Audit 16951

FY End
2022-06-30
Total Expended
$42.12M
Findings
12
Programs
46
Organization: Lincoln University (MO)
Year: 2022 Accepted: 2022-12-19
Auditor: Forvis LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
12480 2022-001 Significant Deficiency Yes N
12481 2022-001 Significant Deficiency Yes N
12482 2022-002 Significant Deficiency Yes L
12483 2022-002 Significant Deficiency Yes L
12484 2022-002 Significant Deficiency Yes L
12485 2022-002 Significant Deficiency Yes L
588922 2022-001 Significant Deficiency Yes N
588923 2022-001 Significant Deficiency Yes N
588924 2022-002 Significant Deficiency Yes L
588925 2022-002 Significant Deficiency Yes L
588926 2022-002 Significant Deficiency Yes L
588927 2022-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $7.60M - 0
84.268 Federal Direct Student Loans $5.30M Yes 1
84.063 Federal Pell Grant Program $3.84M Yes 1
10.512 Agriculture Extension at 1890 Land-Grant Institutions $3.67M - 0
84.031 Higher Education_institutional Aid $789,420 - 0
10.524 Scholarships for Students at 1890 Institutions (b) $699,187 - 0
84.002 Adult Education - Basic Grants to States $435,084 - 0
84.425 Education Stabilization Fund $376,664 Yes 1
84.033 Federal Work-Study Program $273,006 Yes 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $240,065 - 0
10.311 Beginning Farmer and Rancher Development Program $162,670 - 0
10.514 Expanded Food and Nutrition Education Program $128,606 - 0
10.307 Organic Agriculture Research and Extension Initiative $71,169 - 0
47.041 Engineering $68,166 - 0
84.007 Federal Supplemental Educational Opportunity Grants $46,045 Yes 0
47.070 Computer and Information Science and Engineering $38,713 - 0
93.137 Community Programs to Improve Minority Health Grant Program $38,536 - 0
59.037 Small Business Development Centers $36,560 - 0
10.290 Agricultural Market and Economic Research $24,591 - 0
43.001 Science $24,292 - 0
10.902 Soil and Water Conservation $23,552 - 0
10.310 Agriculture and Food Research Initiative (afri) $19,455 - 0
10.202 Cooperative Forestry Research $18,213 - 0
43.008 Education $16,339 - 0
10.309 Specialty Crop Research Initiative $13,895 - 0
10.515 Renewable Resources Extension Act and National Focus Fund Projects $13,858 - 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $13,280 - 0
15.904 Historic Preservation Fund Grants-in-Aid $12,771 - 0
10.210 Higher Education ? Graduate Fellowships Grant Program $11,303 - 0
84.191 Adult Education_national Leadership Activities $10,200 - 0
84.048 Career and Technical Education -- Basic Grants to States $10,041 - 0
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $9,498 - 0
10.523 Centers of Excellence at 1890 Institutions (b) $9,176 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $9,089 - 0
10.216 1890 Institution Capacity Building Grants $7,508 - 0
10.329 Crop Protection and Pest Management Competitive Grants Program $6,263 - 0
10.303 Integrated Programs $5,895 - 0
97.067 Homeland Security Grant Program $5,000 - 0
47.076 Education and Human Resources $4,924 - 0
10.215 Sustainable Agriculture Research and Education $1,600 - 0
10.229 Extension Collaborative on Immunization Teaching & Engagement $1,060 - 0
16.607 Bulletproof Vest Partnership Program $871 - 0
20.607 Alcohol Open Container Requirements $700 - 0
20.600 State and Community Highway Safety $263 - 0
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $-7,198 - 0
10.500 Cooperative Extension Service $-157,800 - 0

Contacts

Name Title Type
JJLJP4TQ9HM7 Stacey Schulte Auditee
5736815030 Kyle Miller Auditor
No contacts on file

Notes to SEFA

Title: Note 2: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lincoln University under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Lincoln University, it is not intended to and does not present the financial position, changes in net assets or cash flows of Lincoln University. De Minimis Rate Used: N Rate Explanation: Lincoln University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Note 4: Federal Loan Programs Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lincoln University under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Lincoln University, it is not intended to and does not present the financial position, changes in net assets or cash flows of Lincoln University. De Minimis Rate Used: N Rate Explanation: Lincoln University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal Direct Student Loan balances are not included in Lincoln Universitys basic financial statements. Loans disbursed during the year are included in federal expenditures presented in the Schedule.

Finding Details

Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2020-2021 Criteria or Specific Requirement ? Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309 Condition ? Student enrollment status changes during the year were not communicated to the National Student Loan Data System (NSLDS). Questioned costs ? None Context ? Out of a population of 16,260 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. None of the student enrollment changes tested were reported to NSLDS. Effect ? NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause ? The Registrar?s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a Repeat Finding ? Repeat finding, 2021-001 Recommendation ? The Registrar?s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2020-2021 Criteria or Specific Requirement ? Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309 Condition ? Student enrollment status changes during the year were not communicated to the National Student Loan Data System (NSLDS). Questioned costs ? None Context ? Out of a population of 16,260 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. None of the student enrollment changes tested were reported to NSLDS. Effect ? NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause ? The Registrar?s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a Repeat Finding ? Repeat finding, 2021-001 Recommendation ? The Registrar?s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act , U.S. Department of Education Program Year 2021-2022; Higher Education Emergency Relief Fund (HEERF) Student Aid, Institutional Aid, and HBCU Portions Criteria or Specific Requirement ? Reporting Condition ? Section 18004(e) of the CARES Act requires each institution that received funds under HEERF I, II, and III to submit quarterly Institutional Aid and HBCU funding portion reports by July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not submit the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) reports within the required timeframe. Similarly, Lincoln University was required to post quarterly public disclosures for the Student Aid funding portion, due July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not post the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) information within the required timeframe. Of the 13 HEERF reports during the year, 6 were not submitted or posted within the required timeframe. Questioned costs ? None Context ? Out of a population of 13 reports required to be submitted during the fiscal year, a sample of 4 reports was selected for testing, one of each type (student, institutional, HBCU, and annual). One of the reports was not submitted within the required timeframe (HBCU report due October 10, 2021). Effect ? The University did not submit reports or post required information timely. Cause ? The University did not have strong controls in place that would trigger the posting of the information within the required timing and that included all required elements. These factors resulted in the University temporarily overlooking this requirement and posting the information past the required deadline, and excluding the number of students that had received the awards and the method of distributing the funds. Identification as a Repeat Finding ? Repeat finding, 2021-002 Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.
CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act , U.S. Department of Education Program Year 2021-2022; Higher Education Emergency Relief Fund (HEERF) Student Aid, Institutional Aid, and HBCU Portions Criteria or Specific Requirement ? Reporting Condition ? Section 18004(e) of the CARES Act requires each institution that received funds under HEERF I, II, and III to submit quarterly Institutional Aid and HBCU funding portion reports by July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not submit the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) reports within the required timeframe. Similarly, Lincoln University was required to post quarterly public disclosures for the Student Aid funding portion, due July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not post the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) information within the required timeframe. Of the 13 HEERF reports during the year, 6 were not submitted or posted within the required timeframe. Questioned costs ? None Context ? Out of a population of 13 reports required to be submitted during the fiscal year, a sample of 4 reports was selected for testing, one of each type (student, institutional, HBCU, and annual). One of the reports was not submitted within the required timeframe (HBCU report due October 10, 2021). Effect ? The University did not submit reports or post required information timely. Cause ? The University did not have strong controls in place that would trigger the posting of the information within the required timing and that included all required elements. These factors resulted in the University temporarily overlooking this requirement and posting the information past the required deadline, and excluding the number of students that had received the awards and the method of distributing the funds. Identification as a Repeat Finding ? Repeat finding, 2021-002 Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.
CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act , U.S. Department of Education Program Year 2021-2022; Higher Education Emergency Relief Fund (HEERF) Student Aid, Institutional Aid, and HBCU Portions Criteria or Specific Requirement ? Reporting Condition ? Section 18004(e) of the CARES Act requires each institution that received funds under HEERF I, II, and III to submit quarterly Institutional Aid and HBCU funding portion reports by July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not submit the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) reports within the required timeframe. Similarly, Lincoln University was required to post quarterly public disclosures for the Student Aid funding portion, due July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not post the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) information within the required timeframe. Of the 13 HEERF reports during the year, 6 were not submitted or posted within the required timeframe. Questioned costs ? None Context ? Out of a population of 13 reports required to be submitted during the fiscal year, a sample of 4 reports was selected for testing, one of each type (student, institutional, HBCU, and annual). One of the reports was not submitted within the required timeframe (HBCU report due October 10, 2021). Effect ? The University did not submit reports or post required information timely. Cause ? The University did not have strong controls in place that would trigger the posting of the information within the required timing and that included all required elements. These factors resulted in the University temporarily overlooking this requirement and posting the information past the required deadline, and excluding the number of students that had received the awards and the method of distributing the funds. Identification as a Repeat Finding ? Repeat finding, 2021-002 Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.
CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act , U.S. Department of Education Program Year 2021-2022; Higher Education Emergency Relief Fund (HEERF) Student Aid, Institutional Aid, and HBCU Portions Criteria or Specific Requirement ? Reporting Condition ? Section 18004(e) of the CARES Act requires each institution that received funds under HEERF I, II, and III to submit quarterly Institutional Aid and HBCU funding portion reports by July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not submit the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) reports within the required timeframe. Similarly, Lincoln University was required to post quarterly public disclosures for the Student Aid funding portion, due July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not post the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) information within the required timeframe. Of the 13 HEERF reports during the year, 6 were not submitted or posted within the required timeframe. Questioned costs ? None Context ? Out of a population of 13 reports required to be submitted during the fiscal year, a sample of 4 reports was selected for testing, one of each type (student, institutional, HBCU, and annual). One of the reports was not submitted within the required timeframe (HBCU report due October 10, 2021). Effect ? The University did not submit reports or post required information timely. Cause ? The University did not have strong controls in place that would trigger the posting of the information within the required timing and that included all required elements. These factors resulted in the University temporarily overlooking this requirement and posting the information past the required deadline, and excluding the number of students that had received the awards and the method of distributing the funds. Identification as a Repeat Finding ? Repeat finding, 2021-002 Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2020-2021 Criteria or Specific Requirement ? Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309 Condition ? Student enrollment status changes during the year were not communicated to the National Student Loan Data System (NSLDS). Questioned costs ? None Context ? Out of a population of 16,260 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. None of the student enrollment changes tested were reported to NSLDS. Effect ? NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause ? The Registrar?s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a Repeat Finding ? Repeat finding, 2021-001 Recommendation ? The Registrar?s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2020-2021 Criteria or Specific Requirement ? Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309 Condition ? Student enrollment status changes during the year were not communicated to the National Student Loan Data System (NSLDS). Questioned costs ? None Context ? Out of a population of 16,260 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. None of the student enrollment changes tested were reported to NSLDS. Effect ? NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause ? The Registrar?s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a Repeat Finding ? Repeat finding, 2021-001 Recommendation ? The Registrar?s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act , U.S. Department of Education Program Year 2021-2022; Higher Education Emergency Relief Fund (HEERF) Student Aid, Institutional Aid, and HBCU Portions Criteria or Specific Requirement ? Reporting Condition ? Section 18004(e) of the CARES Act requires each institution that received funds under HEERF I, II, and III to submit quarterly Institutional Aid and HBCU funding portion reports by July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not submit the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) reports within the required timeframe. Similarly, Lincoln University was required to post quarterly public disclosures for the Student Aid funding portion, due July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not post the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) information within the required timeframe. Of the 13 HEERF reports during the year, 6 were not submitted or posted within the required timeframe. Questioned costs ? None Context ? Out of a population of 13 reports required to be submitted during the fiscal year, a sample of 4 reports was selected for testing, one of each type (student, institutional, HBCU, and annual). One of the reports was not submitted within the required timeframe (HBCU report due October 10, 2021). Effect ? The University did not submit reports or post required information timely. Cause ? The University did not have strong controls in place that would trigger the posting of the information within the required timing and that included all required elements. These factors resulted in the University temporarily overlooking this requirement and posting the information past the required deadline, and excluding the number of students that had received the awards and the method of distributing the funds. Identification as a Repeat Finding ? Repeat finding, 2021-002 Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.
CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act , U.S. Department of Education Program Year 2021-2022; Higher Education Emergency Relief Fund (HEERF) Student Aid, Institutional Aid, and HBCU Portions Criteria or Specific Requirement ? Reporting Condition ? Section 18004(e) of the CARES Act requires each institution that received funds under HEERF I, II, and III to submit quarterly Institutional Aid and HBCU funding portion reports by July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not submit the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) reports within the required timeframe. Similarly, Lincoln University was required to post quarterly public disclosures for the Student Aid funding portion, due July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not post the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) information within the required timeframe. Of the 13 HEERF reports during the year, 6 were not submitted or posted within the required timeframe. Questioned costs ? None Context ? Out of a population of 13 reports required to be submitted during the fiscal year, a sample of 4 reports was selected for testing, one of each type (student, institutional, HBCU, and annual). One of the reports was not submitted within the required timeframe (HBCU report due October 10, 2021). Effect ? The University did not submit reports or post required information timely. Cause ? The University did not have strong controls in place that would trigger the posting of the information within the required timing and that included all required elements. These factors resulted in the University temporarily overlooking this requirement and posting the information past the required deadline, and excluding the number of students that had received the awards and the method of distributing the funds. Identification as a Repeat Finding ? Repeat finding, 2021-002 Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.
CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act , U.S. Department of Education Program Year 2021-2022; Higher Education Emergency Relief Fund (HEERF) Student Aid, Institutional Aid, and HBCU Portions Criteria or Specific Requirement ? Reporting Condition ? Section 18004(e) of the CARES Act requires each institution that received funds under HEERF I, II, and III to submit quarterly Institutional Aid and HBCU funding portion reports by July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not submit the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) reports within the required timeframe. Similarly, Lincoln University was required to post quarterly public disclosures for the Student Aid funding portion, due July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not post the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) information within the required timeframe. Of the 13 HEERF reports during the year, 6 were not submitted or posted within the required timeframe. Questioned costs ? None Context ? Out of a population of 13 reports required to be submitted during the fiscal year, a sample of 4 reports was selected for testing, one of each type (student, institutional, HBCU, and annual). One of the reports was not submitted within the required timeframe (HBCU report due October 10, 2021). Effect ? The University did not submit reports or post required information timely. Cause ? The University did not have strong controls in place that would trigger the posting of the information within the required timing and that included all required elements. These factors resulted in the University temporarily overlooking this requirement and posting the information past the required deadline, and excluding the number of students that had received the awards and the method of distributing the funds. Identification as a Repeat Finding ? Repeat finding, 2021-002 Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.
CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act , U.S. Department of Education Program Year 2021-2022; Higher Education Emergency Relief Fund (HEERF) Student Aid, Institutional Aid, and HBCU Portions Criteria or Specific Requirement ? Reporting Condition ? Section 18004(e) of the CARES Act requires each institution that received funds under HEERF I, II, and III to submit quarterly Institutional Aid and HBCU funding portion reports by July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not submit the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) reports within the required timeframe. Similarly, Lincoln University was required to post quarterly public disclosures for the Student Aid funding portion, due July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not post the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) information within the required timeframe. Of the 13 HEERF reports during the year, 6 were not submitted or posted within the required timeframe. Questioned costs ? None Context ? Out of a population of 13 reports required to be submitted during the fiscal year, a sample of 4 reports was selected for testing, one of each type (student, institutional, HBCU, and annual). One of the reports was not submitted within the required timeframe (HBCU report due October 10, 2021). Effect ? The University did not submit reports or post required information timely. Cause ? The University did not have strong controls in place that would trigger the posting of the information within the required timing and that included all required elements. These factors resulted in the University temporarily overlooking this requirement and posting the information past the required deadline, and excluding the number of students that had received the awards and the method of distributing the funds. Identification as a Repeat Finding ? Repeat finding, 2021-002 Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.