectly reported. Context Attributes with errors discovered include date of first project service, data relating to secondary school status, eligibility basis, and date of last project service. None of these items resulted in an ineligible individual participating in the program; only the reporting data submitted to the Department of Education was inaccurate. Cause The program acceptance date was incorrectly being entered for the date of first project service attribute reported for one of the TRIO programs. In addition, there were several other attributes that were entered incorrectly, either as a result of human error, or because activity took place after the participant?s date of last project service was entered. Effect Several reporting attributes had inaccurate data reported for some of the participants. No material impacts on the financial statements or on the program are anticipated. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Views of responsible officials See Corrective Action Plan.

Categories

Eligibility Reporting

Other Findings in this Audit

  • 44645 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $3.58M
84.268 Federal Direct Student Loans $3.03M
84.425 Education Stabilization Fund $1.19M
84.042 Trio_student Support Services $358,984
84.066 Trio_educational Opportunity Centers $326,226
84.047 Trio_upward Bound $305,909
93.575 Child Care and Development Block Grant $174,000
84.002 Adult Education - Basic Grants to States $138,680
84.048 Career and Technical Education -- Basic Grants to States $125,848
84.007 Federal Supplemental Educational Opportunity Grants $76,170
94.002 Retired and Senior Volunteer Program $58,725
84.033 Federal Work-Study Program $35,658
47.076 Education and Human Resources $21,409
10.559 Summer Food Service Program for Children $5,438
10.558 Child and Adult Care Food Program $1,410