EIN: 826000936
UEI: SQ6WJHZDPL62
Audited by: Eide Bailly LLP
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 January 5, 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 July 5, 2026 (63 days ago).
What is a management decision? →During our review of the return of Title IV funds, there were eleven instances out of thirty in which the Title IV funds to be returned were not calculated and returned if required within the 45-day maximum timeframe allowed. The R2T4 calculations for fall 2024 were not performed until February 2025. Cause: The College’s existing control procedures to ensure the return of Title IV funds is calculated and the funds returned within 45 days were not functioning. Effect: The funds required to be returned were not calculated timely and were not remitted to the DOE timely. Questioned Costs: None reported Sampling: A nonstatistical sample of 30 returns out of 149 returns were selected for testing. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process that regularly reviews all withdrawn students that received Title IV awards and ensure the return of Title IV funds is calculated timely, and the amount calculated is appropriately remitted back to the DOE in a timely manner. Views of Responsible Officials: The Director of Financial Aid agrees with the finding.
Show full finding ▾Hide full finding ▴2025-001 Direct Programs – Department of Education ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provisions – Return to Title IV Material Weakness in Internal Controls Over Compliance Criteria: 34 CFR section 668.22(e) states that if a student withdraws from classes and has received student financial aid, the amount of unearned Title IV assistance must be calculated and returned to the Department of Education (DOE) as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Condition: During our review of the return of Title IV funds, there were eleven instances out of thirty in which the Title IV funds to be returned were not calculated and returned if required within the 45-day maximum timeframe allowed. The R2T4 calculations for fall 2024 were not performed until February 2025. Cause: The College’s existing control procedures to ensure the return of Title IV funds is calculated and the funds returned within 45 days were not functioning. Effect: The funds required to be returned were not calculated timely and were not remitted to the DOE timely. Questioned Costs: None reported Sampling: A nonstatistical sample of 30 returns out of 149 returns were selected for testing. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process that regularly reviews all withdrawn students that received Title IV awards and ensure the return of Title IV funds is calculated timely, and the amount calculated is appropriately remitted back to the DOE in a timely manner. Views of Responsible Officials: The Director of Financial Aid agrees with the finding.
Federal Agency Name: Department of Education – Direct Programs ALN #84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provisions – Returns to Title IV Finding Summary: During the review of the return to Title IV funds, there were eleven instances out of thirty in which the Title IV funds to be returned were not calculated and returned if required within the 45-day maximum timeframe allowed. The R2T4 calculations for fall 2024 were not performed until February 2025. Responsible Individual(s): Director of Financial Aid Corrective Action Plan: This finding was due to the turnover of key personnel in the financial aid office during the academic year. Staffing in the office is currently stable and properly trained on regulations and the timing requirements and calculation of Return to Title IV. College is developing and refining a process to review and return Title IV funds in a timely manner. The calculations for subsequent semesters have been made in a timely manner. Anticipated Completion Date: Fall 2025
During our review of the reconciliation process, we noted that only the month of January was reconciled as required by the DOE. Cause: The College’s existing control procedures to ensure reconciliation was occurring monthly were not functioning. Effect: The College did not reconcile the funds received with actual disbursement records the College submitted to COD. As a result, any difference between DOE’s records and the College’s financial and business records could go undetected and uncorrected. Questioned Costs: None reported Sampling: No sampling was done as the reconciliation process for the year was not performed for any month other than January 2025. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process that requires monthly reconciliation of the funds received with actual disbursement records the College submitted to COD. Views of Responsible Officials: The Director of Financial Aid agrees with the finding.
Show full finding ▾Hide full finding ▴2025-002 Direct Programs – Department of Education ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Cash Management & Reporting Material Weakness in Internal Controls Over Compliance Criteria: 34 CFR 685.300(b)(5). Electronic Announcements DL-22-07 and GENERAL-22-86 explain that a school must reconcile the funds it received from G5 with actual disbursement records the school submitted to COD. The school is required to account for any differences by reconciling the DOE’s records (School Account Statements) with the school’s financial and business records. Condition: During our review of the reconciliation process, we noted that only the month of January was reconciled as required by the DOE. Cause: The College’s existing control procedures to ensure reconciliation was occurring monthly were not functioning. Effect: The College did not reconcile the funds received with actual disbursement records the College submitted to COD. As a result, any difference between DOE’s records and the College’s financial and business records could go undetected and uncorrected. Questioned Costs: None reported Sampling: No sampling was done as the reconciliation process for the year was not performed for any month other than January 2025. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process that requires monthly reconciliation of the funds received with actual disbursement records the College submitted to COD. Views of Responsible Officials: The Director of Financial Aid agrees with the finding.
Department of Education – Direct Programs ALN # 84.268, 84.063, 84.007, 84.003 Student Financial Assistance Cluster – Cash Management and Reporting Finding Summary: During the review of the reconciliation process, it was noted that only the month of January was reconciled as required by the DOE. The school is required to reconcile funds received from G5 with actual disbursement records submitted to COD. The school is required to account for any differences between the DOE’s records and the school’s financial and business records. Responsible Individuals: Director of Financial Aid and Director of Finance Corrective Action Plan: The College will implement a process that requires regular reconciliation of funds received with disbursement records submitted to COD. This reconciliation will be reviewed by both the Director of Financial Aid and the Director of Finance to ensure the records are reconciled. Anticipated Completion Date: Fall 2025
During our review of the calculation of student disbursements, we noted a student whose awards exceeded the unmet need. This over award was created by OFA that was received in the form of non-Title IV scholarships. Cause: The College’s existing control procedures to ensure that students receiving OFA were not over awarded were not functioning properly. Effect: The College did not take OFA into consideration when disbursing Title IV awards. As a result, a student received awards exceeding the unmet need. Questioned Costs: $1,663 Sampling: A nonstatistical sample of 60 disbursements out of 6,700 disbursements were selected for testing. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process to ensure OFA are properly identified and taken into consideration when creating a student’s financial aid package. The College should consider whether or not the Department of Education needs to be made whole. Views of Responsible Officials: The Director of Financial Aid agrees with the finding.
Show full finding ▾Hide full finding ▴2025-003 Direct Programs – Department of Education ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – Disbursement to or on Behalf of Students Material Weakness in Internal Controls Over Compliance Criteria: According to the Student Financial Aid Handbook, when calculating a student’s unmet need, non-FSA sources of aid need to be taken into consideration. When classifying non-FSA sources of aid, if a student receives the award because of postsecondary enrollment (for example, a scholarship from a local social club that requires a student to be attending a postsecondary school), it counts as Other Financial Assistance (OFA). The College must make a reasonable attempt to determine what OFA the student will receive and apply as the total consideration for the student's aid package. Condition: During our review of the calculation of student disbursements, we noted a student whose awards exceeded the unmet need. This over award was created by OFA that was received in the form of non-Title IV scholarships. Cause: The College’s existing control procedures to ensure that students receiving OFA were not over awarded were not functioning properly. Effect: The College did not take OFA into consideration when disbursing Title IV awards. As a result, a student received awards exceeding the unmet need. Questioned Costs: $1,663 Sampling: A nonstatistical sample of 60 disbursements out of 6,700 disbursements were selected for testing. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process to ensure OFA are properly identified and taken into consideration when creating a student’s financial aid package. The College should consider whether or not the Department of Education needs to be made whole. Views of Responsible Officials: The Director of Financial Aid agrees with the finding.
Department of Education – Direct Programs ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – Disbursement on Behalf of Students Finding Summary: During the review of the calculation of student disbursements, a student was noted whose awards exceed the unmet needs. This over award that was created was in the form of non-Title IV scholarships. Responsible Individual: Director of Financial Aid Corrective Action Plan: The Office of Financial Aid is refining and validating the process for monitoring unmet need and potential over-awarding. The College will put extra effort on ensuring that this situation does not re-occur and ensure that all staff are following the established process to evaluate unmet need. Anticipated Completion Date: Fall 2025
During our review of the direct loans disbursed to students, we noted notifications were not sent to students and parents as required. Cause: The College’s existing control procedures to ensure proper notification to students and parents were not functioning properly. Effect: The College did not send the required notifications to students and parents receiving loans under Title IV. Questioned Costs: None Sampling: A nonstatistical sample of 60 students out of 1,696 students were selected for testing. Within this sample of 60 there were 13 students receiving loans. Total population of students receiving loans was 718. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process to ensure proper notification of loans is sent to students and parents within the timeframe required by DOE. Views of Responsible Officials: The Director of Financial Aid agrees with the finding.
Show full finding ▾Hide full finding ▴2025-004 Direct Programs – Department of Education ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – Disbursement to or on Behalf of Students Significant Deficiency in Internal Controls Over Compliance Criteria: Prior to making a disbursement, the school must notify students of the amount and type of Title IV funds they are expected to receive, and how and when those disbursements will be made (often referred to as an award letter or college financing plan) (34 CFR 668.165(a)(1)). Additionally, when direct loans are being credited to a student’s account, the institution must notify the student, or parent, in writing of (1) the date and amount of the disbursement; (2) the student’s right, or parent’s right, to cancel all or a portion of that loan or loan disbursement and have the loan proceeds returned to the holder of that loan; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan (a minimum of 14 or 30 days depending on confirmation process). Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with direct loan. Condition: During our review of the direct loans disbursed to students, we noted notifications were not sent to students and parents as required. Cause: The College’s existing control procedures to ensure proper notification to students and parents were not functioning properly. Effect: The College did not send the required notifications to students and parents receiving loans under Title IV. Questioned Costs: None Sampling: A nonstatistical sample of 60 students out of 1,696 students were selected for testing. Within this sample of 60 there were 13 students receiving loans. Total population of students receiving loans was 718. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process to ensure proper notification of loans is sent to students and parents within the timeframe required by DOE. Views of Responsible Officials: The Director of Financial Aid agrees with the finding.
Department of Education – Direct Programs ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – Disbursement on Behalf of Students Finding Summary: School is required to provide specific and timely notification when direct loans are being credited to a student’s account. During the review of the direct loans disbursed to students, it was noted that notifications were not sent to students and parents as required. Responsible Individual: Director of Financial Aid Corrective Action Plan: The College is aware of the requirement and the timing of the notification. The College will create a control process to ensure proper notification of loans is sent as required. Anticipated Completion Date: Fall 2025
During our review of the student statuses on NSLDS, we noted 3 students with the status of “no record found”, and 18 students where the status change was not submitted within the required timeframe established by DOE. Cause: The College’s existing control procedures to ensure that student status are reported accurately and timely in NSLDS were not functioning. Effect: An incorrect status could impact a student’s future awarding and packaging of Title IV. Questioned Costs: None Sampling: A nonstatistical sample of 60 students out of 1,696 students were selected for testing. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process to ensure student status changes are reported accurately and timely to NSLDS. Views of Responsible Officials: The Director of Financial Aid agrees with the finding.
Show full finding ▾Hide full finding ▴2025-005 Direct Programs – Department of Education ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – NSLDS Reporting Significant Deficiency in Internal Controls Over Compliance Criteria: Institutions are required to report enrollment information under the Pell Grant and the Direct Loan and FFEL programs via the NSLDS (OMB No. 1845-0035). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. The data on the institution’s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment. The Certification Date must be within 60 days of the Effective Date of the Status reported. Condition: During our review of the student statuses on NSLDS, we noted 3 students with the status of “no record found”, and 18 students where the status change was not submitted within the required timeframe established by DOE. Cause: The College’s existing control procedures to ensure that student status are reported accurately and timely in NSLDS were not functioning. Effect: An incorrect status could impact a student’s future awarding and packaging of Title IV. Questioned Costs: None Sampling: A nonstatistical sample of 60 students out of 1,696 students were selected for testing. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process to ensure student status changes are reported accurately and timely to NSLDS. Views of Responsible Officials: The Director of Financial Aid agrees with the finding.
Department of Education – Direct Programs ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – NSLDS Reporting Finding Summary: During review of student statuses on NSLDS, 3 students were noted with a status of “no record found”, and 18 students where the status change was not submitted within the required timeframe established by DOE. Responsible Individuals: Director of Financial Aid and Registrar Corrective Action Plan: The College is coordinating efforts between the Office of Financial Aid and the Registrar’s Office to ensure that timely and accurate reporting of student status is made to NSLDS. Anticipated Completion Date: Spring 2026
During our review of the calculation of student disbursements, we noted 2 students who were not awarded the full amount of Pell for which they qualified. Both students were registered in the summer session but were excluded from the financial aid disbursements for the summer session. Cause: The College’s existing control procedures to ensure that students receive the full amount of Pell for which they qualify were not functioning properly. Effect: The College excluded these students from the financial aid disbursements for the summer session. As a result, 2 students did not receive Pell for the summer session. Questioned Costs: None Sampling: A nonstatistical sample of 60 disbursements out of 6,700 disbursements were selected for testing. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process to ensure all sessions are properly identified and taken into consideration when creating a student’s financial aid package. The College should consider making these students whole and verifying that other summer session students were not precluded from receiving Pell awards. Views of Responsible Officials: The Director of Financial Aid agrees with the finding.
Show full finding ▾Hide full finding ▴2025-006 Direct Programs – Department of Education ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – Disbursement to or on Behalf of Students Material Weakness in Internal Controls Over Compliance Criteria: The Federal Pell Grant program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide a foundation of financial aid. The program is administered by the Department of Education (DOE) and postsecondary educational institutions. Maximum and minimum Pell Grant awards are established by statute, but the amount for which each student is eligible is based on Maximum or Minimum Pell Grant eligibility criteria or the student’s SAI. DOE provides funds to the institution based on actual and estimated Pell expenditures. Condition: During our review of the calculation of student disbursements, we noted 2 students who were not awarded the full amount of Pell for which they qualified. Both students were registered in the summer session but were excluded from the financial aid disbursements for the summer session. Cause: The College’s existing control procedures to ensure that students receive the full amount of Pell for which they qualify were not functioning properly. Effect: The College excluded these students from the financial aid disbursements for the summer session. As a result, 2 students did not receive Pell for the summer session. Questioned Costs: None Sampling: A nonstatistical sample of 60 disbursements out of 6,700 disbursements were selected for testing. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process to ensure all sessions are properly identified and taken into consideration when creating a student’s financial aid package. The College should consider making these students whole and verifying that other summer session students were not precluded from receiving Pell awards. Views of Responsible Officials: The Director of Financial Aid agrees with the finding.
Department of Education – Direct Programs ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – Disbursement on Behalf of Students Finding Summary: Two students were identified who were not awarded the full amount of Pell for which they were qualified. Both students were registered in the summer session. Responsible Individual: Director of Financial Aid Corrective Action Plan: The College will implement a control process to ensure all semesters are properly identified and taken into account when creating a financial aid package for students. An evaluation will be done to ensure that no students who are eligible for Pell are precluded from receiving it. Anticipated Completion Date: Spring 2026
FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
During our review of the Return of Title IV funds, there were five instances out of nineteen in which the Title IV funds to be returned was calculated incorrectly. Cause: The College’s existing control procedures for reconciling student withdrawals with amounts returned did not detect the error. Effect: The funds required to be returned were not the correct amount to be remitted to the Department of Education. Questioned Costs: None reported Sampling: A nonstatistical sample of 19 returns out of 118 returns were selected for Return of Title IV testing. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process that regularly reviews all withdrawn students that received federal funds and whether the Return of Title IV funds was calculated correctly, and the amount calculated was appropriately remitted back to the Department of Education (DOE). Views of Responsible Officials: The Director of Financial Aid agrees with the audit finding. Subsequent to the audit finding, the Director of Financial Aid initiated process changes to review calculations and the return of federal funds for student withdrawals. In addition, and as a result of recent changes in personnel in the Financial Aid Department, the Director of Financial Aid is conducting an overall review of the processes and controls for awards and adjustments in student financial aid.
Show full finding ▾Hide full finding ▴2024‐001 Direct Programs – Department of Education ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provisions – Return to Title IV Significant Deficiency in Internal Controls Over Compliance Criteria: 34 CFR section 668.22(e) states that if a student withdraws from classes and has received student financial aid the amount of unearned Title IV assistance must be calculated and returned to the Department of Education. Condition: During our review of the Return of Title IV funds, there were five instances out of nineteen in which the Title IV funds to be returned was calculated incorrectly. Cause: The College’s existing control procedures for reconciling student withdrawals with amounts returned did not detect the error. Effect: The funds required to be returned were not the correct amount to be remitted to the Department of Education. Questioned Costs: None reported Sampling: A nonstatistical sample of 19 returns out of 118 returns were selected for Return of Title IV testing. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process that regularly reviews all withdrawn students that received federal funds and whether the Return of Title IV funds was calculated correctly, and the amount calculated was appropriately remitted back to the Department of Education (DOE). Views of Responsible Officials: The Director of Financial Aid agrees with the audit finding. Subsequent to the audit finding, the Director of Financial Aid initiated process changes to review calculations and the return of federal funds for student withdrawals. In addition, and as a result of recent changes in personnel in the Financial Aid Department, the Director of Financial Aid is conducting an overall review of the processes and controls for awards and adjustments in student financial aid.
Finding 2024‐001 Federal Agency Name: Department of Education Assistance Listing Number: 84.268, 84.063, 84.007, 84.033 Program Name: Student Financial Assistance Cluster – Special Tests and Provisions – Return to Title IV Finding Summary: During our review of the Return of Title IV funds, there were five instances out of nineteen in which the Title IV funds to be returned was calculated incorrectly. Corrective Action Plan: The Office of Financial Aid will review and adjust the process for calculation and review of all Return to Title IV calculations. This process will be documented and reviewed periodically to ensure adherence. Responsible Individual(s): Director of Financial Aid] Anticipated Completion Date: January 2025
During our review of the cash management associated with the match for FSEOG and FWS, it was discovered that the match required by the College of 25 percent, as noted above the federal share of FSEOG and FWS may not exceed 75 percent of total FSEOG and FWS awards, was not performed and there was no waiver to relieve the college of the match requirement. Cause: The College’s existing control procedures for matching the federal funding for FSEOG and FWS reconciling did not detect the error. Effect: The drawdown of funds associated with FSEOG and FWS from the Department of Education was over drawn as the College did not perform the match associated with the two programs. Questioned Costs: None reported Sampling: No sampling was done as the match for the year was not performed. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process that regularly reviews all FSEOG and FWS drawdowns to ensure that the match is appropriately applied before submitting to the Department of Education. Views of Responsible Officials: The Director of Financial Aid and VP of Finance and Business agrees with the audit finding. Subsequent to the audit finding, the VP of Finance and Business initiated process changes to review the drawdowns and submitted a revision of drawdowns to the Department of Education to correct the two program drawdowns as needed. In addition, the trial balance and financial statement amounts were also adjusted to reflect the match for fiscal year 2024. The Director of Financial Aid and VP of Finance and Business will be conducting a review of the processes and controls for FSEOG and FWS closely to ensure this does not occur again.
Show full finding ▾Hide full finding ▴2024‐002 Direct Programs – Department of Education ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Cash Management Significant Deficiency in Internal Controls Over Compliance Criteria: 34 CFR 676.21(a) The Federal share of the FSEOG awards made by an institution may not exceed 75 percent of the amount of FSEOG awards made by that institution. 34 CFR 675.26(a) The Federal share of FWS compensation paid to a student employed other than by a private for-profit organization, as described in § 675.23, may not exceed 75 percent unless the Secretary approves a higher share under paragraph (a)(2) or (d) of this section. Condition: During our review of the cash management associated with the match for FSEOG and FWS, it was discovered that the match required by the College of 25 percent, as noted above the federal share of FSEOG and FWS may not exceed 75 percent of total FSEOG and FWS awards, was not performed and there was no waiver to relieve the college of the match requirement. Cause: The College’s existing control procedures for matching the federal funding for FSEOG and FWS reconciling did not detect the error. Effect: The drawdown of funds associated with FSEOG and FWS from the Department of Education was over drawn as the College did not perform the match associated with the two programs. Questioned Costs: None reported Sampling: No sampling was done as the match for the year was not performed. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process that regularly reviews all FSEOG and FWS drawdowns to ensure that the match is appropriately applied before submitting to the Department of Education. Views of Responsible Officials: The Director of Financial Aid and VP of Finance and Business agrees with the audit finding. Subsequent to the audit finding, the VP of Finance and Business initiated process changes to review the drawdowns and submitted a revision of drawdowns to the Department of Education to correct the two program drawdowns as needed. In addition, the trial balance and financial statement amounts were also adjusted to reflect the match for fiscal year 2024. The Director of Financial Aid and VP of Finance and Business will be conducting a review of the processes and controls for FSEOG and FWS closely to ensure this does not occur again.
Finding 2024‐002 Federal Agency Name: Department of Education Assistance Listing Number: 84.268, 84.063, 84.007, 84.033 Program Name: Student Financial Assistance Cluster – Cash Management Finding Summary: During our review of the cash management associated with the match for FSEOG and FWS, it was discovered that the match required by the College of 25 percent, as noted in the federal share of FSEOG and FWS may not exceed 75 percent of total FSEOG and FWS awards, was not performed and there was no waiver to relieve the college of the match requirement. Corrective Action Plan: The College has corrected for the error for the 2024 award year. The drawdown approval process has been modified to include the 25 match calculation with each drawdown request. Additionally, the college will actively confirm whether or not there is a waiver for the federal match every fiscal year. Responsible Individual(s): Vice President for Finance and Business Affairs and Director of Financial Aid.] Anticipated Completion Date: September 2024
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on December 10, 2021 — management decision was due June 10, 2022.
During our testing over procurement and subrecipients, we noted that there was no process in place to verify that entities with which the College contracts, whether through a vendor relationship or a subrecipient relationship, were not suspended or debarred. Cause: The current process over vendor contracts does not include a step for verifying that the entity had not been suspended or debarred. Effect: The College could contract with vendors or subrecipients that had been suspended or debarred. Questioned Costs: None Context/Sampling: A non-statistical sample of 7 contracts out of 38 total contracts were selected for testing. Repeat Finding from Prior Year(s): None Recommendation: We recommend that the College implement a process where contracts and subrecipients are verified to ensure that they are not suspended or debarred and retain documentation of the verification. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Direct Programs ? Department of Education CFDA# 84.425e, 84.425f, 84.425c, 84.425m Education Stabilization Fund Procurement, Suspension, and Debarment Significant Deficiency in Internal Controls over Compliance Criteria: Under the Uniform Guidance, non-federal entities are prohibited from contracting with or making subawards of covered transactions to parties that are suspended or debarred. Condition: During our testing over procurement and subrecipients, we noted that there was no process in place to verify that entities with which the College contracts, whether through a vendor relationship or a subrecipient relationship, were not suspended or debarred. Cause: The current process over vendor contracts does not include a step for verifying that the entity had not been suspended or debarred. Effect: The College could contract with vendors or subrecipients that had been suspended or debarred. Questioned Costs: None Context/Sampling: A non-statistical sample of 7 contracts out of 38 total contracts were selected for testing. Repeat Finding from Prior Year(s): None Recommendation: We recommend that the College implement a process where contracts and subrecipients are verified to ensure that they are not suspended or debarred and retain documentation of the verification. Views of Responsible Officials: Management agrees with this finding.
Corrective Action Plan: The Office of Finance and Business will implement a process to prevent contracts from being issued to vendors or subrecipients that have been suspended or debarred. Prior to issuing purchase orders or signing contracts that are paid from direct federal funding, when the amount of the contract or purchase exceeds $25,000, the staff in the Office of Finance will verify vendor status with the federal government. A copy of the result of the status search will be saved in a secure location for recordkeeping purposes. If the vendor is not suspended or debarred, the contract or purchase order will be signed and issued. Should the vendor be suspended or debarred, the Office of Finance will work with the campus purchaser to secure a different vendor who is not suspended or debarred.
During our testing of reporting there were five instances of reporting being made outside of the required time frame. Cause: The College did not have controls and processes in place to ensure the information was filed in a timely manner. Effect: The reports were not made readily available at the proper reporting date. Questioned Costs: None Context/Sampling: All reporting dates within testing period were tested. Repeat Finding from Prior Year(s): None Recommendation: We recommend that the College implement a control process in which reports are filed within allotted time frame. The College should also periodically monitor this process to ensure that it is working effectively. Views of Responsible Officials Management agrees with this finding.
Show full finding ▾Hide full finding ▴Direct Programs ? Department of Education CFDA# 84.425e, 84.425f, 84.425c, 84.425m Education Stabilization Fund Reporting Significant Deficiency in Internal Controls over Compliance Criteria: HEERF 18004(a)(1) states that an Institution shall ensure that all information reported is within the required time frames. Condition: During our testing of reporting there were five instances of reporting being made outside of the required time frame. Cause: The College did not have controls and processes in place to ensure the information was filed in a timely manner. Effect: The reports were not made readily available at the proper reporting date. Questioned Costs: None Context/Sampling: All reporting dates within testing period were tested. Repeat Finding from Prior Year(s): None Recommendation: We recommend that the College implement a control process in which reports are filed within allotted time frame. The College should also periodically monitor this process to ensure that it is working effectively. Views of Responsible Officials Management agrees with this finding.
Corrective Action Plan: The College feels it is important to note that all required federal reporting was completed. Of the many and various reporting requirements for COVID relief funds, the College either did not publish within the required timeframe or could not provide proof of publication for 5 reports. All of these 5 reports were required to be published on the institution?s website. At this time, reminders have been placed on the calendars of the people responsible for the reporting to remind them of the deadlines. In addition, the Office of Finance has created a folder on a shared drive for a PDF or screenshot of the proof can be saved. The Office of Finance will work with all reporting parties to ensure reporting is completed on time and documented.
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 6, 2018 — management decision was due June 6, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on December 1, 2017 — management decision was due June 1, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 10, 2016 — management decision was due May 10, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
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