COMMUNITY COLLEGE DISTRICT OF ST. LOUIS,
ST. LOUIS COUNTY, MISSOURI
St. Louis, Missouri
OMB CIRCULAR A-133
SINGLE AUDIT REPORT
June 30, 2015
TABLE OF CONTENTS
PAGE
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE
AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS.......................................................................... 1
INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE WITH
REQUIREMENTS THAT COULD HAVE A DIRECT AND
MATERIAL EFFECT ON EACH MAJOR FEDERAL PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE AND
ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
IN ACCORDANCE WITH OMB CIRCULAR A-133 ............................................................. 3
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS .................................................... 6
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ............................... 10
SCHEDULE OF FINDINGS AND QUESTIONED COSTS....................................................... 12
SCHEDULE OF STATUS OF PRIOR FINDINGS.................................................................... 16
CliftonLarsonAllen LLP
CLAconnect.com
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Board of Trustees
Community College District of St. Louis,
St. Louis County, Missouri
St. Louis, Missouri
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to the financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States, the financial statements of the
business-type activities and the remaining fund information of the Community College District of St.
Louis, St. Louis County, Missouri (College) as of and for the year ended June 30, 2015, and the related
notes to the financial statements, which collectively comprise the College’s basic financial statements,
and have issued our report thereon dated January 28, 2016
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the College’s internal
control over financial reporting (internal control) to determine the audit procedures that are appropriate
in the circumstances for expressing an opinion on the financial statements, but not for the purpose of
expressing an opinion on the effectiveness of the College’s internal control. Accordingly, we do not
express an opinion on the effectiveness of the College’s internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph
and was not designed to identify all deficiencies in internal control that might be material weaknesses
or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that
were not identified. However, as described in the accompanying schedule of findings and questioned
costs, we identified a certain deficiency in internal control that we consider to be a material weakness.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a material
misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a
timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those charged
with governance. We consider the deficiency described in the accompanying schedule of findings and
questioned costs as item 2015-001 to be a material weakness.
An independent member of Nexia International
1
Board of Trustees
Community College District of St. Louis,
St. Louis County, Missouri
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the College’s financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an opinion on
compliance with those provisions was not an objective of our audit and, accordingly, we do not express
such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that
are required to be reported under Government Auditing Standards.
College’s Response to Findings
The College’s response to the finding identified in our audit is described in the accompanying schedule
of findings and questioned costs. The College’s response was not subjected to the auditing procedures
applied in the audit of the financial statements and, accordingly, we express no opinion on it.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the result of that testing, and not to provide an opinion on the effectiveness of the
entity’s internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the entity’s internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
a
CliftonLarsonAllen LLP
Peoria, Illinois
January 28, 2016
2
CliftonLarsonAllen LLP
CLAconnect.com
INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE WITH REQUIREMENTS
THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR
FEDERAL PROGRAM, ON INTERNAL CONTROL OVER COMPLIANCE
AND THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
IN ACCORDANCE WITH OMB CIRCULAR A-133
Board of Trustees
Community College District of St. Louis,
St. Louis County, Missouri
St. Louis, Missouri
Report on Compliance for Each Major Federal Program
We have audited the Community College District of St. Louis, St. Louis County, Missouri’s (College)
compliance with the types of compliance requirements described in the OMB Circular A-133
Compliance Supplement that could have a direct and material effect on each of its major federal
programs for the year ended June 30, 2015. The College’s major federal programs are identified in the
summary of auditors’ results section of the accompanying schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and
grants applicable to its federal programs.
Auditors’ Responsibility
Our responsibility is to express an opinion on compliance for each of the College’s major federal
programs based on our audit of the types of compliance requirements referred to above. We
conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America; the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133,
Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB
Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about
whether noncompliance with the types of compliance requirements referred to above that could have a
direct and material effect on a major federal program occurred. An audit includes examining, on a test
basis, evidence about the College’s compliance with those requirements and performing such other
procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major
federal program. However, our audit does not provide a legal determination of the College’s
compliance.
Opinion on Each Major Federal Program
In our opinion, the College complied, in all material respects, with the types of compliance
requirements referred to above that could have a direct and material effect on each of its major federal
programs for the year ended June 30, 2015.
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3
Board of Trustees
Community College of District of St. Louis,
St. Louis County, Missouri
Other Matters
The results of our auditing procedures disclosed instances of noncompliance, which are required to be
reported in accordance with OMB Circular A-133 and which are described in the accompanying
schedule of findings and questioned costs as item 2015-002. Our opinion on each major federal
program is not modified with respect to these matters.
The College’s response to the noncompliance findings identified in our audit is described in the
accompanying schedule of findings and questioned costs. The College’s response was not subjected
to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion
on the response.
Report on Internal Control Over Compliance
Management of the College is responsible for establishing and maintaining effective internal control
over compliance with the types of compliance requirements referred to above. In planning and
performing our audit of compliance, we considered the College’s internal control over compliance with
the types of requirements that could have a direct and material effect on each major federal program to
determine the auditing procedures that are appropriate in the circumstances for the purpose of
expressing our opinion on compliance for each major federal program and to test and report on internal
control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing
an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an
opinion on the effectiveness of the College’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their
assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance
requirement of a federal program on a timely basis. A material weakness in internal control over
compliance is a deficiency, or combination of deficiencies in internal control over compliance, such that
there is a reasonable possibility that material noncompliance with a type of compliance requirement of
a federal program will not be prevented, or detected and corrected, on a timely basis. A significant
deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in
internal control over compliance with a type of compliance requirement of a federal program that is less
severe than a material weakness in internal control over compliance, yet important enough to merit
attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be material weaknesses or significant deficiencies and therefore, material
weaknesses or significant deficiencies may exist that were not identified. We did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses. However,
we identified a certain deficiency in internal control over compliance, as described in the accompanying
schedule of findings and questioned costs as item 2015-002 that we consider to be a significant
deficiency.
4
Board of Trustees
Community College of District of St. Louis,
St. Louis County, Missouri
The College’s response to the internal control over compliance findings identified in our audit is
described in the accompanying schedule of findings and questioned costs. The College’s response
was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we
express no opinion on the response.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the result of that testing based on the requirements of
OMB Circular A-133. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133
We have audited the financial statements of the business-type activities and the remaining fund
information of the College, as of and for the year ended June 30, 2015, and the related notes to the
financial statements, which collectively comprise the College’s basic financial statements. We issued
our report thereon dated January 28, 2016, which contained an unmodified opinion on the financial
statements. Our audit was conducted for the purpose of forming an opinion on the financial statements
that collectively comprise the basic financial statements. The accompanying schedule of expenditures
of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133
and is not a required part of the basic financial statements. Such information is the responsibility of
management and was derived from and relates directly to the underlying accounting and other records
used to prepare the basic financial statements. The information has been subjected to the auditing
procedures applied in the audit of the financial statements and certain additional procedures, including
comparing and reconciling such information directly to the underlying accounting and other records
used to prepare the basic financial statements or to the basic financial statements themselves, and
other additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all
material respects in relation to the basic financial statements as a whole.
a
CliftonLarsonAllen LLP
Peoria, Illinois
January 28, 2016
5
COMMUNITY COLLEGE DISTRICT OF ST. LOUIS,
ST. LOUIS COUNTY, MISSOURI
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2015
Federal Grantor / Pass-Through
Grantor/Program Title
Contract Number
CFDA
Federal
Number Expenditures
NATIONAL AERONAUTICS AND SPACE
ADMINISTRATION
Education Training and Outreach
NNX10AJ23G
43.006
NATIONAL SCIENCE FOUNDATION
S-STEM Scholars
DUE-1059607
47.076
71,951
98.001
98.001
11,843
370,473
UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT
Passed-through: Georgetown University
Scholarship for Ed & Economic Development
SLCC-RX2050-705-12K
Scholarship for Ed & Economic Development
SLCC-RX2050-705-13J
Total from Agency for International Development
$
24,412
382,316
UNITED STATES DEPARTMENT OF EDUCATION
Student Financial Aid Cluster:
Federal Supplemental Education
Opportunity Grant Program
Federal Work Study Program
Federal Pell Grant Program
Federal Direct Student Loans:
Subsidized Loans
Unsubsidised Loans
PLUS Loans
Total Student Financial Aid Cluster
P007A142326
P033A142326
P063P141739
*84.007
*84.033
*84.063
770,469
549,298
33,679,640
P268K151739
P268K151739
P268K151739
*84.268
*84.268
*84.268
5,393,721
3,590,418
51,841
44,035,387
TRIO Cluster:
Upward Bound
Student Support Services
Student Support Services
Student Support Services
Total TRIO Cluster
P047A120670
P042A100624
P042A100326
P042A100777
84.047
84.042
84.042
84.042
309,357
212,925
270,888
228,564
1,021,734
Predominately Black Competitive Grant
P382A110021
84.382A
197,329
Predominately Black Formula Grant
P031P110022
84.031P
114,029
Child Care Parents In School grant
P335A130018
84.335A
351,945
6
COMMUNITY COLLEGE DISTRICT OF ST. LOUIS,
ST. LOUIS COUNTY, MISSOURI
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2015
Federal Grantor / Pass-Through
Grantor/Program Title
Contract Number
UNITED STATES DEPARTMENT OF EDUCATION
(CONTINUED)
Passed-through Missouri Department of
Elementary and Secondary Education:
Title II - C Administration
Title II - C Salaries
Title II - C CP Transition and Retention
Title II - C Prof Growth & Development
Total Perkins IV
CFDA
Federal
Number Expenditures
84.048
84.048
84.048
84.048
Adult Education Literacy
84.002
Total United States Department of Education
$
37,894
361,674
154,710
222,146
776,424
130,276
46,627,124
UNITED STATES DEPARTMENT OF
HEALTH AND HUMAN SERVICES
Child Care Cluster:
Improving the Quality of Child Care
Early Childhood Child Care
Early Childhood Technical Assistant Program
Total Child Care Cluster
Temporary Assistance for Needy Families Cluster:
Passed-through DWD
DWD-MO Customer Service Partnership
Passed-through St. Louis Agency
on Training and Employment:
Slate Missouri Work Assistance
Slate Missouri Work Assistance
Total Temporary Assistance for Needy
Families Cluster
93.575
93.575
93.596
11,999
8,911
13,908
34,818
42-20-46-14
*93.558
285,908
695.14
695.15
*93.558
*93.558
91,336
213,141
590,385
Total United States Department
Health and Human Services
625,203
UNITED STATES DEPARTMENT OF AGRICULTURE
Passed-through Missouri Department of
Health and Human Services:
Child Care Food Program
3MO300305-2013
7
10.558
25,716
COMMUNITY COLLEGE DISTRICT OF ST. LOUIS,
ST. LOUIS COUNTY, MISSOURI
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2015
Federal Grantor / Pass-Through
Grantor/Program Title
Contract Number
DEPARTMENT OF HOUSING AND
URBAN DEVELOPMENT
Passed-through the City of St. Louis, Missouri:
Training for Tomorrow
CFDA
Federal
Number Expenditures
14.228
ENVIRONMENTAL PROTECTION AGENCY
Drinking Water Operator Training (DWOT)
Environmental Job Training Grant
97736201
JT-97741801-0
66.424
66.815
Total Environment Protection Agency
$
74,302
46,143
74,687
120,830
UNITED STATES DEPARTMENT OF LABOR
Passed-through Missouri Department of
Economic Development/St. Louis Agency
on Training and Employemnt:
Slate- Launchcode
Slate- Next Generation Career Ctr (Adult)
Slate- Next Generation Career Ctr (Dislocted Workers)
Slate- NGCC (Hostess NEG)
Slate- NGCC (BIO)
Slate -Youth
County- MO-40 Job Driven NEG
County- NGCC (Adult)
County- NGCC (Dislocted Worker)
314-15
103.15
103.15
103-15
103.15
103.15
17.278
17.258
17.278
17.277
17.268
17.259
17.277
17.258
17.278
Total passed-through Missouri
Department of Economic
Development/St. Louis Agency
on Training and Employemnt
138,550
116,989
58,324
883
10,053
106,415
76,060
825,855
426,699
1,759,828
Passed-through St. Louis Agency on
Training and Employment:
Bio St. Louis Staffing
427-15
Total WIA Cluster
17.268
63,905
1,823,733
8
COMMUNITY COLLEGE DISTRICT OF ST. LOUIS,
ST. LOUIS COUNTY, MISSOURI
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2015
Federal Grantor / Pass-Through
Grantor/Program Title
Contract Number
UNITED STATES DEPARTMENT OF LABOR
(CONTINUED)
Passed-through Metropolitan Communit College
MoStem Wins
CFDA
Federal
Number Expenditures
TC-26470-14-60-A-29
17.282
100,659
TC-25098-13-60-A-29
17.282
1,182,324
Passed-through Ozark Technical Community College:
MoHealthWINs Grant
TC-22499-11-60-A-29
17.282
MoManufacturing Wins- STLCC
TC-23785-12-60-A-29
17.282
1,002,981
MoManufacturing Wins- East Central
TC-23785-12-60-A-29
17.282
541,614
MoManufacturing Wins- Linn State
TC-23785-12-60-A-29
17.282
418,641
MoManufacturing Wins- Metropolitan CC
TC-23785-12-60-A-29
17.282
636,167
MoManufacturing Wins- Mineral Area CC
TC-23785-12-60-A-29
17.282
262,976
MoManufacturing Wins- North Central
TC-23785-12-60-A-29
17.282
274,429
MoManufacturing Wins- Ozark Technical College
TC-23785-12-60-A-29
17.282
341,888
MoManufacturing Wins- State Fair CC
TC-23785-12-60-A-29
17.282
433,809
MoManufacturing Wins- St. Charles CC
TC-23785-12-60-A-29
17.282
570,583
MoManufacturing Wins- MCCA
TC-23785-12-60-A-29
17.282
314,825
MoManufacturing Wins- OTC-MCCA
TC-23785-12-60-A-29
17.282
32,982
Missssippi River Consortium
Total United States Department of Labor
$
758,286
8,695,897
TOTAL EXPENDITURES OF FEDERAL AWARD
$ 56,647,751
* Major Program
9
COMMUNITY COLLEGE DISTRICT OF ST. LOUIS,
ST. LOUIS COUNTY, MISSOURI
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2015
NOTE 1 - GENERAL
The accompanying schedule of expenditures of federal awards (the schedule) presents the
activity of all federal awards programs of the Community College District of St. Louis, St. Louis
County, Missouri (the College) for the year ended June 30, 2015. The College’s reporting entity
is defined in the summary of significant accounting policies in the College’s basic financial
statements. Federal awards received directly from federal agencies as well as passed-through
other government agencies are included on the schedule.
NOTE 2 - BASIS OF ACCOUNTING AND RELATIONSHIP TO FEDERAL FINANCIAL
REPORTS
The accompanying schedule is presented using the accrual basis of accounting. Some federal
financial reports are filed on the cash basis of accounting.
NOTE 3 - ADDITIONAL INFORMATION
As of and during the year ended June 30, 2015, the College did not receive any noncash
federal assistance, federal insurance, or federal loans or loan guarantees. In addition, the
College did not pass through any federal assistance to subrecipients.
NOTE 4 - LOAN PROGRAMS
The College participates in the Federal Direct Student Loan Program, which provides federal
loans directly to the students rather than through private lending institutions. The College is
responsible only for the origination of the loan (e.g., determining student eligibility and
disbursing loan proceeds to the borrower). The Direct Loan Servicer is then responsible for the
overall servicing and collection of the loan. Accordingly, these loans are not included in the
College's financial statements.
The amount reported on the schedule of expenditures of federal awards for the loan program
represents the total value of the loans awarded and paid to the College's students during the
year ended June 30, 2015.
10
COMMUNITY COLLEGE DISTRICT OF ST. LOUIS,
ST. LOUIS COUNTY, MISSOURI
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
NOTE 5 - SUMMARY OF CFDA TOTALS
CFDA
Number
Total
Expenditures
10.558
14.228
17.258
17.259
17.268
17.277
17.278
17.282
43.006
47.076
66.424
66.815
84.002
84.007
84.031P
84.033
84.042
84.047
84.048
84.063
84.268
84.335A
84.382A
93.558
93.575
93.596
98.001
$
25,716
74,302
942,844
106,415
73,958
76,943
623,573
6,872,164
24,412
71,951
46,143
74,687
130,276
770,469
114,029
549,298
712,377
309,357
776,424
33,679,640
9,035,980
351,945
197,329
590,385
20,910
13,908
382,316
TOTAL
$
56,647,751
This information is an integral part of the accompanying schedule.
11
COMMUNITY COLLEGE DISTRICT OF ST. LOUIS,
ST. LOUIS COUNTY, MISSOURI
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2015
Section I - Summary of Auditors’ Results
Financial Statements
Type of auditors’ report issued:
Unmodified
Internal control over financial reporting:
 Material weakness(es) identified?
 Significant deficiencies identified that are
not considered to be material weaknesses?
Noncompliance material to financial statements noted?
x
Yes
No
Yes
Yes


None Reported
No
Yes

No
Federal Awards
Internal control over major programs:
 Material weakness(es) identified?
 Significant deficiencies identified that are
not considered to be material weakness(es)?
Type of auditors’ report issued on compliance for
major programs:
Any audit findings disclosed that are required to be
reported in accordance with section 510(a) of OMB
Circular A-133?
x
Yes
None Reported
Unmodified
x
Yes
No
Identification of major programs:
CFDA Number(s)
TANF CLUSTER
93.558
SFA CLUSTER
84.007
84.033
84.063
84.268
Name of Federal Program or Cluster
Division of Workforce Development - Missouri Customer Service
Partnership & SLATE Missouri Work Assistance
Federal Supplemental Education Opportunity Grant Program
Federal Work Study - Student Financial Assistance Cluster
Federal Pell Grant - Student Financial Assistance Cluster
Federal Direct Student Loans - Student Financial Assistance Cluster
Dollar threshold used to distinguish between type A and type B programs: $378,371
Auditee qualified as low-risk auditee?
Yes
12
x
No
COMMUNITY COLLEGE DISTRICT OF ST. LOUIS,
ST. LOUIS COUNTY, MISSOURI
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2015
Section II - Financial Statement Findings
Finding No. 2015-001 - Financial Statement Preparation
Condition:
The College did not have sufficient internal controls over the reporting requirements of
Government Accounting Standards Board (GASB) Statements No. 68 and 71 on pension
accounting. During the audit we noted the College did not properly record the pension liability
and related assets, deferred outflows and inflows of resources, expenditures and restatement
of net position. An audit adjustment was required to reflect the proper amounts in the financial
statements.
In addition, the related financial statement disclosures and required supplementary information
were not properly completed and presented in accordance with accounting principles generally
accepted in the United States.
Criteria or specific requirement:
Management is responsible for establishing and maintaining internal controls and for the fair
presentation of the financial statements including the related disclosures and required
supplementary information in conformity with accounting principles generally accepted in the
United States.
Effect:
The financial statements were materially misstated prior to the audit adjustment and were not
detected by the College’s internal controls.
Cause:
College management stated that their lack of knowledge in the area, caused by a number of
factors, but primarily by the controller being new to GASB and the departure of the CFO at the
beginning of the audit process, led to the breakdown in internal control over the preparation and
review of the financial statements. This was fully disclosed to the auditors in September. The
College asked for assistance with the required transactions, reporting and disclosures.
Recommendation:
We recommend the College obtain the necessary level of knowledge to properly apply the
GASB accounting principles.
College Response:
The College has taken efforts to obtain additional training for the accounting staff on the new
GASB statements and the accounting treatment and reporting that is required. This includes
obtaining and developing tools and processes to ensure compliance will all aspects of these
new GASB statements.
13
COMMUNITY COLLEGE DISTRICT OF ST. LOUIS,
ST. LOUIS COUNTY, MISSOURI
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2015
Section III - Federal Award Findings and Questioned Costs
Finding 2015-002 - Student Financial Aid Cluster Special Tests and Provisions
United States Department of Education
Federal Supplemental Educational Opportunity Grants – 84.007
Federal Work-Study Program – 84.033
Federal Pell Grant Program – 84.063
Federal Direct Student Loans – 84.268
Condition:
During our testing, we noted the National Student Loan Data Systems (NSLDS) roster returned
yielded error reports that were not corrected and resubmitted within the required 10 days. The
College utilizes the National Student Clearinghouse (NSC) as a third party provider in order to
submit student information to NSLDS. NSC had software conversion issues that failed in
monitoring and correcting submission errors. However, it is possible for the College to create an
Enrollment Reporting Summary Report after reporting student status changes on NSLDS,
which would have detected these types of errors.
Criteria:
Federal regulation requires enrollment status for each student be reported accurately to
NSLDS. In addition, regulations require that an institution make necessary corrections and
return the records within 10 days for any roster files that don’t pass the NSLDS enrollment
reporting edits.
Questioned Costs:
No questioned costs in the current year.
Effect:
The College did not update student enrollment statuses correctly or timely to NSLDS.
Cause:
Management was not aware of the NSC software conversion issues and did not utilize the
Enrollment Reporting Summary Report to determine if student status changes were being
updated accurately and timely.
Recommendation:
We recommend that the College put a process in place to ensure enrollment statuses are
accurately and timely reported to NSLDS. The system should include understanding if and
when the NSC third party servicer has corrected the failed software programming.
14
COMMUNITY COLLEGE DISTRICT OF ST. LOUIS,
ST. LOUIS COUNTY, MISSOURI
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2015
Section III - Federal Award Findings and Questioned Costs
Finding 2015-002 - Student Financial Aid Cluster Special Tests and Provisions
(Continued)
College Response:
The College will continue to utilize the National Student Clearinghouse (NSC) as a third party
provider in order to submit student information to NSLDS. Enrollment data is submitted monthly.
The College will verify future submissions have been processed by the NSC within 5 days of
our submission. If the file has not been processed within this time frame, we will bring this to the
attention of our NSC contact as well as the College’s Management/Director of Financial Aid.
15
COMMUNITY COLLEGE DISTRICT OF ST. LOUIS
ST. LOUIS COUNTY, MISSOURI
SCHEDULE OF STATUS OF PRIOR FINDINGS
Year Ended June 30, 2015
None.
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