EIN: 236003597
UEI: NT5FMGLCNGA7
Audited by: Herbein + Company, Inc.
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 12, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 12, 2026 (10 days from today).
What is a management decision? →FAC accepted this audit on March 12, 2026 — management decision was due September 12, 2026.
FAC accepted this audit on January 10, 2025 — management decision was due July 10, 2025.
FAC accepted this audit on January 10, 2025 — management decision was due July 10, 2025.
FAC accepted this audit on February 27, 2024 — management decision was due August 27, 2024.
Federal Program Federal Pell Grant Program ALN 84.063, Contract #P063P222957; Federal Direct Student Loans ALN 84.268, Contract #P268K232957 Criteria Institutions are required to submit Direct Loan and Pell Grant origination records to the Common Origination and Disbursement (COD) system. The origination records report the student’s social security number, award amount, enrollment date, verification status code, transaction number, and cost of attendance, which are key line items identified to be tested by the auditor in the Compliance Supplement issued by the Office of Management and Budget. Condition/Cause Out of a sample of 20 students who received a Pell Grant or Direct Loan during the year, cost of attendance was reported incorrectly within the COD system for 2 students. The cost of attendance reported within the system was $26,653 for each student, which was the independent cost of attendance; however, the cost of attendance used to calculate the amount of aid awarded for each student was $19,591, which was the dependent cost of attendance. In both cases, the student was a dependent. When the origination record was created for both students, the cost of attendance automatically defaulted to the independent rate and was not manually adjusted to the dependent rate. The federal awarding worksheet and calculation to determine eligibility used the correct cost of attendance based on the dependent status; therefore, the improper reporting within COD did not create an over-award or any monetary error in the disbursement of funds. Effect The reporting of cost of attendance was incorrect and therefore, the School was not in compliance with the reporting requirements for the origination records. Questioned Costs None. Context A sample of 20 students was used for testing of origination records. The cost of attendance utilized to calculate the aid was correct, and therefore, the amount of aid disbursed was in compliance with the program requirements. The incorrect cost of attendance was reported within COD and controls were not in place to detect the inaccurate reporting. Repeat Finding No. Recommendation We recommend that a process be put in place to have a second individual review the origination record in the COD system for accuracy against the calculation performed on the financial award worksheet. Management Response See corrective action plan included in this report package.
Show full finding ▾Hide full finding ▴Federal Program Federal Pell Grant Program ALN 84.063, Contract #P063P222957; Federal Direct Student Loans ALN 84.268, Contract #P268K232957 Criteria Institutions are required to submit Direct Loan and Pell Grant origination records to the Common Origination and Disbursement (COD) system. The origination records report the student’s social security number, award amount, enrollment date, verification status code, transaction number, and cost of attendance, which are key line items identified to be tested by the auditor in the Compliance Supplement issued by the Office of Management and Budget. Condition/Cause Out of a sample of 20 students who received a Pell Grant or Direct Loan during the year, cost of attendance was reported incorrectly within the COD system for 2 students. The cost of attendance reported within the system was $26,653 for each student, which was the independent cost of attendance; however, the cost of attendance used to calculate the amount of aid awarded for each student was $19,591, which was the dependent cost of attendance. In both cases, the student was a dependent. When the origination record was created for both students, the cost of attendance automatically defaulted to the independent rate and was not manually adjusted to the dependent rate. The federal awarding worksheet and calculation to determine eligibility used the correct cost of attendance based on the dependent status; therefore, the improper reporting within COD did not create an over-award or any monetary error in the disbursement of funds. Effect The reporting of cost of attendance was incorrect and therefore, the School was not in compliance with the reporting requirements for the origination records. Questioned Costs None. Context A sample of 20 students was used for testing of origination records. The cost of attendance utilized to calculate the aid was correct, and therefore, the amount of aid disbursed was in compliance with the program requirements. The incorrect cost of attendance was reported within COD and controls were not in place to detect the inaccurate reporting. Repeat Finding No. Recommendation We recommend that a process be put in place to have a second individual review the origination record in the COD system for accuracy against the calculation performed on the financial award worksheet. Management Response See corrective action plan included in this report package.
U.S. Department of Education: Chester County Technical College High School respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public account firm: Herbein + Company, Inc., 2763 Century Boulevard, Reading, PA 19610 Audit Period: Year Ended June 30, 2023 Contact Person: Joseph Lubitsky, Director of Administrative Services Anticipated Completion Date: January 2024 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. 2023-001 REPORTING - SIGNIFICANT DEFICIENCY Federal Program Federal Pell Grant Program ALN 84.063, Contract #P063P222957; Federal Direct Student Loans ALN 84.268, Contract #P268K232957 Criteria Institutions are required to submit Direct Loan and Pell Grant origination records to the Common Origination and Disbursement (COD) system. The origination records report the student’s social security number, award amount, enrollment date, verification status code, transaction number, and cost of attendance, which are key line items identified to be tested by the auditor in the Compliance Supplement issued by the Office of Management and Budget. When the origination record was created for both students, the cost of attendance automatically defaulted to the independent rate and was not manually adjusted to the dependent rate. The federal awarding worksheet and calculation to determine eligibility used the correct cost of attendance based on the dependent status; therefore, the improper reporting within COD did not create an over-award or any monetary error in the disbursement of funds. Condition/Cause Out of a sample of 20 students who received a Pell Grant or Direct Loan during the year, cost of attendance was reported incorrectly within the COD system for 2 students. The cost of attendance reported within the system was $26,653 for each student, which was the independent cost of attendance; however, the cost of attendance used to calculate the amount of aid awarded for each student was $19,591, which was the dependent cost of attendance. In both cases, the student was a dependent. When the origination record was created for both students, the cost of attendance automatically defaulted to the independent rate and was not manually adjusted to the dependent rate. The federal awarding worksheet and calculation to determine eligibility used the correct cost of attendance based on the dependent status; therefore, the improper reporting within COD did not create an over-award or any monetary error in the disbursement of funds. Effect The reporting of cost of attendance was incorrect and therefore, the School was not in compliance with the reporting requirements for the origination records. Questioned Costs None. Context A sample of 20 students was used for testing of origination records. The cost of attendance utilized to calculate the aid was correct, and therefore, the amount of aid disbursed was in compliance with the program requirements. The incorrect cost of attendance was reported within COD and controls were not in place to detect the inaccurate reporting. Repeat Finding No. Recommendation We recommend that a process be put in place to have a second individual review the origination record in the COD system for accuracy against the calculation performed on the financial award worksheet. Management Response The CCIU Financial Aid Consultant is going to adjust the origination record so a default cost of attendance (COA) budget does not automatically populate the origination record with the independent COA budget. In the future, the COA budget will need to be manually updated with the dependent or independent COA. An internal control has been put in place to ensure the correct reporting of the COA. Once the CCIU Financial Aid Consultant has completed the loan origination and disbursement process, the Bursar will now review the origination record to make sure the correct COA budget is used for each student loan recipient. This will ensure that the correct COA budget is also being reported to COD. Any errors found can be updated and reported to COD before any money is disbursed to the Practical Nursing Program. Both the CCIU Financial Aid Consultant and the Bursar will now sign the awarding sheet to verify a second check has been completed.
FAC accepted this audit on February 27, 2024 — management decision was due August 27, 2024.
Federal Program Federal Pell Grant Program ALN 84.063, Contract #P063P222957; Federal Direct Student Loans ALN 84.268, Contract #P268K232957 Criteria Institutions are required to submit Direct Loan and Pell Grant origination records to the Common Origination and Disbursement (COD) system. The origination records report the student’s social security number, award amount, enrollment date, verification status code, transaction number, and cost of attendance, which are key line items identified to be tested by the auditor in the Compliance Supplement issued by the Office of Management and Budget. Condition/Cause Out of a sample of 20 students who received a Pell Grant or Direct Loan during the year, cost of attendance was reported incorrectly within the COD system for 2 students. The cost of attendance reported within the system was $26,653 for each student, which was the independent cost of attendance; however, the cost of attendance used to calculate the amount of aid awarded for each student was $19,591, which was the dependent cost of attendance. In both cases, the student was a dependent. When the origination record was created for both students, the cost of attendance automatically defaulted to the independent rate and was not manually adjusted to the dependent rate. The federal awarding worksheet and calculation to determine eligibility used the correct cost of attendance based on the dependent status; therefore, the improper reporting within COD did not create an over-award or any monetary error in the disbursement of funds. Effect The reporting of cost of attendance was incorrect and therefore, the School was not in compliance with the reporting requirements for the origination records. Questioned Costs None. Context A sample of 20 students was used for testing of origination records. The cost of attendance utilized to calculate the aid was correct, and therefore, the amount of aid disbursed was in compliance with the program requirements. The incorrect cost of attendance was reported within COD and controls were not in place to detect the inaccurate reporting. Repeat Finding No. Recommendation We recommend that a process be put in place to have a second individual review the origination record in the COD system for accuracy against the calculation performed on the financial award worksheet. Management Response See corrective action plan included in this report package.
Show full finding ▾Hide full finding ▴Federal Program Federal Pell Grant Program ALN 84.063, Contract #P063P222957; Federal Direct Student Loans ALN 84.268, Contract #P268K232957 Criteria Institutions are required to submit Direct Loan and Pell Grant origination records to the Common Origination and Disbursement (COD) system. The origination records report the student’s social security number, award amount, enrollment date, verification status code, transaction number, and cost of attendance, which are key line items identified to be tested by the auditor in the Compliance Supplement issued by the Office of Management and Budget. Condition/Cause Out of a sample of 20 students who received a Pell Grant or Direct Loan during the year, cost of attendance was reported incorrectly within the COD system for 2 students. The cost of attendance reported within the system was $26,653 for each student, which was the independent cost of attendance; however, the cost of attendance used to calculate the amount of aid awarded for each student was $19,591, which was the dependent cost of attendance. In both cases, the student was a dependent. When the origination record was created for both students, the cost of attendance automatically defaulted to the independent rate and was not manually adjusted to the dependent rate. The federal awarding worksheet and calculation to determine eligibility used the correct cost of attendance based on the dependent status; therefore, the improper reporting within COD did not create an over-award or any monetary error in the disbursement of funds. Effect The reporting of cost of attendance was incorrect and therefore, the School was not in compliance with the reporting requirements for the origination records. Questioned Costs None. Context A sample of 20 students was used for testing of origination records. The cost of attendance utilized to calculate the aid was correct, and therefore, the amount of aid disbursed was in compliance with the program requirements. The incorrect cost of attendance was reported within COD and controls were not in place to detect the inaccurate reporting. Repeat Finding No. Recommendation We recommend that a process be put in place to have a second individual review the origination record in the COD system for accuracy against the calculation performed on the financial award worksheet. Management Response See corrective action plan included in this report package.
U.S. Department of Education: Chester County Technical College High School respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public account firm: Herbein + Company, Inc., 2763 Century Boulevard, Reading, PA 19610 Audit Period: Year Ended June 30, 2023 Contact Person: Joseph Lubitsky, Director of Administrative Services Anticipated Completion Date: January 2024 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. 2023-001 REPORTING - SIGNIFICANT DEFICIENCY Federal Program Federal Pell Grant Program ALN 84.063, Contract #P063P222957; Federal Direct Student Loans ALN 84.268, Contract #P268K232957 Criteria Institutions are required to submit Direct Loan and Pell Grant origination records to the Common Origination and Disbursement (COD) system. The origination records report the student’s social security number, award amount, enrollment date, verification status code, transaction number, and cost of attendance, which are key line items identified to be tested by the auditor in the Compliance Supplement issued by the Office of Management and Budget. When the origination record was created for both students, the cost of attendance automatically defaulted to the independent rate and was not manually adjusted to the dependent rate. The federal awarding worksheet and calculation to determine eligibility used the correct cost of attendance based on the dependent status; therefore, the improper reporting within COD did not create an over-award or any monetary error in the disbursement of funds. Condition/Cause Out of a sample of 20 students who received a Pell Grant or Direct Loan during the year, cost of attendance was reported incorrectly within the COD system for 2 students. The cost of attendance reported within the system was $26,653 for each student, which was the independent cost of attendance; however, the cost of attendance used to calculate the amount of aid awarded for each student was $19,591, which was the dependent cost of attendance. In both cases, the student was a dependent. When the origination record was created for both students, the cost of attendance automatically defaulted to the independent rate and was not manually adjusted to the dependent rate. The federal awarding worksheet and calculation to determine eligibility used the correct cost of attendance based on the dependent status; therefore, the improper reporting within COD did not create an over-award or any monetary error in the disbursement of funds. Effect The reporting of cost of attendance was incorrect and therefore, the School was not in compliance with the reporting requirements for the origination records. Questioned Costs None. Context A sample of 20 students was used for testing of origination records. The cost of attendance utilized to calculate the aid was correct, and therefore, the amount of aid disbursed was in compliance with the program requirements. The incorrect cost of attendance was reported within COD and controls were not in place to detect the inaccurate reporting. Repeat Finding No. Recommendation We recommend that a process be put in place to have a second individual review the origination record in the COD system for accuracy against the calculation performed on the financial award worksheet. Management Response The CCIU Financial Aid Consultant is going to adjust the origination record so a default cost of attendance (COA) budget does not automatically populate the origination record with the independent COA budget. In the future, the COA budget will need to be manually updated with the dependent or independent COA. An internal control has been put in place to ensure the correct reporting of the COA. Once the CCIU Financial Aid Consultant has completed the loan origination and disbursement process, the Bursar will now review the origination record to make sure the correct COA budget is used for each student loan recipient. This will ensure that the correct COA budget is also being reported to COD. Any errors found can be updated and reported to COD before any money is disbursed to the Practical Nursing Program. Both the CCIU Financial Aid Consultant and the Bursar will now sign the awarding sheet to verify a second check has been completed.
FAC accepted this audit on January 16, 2023 — management decision was due July 16, 2023.
FAC accepted this audit on January 17, 2023 — management decision was due July 17, 2023.
FAC accepted this audit on January 6, 2022 — management decision was due July 6, 2022.
FAC accepted this audit on January 6, 2022 — management decision was due July 6, 2022.
FAC accepted this audit on January 5, 2021 — management decision was due July 5, 2021.
FAC accepted this audit on January 5, 2021 — management decision was due July 5, 2021.
FAC accepted this audit on January 14, 2020 — management decision was due July 14, 2020.
FAC accepted this audit on January 14, 2020 — management decision was due July 14, 2020.
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
FAC accepted this audit on January 23, 2018 — management decision was due July 23, 2018.
FAC accepted this audit on January 23, 2018 — management decision was due July 23, 2018.
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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