Borger Junior College District

Program: Student Financial Assistance Programs ALN 84.063 and 84.268 Program Requirement: Special Tests Criteria: Per OMB No. 1845-0035, the Institution is required to report enrollment information under the Pell grant and Direct loan programs via the NSLDS and certify enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NDLDS Professional Access website. Condition: The reports concerning enrollment data have not been submitted in 2024. Context: The College was unable to provide enrollment data submissions. Cause:The College’s software was not working correctly to allow reporting to the NSLDS. Effect: Students loan repayment of principle and interest would not be made timely. Questioned Costs: N/A Repeat Finding: Yes Recommendation: The College needs to follow the requirements concerning the Enrollment Reporting for the as listed in the compliance supplement and correct reporting to the NSLDS. Views of Responsible Officials: The College agrees with the recommendation to follow the Reporting requirements for Enrollment Reporting.

Program: Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Program Requirement: Procurement Criteria: Pursuant to 2 CFR section 200.206 (d)(1), non-Federal entities are restricted from doing business with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal programs or activities. Condition: Procurement files did not have written documentation of the College’s verification that vendors were not suspended or debarred or otherwise excluded from federal programs. Context: Three out of three procurement files did not have documentation of verification that the vendor was not debarred or suspended. Cause: The College failed to document in the file their verification that the vendor was not debarred or suspended. Effect: The College is not able to provide proper supporting documentation of compliance with the suspended or debarred requirements. Questioned Costs: No Repeat Finding: Yes Recommendation: The College needs to implement a review of process of procurement files to ensure that proper supporting documentation is obtained and included in the procurement files. Views of Responsible Officials: The College agrees with the recommendation and plans to develop a checklist to ensure compliance with the procurement requirements related to suspension and debarment.

Program: Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Program Requirement: Procurement Criteria: Per 2 CFR §200.321 (a), The non-Federal entity must take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Condition: The College’s procurement files did not document that affirmative steps had been taken in the procurement files. Context: Two out of two purchases did not have documentation about affirmative steps taken in the procurement file. Cause: The College has not updated their procurement manual to include verbiage about contracting with small and minority businesses, women’s business enterprises and labor surplus firms. Effect: There are grant documents which address contracting with small and minority businesses while the procurement manual does not reflect this. Questioned Costs: No Repeat Finding: No Recommendation: The College needs to update the procurement manual to include verbiage about contracting with small and minority business, women’s business enterprises and labor surplus firms. Views of Responsible Officials: The College agrees with the recommendation to update the procurement manual to address 2 CFR §200.321 (a).

Program: Student Financial Assistance Programs ALN 84.063 and 84.268 Program Requirement: Special Tests Criteria: Per OMB No. 1845-0035, the Institution is required to report enrollment information under the Pell grant and Direct loan programs via the NSLDS and certify enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NDLDS Professional Access website. Condition: The reports concerning enrollment data have not been submitted in 2023. Context: The College was unable to provide any enrollment data submissions. Cause: The College’s new accounting software was not working correctly to allow reporting to the NSLDS. Effect: Students loans may become due and the student may be charged incorrect interest amounts. Questioned Costs: N/A Repeat Finding: No Recommendation: The College needs to follow the requirements concerning the Enrollment Reporting for the as listed in the compliance supplement. Views of Responsible Officials: The College agrees with the recommendation to follow the Reporting requirements for Enrollment Reporting.