EIN: 440668521
UEI: GYVVL4GT18L3
Audited by: KPM CPAC, PC
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 24, 2023. 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 July 24, 2023 (1136 days ago).
What is a management decision? →The College did not return unearned Title IV funds within the prescribed timeframe. Context: A sample of 25 R2T4 calculations revealed that one student had Title IV funds returned later than the allowable timeframe. All funds were returned in the proper order and amount. Effect: Title IV funds were not returned in a timely manner. Cause: The College did not have specific procedures in place to ensure timely reporting of withdraws by instructors, which in turn, did not provide enough time for the College to identify, prepare, and return funds within the required timeframe. Questioned Costs: The questioned costs would be insignificant due to the funds being returned in the proper order and amount. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 668.173 as it relates to the return of Title IV funds. College Response: The College has well defined policies and procedures that outline attendance requirements and the process for administratively withdrawing students who have met the criterion for 14 consecutive days of non-attendance. Instructors are required to adhere to the College policies. As referenced in 34 CFR 668.173(c)(2), "The Secretary does not consider an institution to be out of compliance with the reserve standard under 68.173(a)(3) if the institution is cited in any audit or review report because it did not return unearned funds in a timely manner for only one or two students, or for less than 5% of the students in the sample referred to in paragraph (c)(1)(i) of this section". This audit indicates that only one student was found outside of the allowable timeframe in the sample. The College understands the necessity to reduce any issues with return of funds and will continue to work with instructors on a regular basis to adhere to the policies and procedures established to stay in compliance with these regulations.
Show full finding ▾Hide full finding ▴Compliance Finding and Significant Deficiency - 2022-001 U.S. Department of Education Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063 & 84.268 Award Year: 2021-2022 2022-001 Special Test and Provisions - Return of Title IV Funds Criteria: In accordance with 34 CFR 668.173(b), the College must return Title IV fund within 45 days after the date the College determined the student withdrew. Additionally, the College is considered an attendance taking school, therefore, they must make the determination that the student withdrew no later than 14 days after the student's last date of attendance as determined by the College from its attendance records. Condition: The College did not return unearned Title IV funds within the prescribed timeframe. Context: A sample of 25 R2T4 calculations revealed that one student had Title IV funds returned later than the allowable timeframe. All funds were returned in the proper order and amount. Effect: Title IV funds were not returned in a timely manner. Cause: The College did not have specific procedures in place to ensure timely reporting of withdraws by instructors, which in turn, did not provide enough time for the College to identify, prepare, and return funds within the required timeframe. Questioned Costs: The questioned costs would be insignificant due to the funds being returned in the proper order and amount. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 668.173 as it relates to the return of Title IV funds. College Response: The College has well defined policies and procedures that outline attendance requirements and the process for administratively withdrawing students who have met the criterion for 14 consecutive days of non-attendance. Instructors are required to adhere to the College policies. As referenced in 34 CFR 668.173(c)(2), "The Secretary does not consider an institution to be out of compliance with the reserve standard under 68.173(a)(3) if the institution is cited in any audit or review report because it did not return unearned funds in a timely manner for only one or two students, or for less than 5% of the students in the sample referred to in paragraph (c)(1)(i) of this section". This audit indicates that only one student was found outside of the allowable timeframe in the sample. The College understands the necessity to reduce any issues with return of funds and will continue to work with instructors on a regular basis to adhere to the policies and procedures established to stay in compliance with these regulations.
FINDING - MAJOR FEDERAL AWARD PROGRAM UNIT 2022-001 Special Test and Provisions - Return of Title IV Funds Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 668.32 as it relates to student eligibility. Corrective Action Take: The College has well defined policies and procedures that outline attendance requirements and the process for administratively withdrawing students who have met the criterion for 14 consecutive calendar days of non-attendance. Instructors are required to adhere to the College policies. As referenced in 34 CFR 668.173(c)(2), "The Secretary does not consider an institution to be out of compliance with the reserve standard under 668.173(a)(3) if the institution is cited in any audit or review report because it did not return unearned funds in a timely manner for one or two students, or for less than 5% of the students in the sample referred to in paragraph (c)(1)(i) of this section". This audit indicates that only one student was found outside of the allowable timeframe in the sample. The College understands the necessity to reduce any issues with return of funds and will continue to work with instructors on a regular basis to adhere to the policies and procedures established to stay in compliance with these regulations. Anticipated Completion Date: Fall semester 2022 and ongoing.
The College disbursed Pell funds to a student that was not deemed eligible. Context: A sample of 40 students revealed that one student received Pell funding without showing eligibility in regards to having a high school diploma, its recognized equivalent, or another indication of high school completion status, or qualifies for one of the ability-to-benefit alternatives. Effect: Pell funds were disbursed to one ineligible student. Cause: The College did not have specific procedures in place to ensure all students had a high school diploma, its recognized equivalent, or another indication of high school completion status, or qualifies for one of the ability-to-benefit alternatives prior to disbursing Pell funds. Questioned costs: $537 of Pell funding (ALN 84.063) was received during the Fall 2021 semester before becoming eligible during the Spring 2022 semester. This is below the known and likely questioned costs reporting threshold. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 668.32 as it relates to student eligibility. Response: The College's Financial Aid Office has implemented new procedures. When final high school transcripts come in during a semester, the Office will add a step to review the actual graduation date to make sure that the College is not paying a student for an ineligible semester.
Show full finding ▾Hide full finding ▴Compliance Finding and Significant Deficiency 2022-002 U.S. Department of Education Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063 & 84.268 Award Year: 2021-2022 2022-002 Eligibility Criteria: In accordance with 34 CFR 668.32(e), for a student to be deemed eligible for Pell funding, they must have a high school diploma, its recognized equivalent, or another indication of high school completion status, or qualifies for one of the ability-to-benefit alternatives. Condition: The College disbursed Pell funds to a student that was not deemed eligible. Context: A sample of 40 students revealed that one student received Pell funding without showing eligibility in regards to having a high school diploma, its recognized equivalent, or another indication of high school completion status, or qualifies for one of the ability-to-benefit alternatives. Effect: Pell funds were disbursed to one ineligible student. Cause: The College did not have specific procedures in place to ensure all students had a high school diploma, its recognized equivalent, or another indication of high school completion status, or qualifies for one of the ability-to-benefit alternatives prior to disbursing Pell funds. Questioned costs: $537 of Pell funding (ALN 84.063) was received during the Fall 2021 semester before becoming eligible during the Spring 2022 semester. This is below the known and likely questioned costs reporting threshold. Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 668.32 as it relates to student eligibility. Response: The College's Financial Aid Office has implemented new procedures. When final high school transcripts come in during a semester, the Office will add a step to review the actual graduation date to make sure that the College is not paying a student for an ineligible semester.
2022-002 Eligibility Recommendation: The College implement procedures in order to strictly comply with the requirements of 34 CFR 668.173 as it relates to the return of Title IV funds. Corrective Action Taken: The College's Financial Aid Office has implemented new procedures. When final high school transcripts come in during a semester, the Office will add a step to review the actual graduation date to make sure that the College is not paying a student for an ineligible semester. Anticipated Completion Date: Fall semester 2022.
FAC accepted this audit on May 1, 2022 — management decision was due November 1, 2022.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
The College did not return unearned Title IV funds within the prescribed timeframe. Context: A sample of 25 students required to have R2T4?s performed revealed that one student had Title IV funds returned later than 45 days after the date of determination. The student?s funds were returned 69 days after the student?s last date of attendance. Effect: Title IV funds were not returned in a timely manner. Cause: The College did not have specific procedures in place to ensure and verify timely reporting of withdrawals by instructors which in turn did not provide enough time for the College to identify, prepare, and return funds in a timely manner. Questioned Costs: At the most, questionable costs would be interest accrued which are insignificant, therefore there are no questioned costs relating to the issues noted with Title IV funds returned later than the required 45 days after the date of determination. Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of 34 CFR 668.173 as it relates to the time requirements. College Response: The College believes the current procedures are properly implemented and the error was due to a report not showing the student as a complete withdraw due to the creation of a new non-credit course. The report has been updated and tested to ensure accurate return of funds.
Show full finding ▾Hide full finding ▴Significant Deficiency and Compliance U.S. Department of Education Student Financial Assistance Cluster CFDA Nos. 84.007, 84.033, 84.063 and 84.268 Award year: 2019-2020 2020-001 Special Tests and Provisions ? Return of Title IV (R2T4) Funds Criteria: The U.S. Department of Education requires the College to return Title IV funds within 45 days after the date the College determined the student withdrew in accordance with 34 CFR 668.173. Condition: The College did not return unearned Title IV funds within the prescribed timeframe. Context: A sample of 25 students required to have R2T4?s performed revealed that one student had Title IV funds returned later than 45 days after the date of determination. The student?s funds were returned 69 days after the student?s last date of attendance. Effect: Title IV funds were not returned in a timely manner. Cause: The College did not have specific procedures in place to ensure and verify timely reporting of withdrawals by instructors which in turn did not provide enough time for the College to identify, prepare, and return funds in a timely manner. Questioned Costs: At the most, questionable costs would be interest accrued which are insignificant, therefore there are no questioned costs relating to the issues noted with Title IV funds returned later than the required 45 days after the date of determination. Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of 34 CFR 668.173 as it relates to the time requirements. College Response: The College believes the current procedures are properly implemented and the error was due to a report not showing the student as a complete withdraw due to the creation of a new non-credit course. The report has been updated and tested to ensure accurate return of funds.
U.S. Department of Education Crowder College respectfully submits the following corrective action plan for the year ended June 30, 2020. Contact information for the individual responsible for the corrective action: Ms. Amy Rand, Vice President of Finance Crowder College 601 Laclede Ave Neosho, MO 64850 Independent public accounting firm: KPM CPAs, PC, 1445 E. Republic Road, Springfield, MO 65804 Audit Period: Year ended June 30, 2020 The findings from the June 30, 2020, Schedule of Findings and Questioned Costs ? Major Federal Award Programs are discussed below. The findings are numbered with the numbers assigned in the schedule. Findings ? Federal Award Program Audit Significant Deficiencies and Compliance 2020-001 ? Special Tests and Provisions ? Return of Title I (R2T4) Funds Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of 34 CFR 668.173 as it relates to the time requirements. Corrective Action Plan Taken: The College believes the current procedures are properly implemented and the error was due to a report not showing the student as a complete withdraw due to the creation of a new non-credit course. The report has been updated and tested to ensure accurate return of funds. Anticipated Completion Date: December 31, 2020. Sincerely, Amy Rand, Vice President of Finance Crowder College
FAC accepted this audit on February 17, 2020 — management decision was due August 17, 2020.
The College has procedures in place to correctly report Pell origination records and disbursement records within the required timeframe, but those procedures did not detect the incorrect origination record within the required timeframe. Context: A sample of 40 students revealed that one student had an incorrect Pell origination record. The origination record was correct in all aspects except for the cost of attendance. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause: The College did not have specific procedures in place to properly compare Pell origination records to College internal records. Questioned Costs: The College awarded funds using the correct cost of attendance, however, the incorrect cost of attendance was reported through the COD. Therefore, there are no determinable questioned costs. Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of the Department of Education to correctly submit Pell origination records. We further recommend that the College compare and reconcile internal Pell origination records to the records submitted through COD. College Response: The College has created and implemented procedures to compare and reconcile internal Pell origination records submitted through COD. This procedure will ensure the College complies with the Department of Education requirements to correctly submit Pell origination records
Show full finding ▾Hide full finding ▴Significant Deficiency and Compliance U.S. Department of Education Student Financial Assistance Cluster CFDA Nos. 84.007, 84.033, 84.063 and 84.268 Award year: 2018-2019 2019-001 Reporting ? Financial Reporting Criteria: The College is required to submit Pell origination records and disbursement records to the Department of Education through the Common Origination and Disbursement System (COD). Key origination items are: Social Security Number, award amount, enrollment date, verification status code, transaction number, cost of attendance, and academic calendar. Condition: The College has procedures in place to correctly report Pell origination records and disbursement records within the required timeframe, but those procedures did not detect the incorrect origination record within the required timeframe. Context: A sample of 40 students revealed that one student had an incorrect Pell origination record. The origination record was correct in all aspects except for the cost of attendance. A non-statistical sampling methodology was used to select the sample. Effect: The Department of Education may be making decisions on incorrect or outdated information. Cause: The College did not have specific procedures in place to properly compare Pell origination records to College internal records. Questioned Costs: The College awarded funds using the correct cost of attendance, however, the incorrect cost of attendance was reported through the COD. Therefore, there are no determinable questioned costs. Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of the Department of Education to correctly submit Pell origination records. We further recommend that the College compare and reconcile internal Pell origination records to the records submitted through COD. College Response: The College has created and implemented procedures to compare and reconcile internal Pell origination records submitted through COD. This procedure will ensure the College complies with the Department of Education requirements to correctly submit Pell origination records
U.S. Department of Education Crowder College respectfully submits the following corrective action plan for the year ended June 30, 2019. Contact information for the individual responsible for the corrective action: Ms. Amy Rand, Vice President of Finance Crowder College 601 Laclede Ave Neosho, MO 64850 Independent public accounting firm: KPM CPAs, PC, 1445 E. Republic Road, Springfield, MO 65804 Audit Period: Year ended June 30, 2019 The findings from the June 30, 2019, Schedule of Findings and Questioned Costs ? Major Federal Award Programs are discussed below. The findings are numbered with the numbers assigned in the schedule. Findings ? Federal Award Program Audit Significant Deficiencies and Compliance 2019-001 ? Reporting ? Financial Reporting Recommendation: We recommend the College implement procedures in order to strictly comply with the requirements of the Department of Education to correctly submit Pell origination records. We further recommend that the College compare and reconcile internal Pell origination records to the records submitted through COD. Corrective Action Plan Taken: The College created and implemented procedures to compare and reconcile internal Pell origination records submitted through COD. Anticipated Completion Date: December 31, 2019. Sincerely, Amy Rand, Vice President of Finance Crowder College
FAC accepted this audit on January 20, 2019 — management decision was due July 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 25, 2018 — management decision was due July 25, 2018.
GSA_MIGRATION
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2016-001
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 22, 2017 — management decision was due July 22, 2017.
GSA_MIGRATION
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2015-001
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