2022-002 ? Cash Management Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement The compliance supplement for the Higher Education Emergency Relief Fund requires that Student Aid Portion should be disbursed within 15 calendar days of the drawdown from the Department of Education?s G5 grants system and Institutional Aid Portion and all other funds should be disbursed within 3 calendar days of the drawdown from G5. Condition: We reviewed the cash management requirements of the Higher Education Emergency Relief Fund for the three draws the College made during the fiscal year. During this testing we noted that two of the draws exceeded the amounts expended and the funding was not disbursed in 15 days for the Student Aid Portion and not within 3 days of the Institutional Aid Portion Context: During our testing of the draws made by the College for the Higher Education Emergency Relief Fund we noted two instances in which the College drew more money than it had expended on the grant. On their 2nd draw, the College over dew $82,834 and on the 3rd draw the College overdrew $948,394. In each case the excess was not expended with in the required time frame. Additionally, on the 3rd draw of the year the College requested the lost revenue portion of the grant again, when the College had originally requested that funding on its 1st draw on the grant during the fiscal year. This error was identified by the College after its year end and $932,000 the money was repaid to the grantor in March of 2023. Questioned Costs: We noted $1,031,228 of questioned costs. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused the College to be short staffed during the period when the draws took place and an error occurred. Recommendation: The College should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and that cash request are made in accordance with immediate cash needs. View of Responsible Official: As is the case with most higher education institutions and governmental entities, the College has struggled with the Covid-19 pandemic and its aftermath. Essential functions were disrupted, including several key accounting and finance functions doe to employees being out sick. Chief Dull Knife College had a discrepancy occur when drawing down funds in which it was done in error twice. The College had more than sufficient money in the bank to cover all of their expenses so this money was not used to cover any expenses. The College will be sure to assign duties to other employees to prevent this type of occurrence. Chief Dull Knife College takes the responsibility of drawing money from grant programs very seriously and will make all efforts and enact polices to ensure this type of error does not occur.
2022-003 ? Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report covering the period January 1, 2021 to December 31, 2021 is required to be filed by April 10, 2022. Condition: The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE?s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause The College did not realize that the reports had to posted on the College?s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Recommendation: For future grants, we recommend thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements. View of Responsible Official: Chief Dull Knife College will continue to review reporting requirements for all grants received. HEERF reports were posted to the College's website but were not kept concurrent as they were required to be and instead were replaced with the current report only. This procedure has been corrected and reviewed.
2022-002 ? Cash Management Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement The compliance supplement for the Higher Education Emergency Relief Fund requires that Student Aid Portion should be disbursed within 15 calendar days of the drawdown from the Department of Education?s G5 grants system and Institutional Aid Portion and all other funds should be disbursed within 3 calendar days of the drawdown from G5. Condition: We reviewed the cash management requirements of the Higher Education Emergency Relief Fund for the three draws the College made during the fiscal year. During this testing we noted that two of the draws exceeded the amounts expended and the funding was not disbursed in 15 days for the Student Aid Portion and not within 3 days of the Institutional Aid Portion Context: During our testing of the draws made by the College for the Higher Education Emergency Relief Fund we noted two instances in which the College drew more money than it had expended on the grant. On their 2nd draw, the College over dew $82,834 and on the 3rd draw the College overdrew $948,394. In each case the excess was not expended with in the required time frame. Additionally, on the 3rd draw of the year the College requested the lost revenue portion of the grant again, when the College had originally requested that funding on its 1st draw on the grant during the fiscal year. This error was identified by the College after its year end and $932,000 the money was repaid to the grantor in March of 2023. Questioned Costs: We noted $1,031,228 of questioned costs. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused the College to be short staffed during the period when the draws took place and an error occurred. Recommendation: The College should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and that cash request are made in accordance with immediate cash needs. View of Responsible Official: As is the case with most higher education institutions and governmental entities, the College has struggled with the Covid-19 pandemic and its aftermath. Essential functions were disrupted, including several key accounting and finance functions doe to employees being out sick. Chief Dull Knife College had a discrepancy occur when drawing down funds in which it was done in error twice. The College had more than sufficient money in the bank to cover all of their expenses so this money was not used to cover any expenses. The College will be sure to assign duties to other employees to prevent this type of occurrence. Chief Dull Knife College takes the responsibility of drawing money from grant programs very seriously and will make all efforts and enact polices to ensure this type of error does not occur.
2022-003 ? Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report covering the period January 1, 2021 to December 31, 2021 is required to be filed by April 10, 2022. Condition: The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE?s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause The College did not realize that the reports had to posted on the College?s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Recommendation: For future grants, we recommend thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements. View of Responsible Official: Chief Dull Knife College will continue to review reporting requirements for all grants received. HEERF reports were posted to the College's website but were not kept concurrent as they were required to be and instead were replaced with the current report only. This procedure has been corrected and reviewed.
2022-002 ? Cash Management Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement The compliance supplement for the Higher Education Emergency Relief Fund requires that Student Aid Portion should be disbursed within 15 calendar days of the drawdown from the Department of Education?s G5 grants system and Institutional Aid Portion and all other funds should be disbursed within 3 calendar days of the drawdown from G5. Condition: We reviewed the cash management requirements of the Higher Education Emergency Relief Fund for the three draws the College made during the fiscal year. During this testing we noted that two of the draws exceeded the amounts expended and the funding was not disbursed in 15 days for the Student Aid Portion and not within 3 days of the Institutional Aid Portion Context: During our testing of the draws made by the College for the Higher Education Emergency Relief Fund we noted two instances in which the College drew more money than it had expended on the grant. On their 2nd draw, the College over dew $82,834 and on the 3rd draw the College overdrew $948,394. In each case the excess was not expended with in the required time frame. Additionally, on the 3rd draw of the year the College requested the lost revenue portion of the grant again, when the College had originally requested that funding on its 1st draw on the grant during the fiscal year. This error was identified by the College after its year end and $932,000 the money was repaid to the grantor in March of 2023. Questioned Costs: We noted $1,031,228 of questioned costs. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused the College to be short staffed during the period when the draws took place and an error occurred. Recommendation: The College should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and that cash request are made in accordance with immediate cash needs. View of Responsible Official: As is the case with most higher education institutions and governmental entities, the College has struggled with the Covid-19 pandemic and its aftermath. Essential functions were disrupted, including several key accounting and finance functions doe to employees being out sick. Chief Dull Knife College had a discrepancy occur when drawing down funds in which it was done in error twice. The College had more than sufficient money in the bank to cover all of their expenses so this money was not used to cover any expenses. The College will be sure to assign duties to other employees to prevent this type of occurrence. Chief Dull Knife College takes the responsibility of drawing money from grant programs very seriously and will make all efforts and enact polices to ensure this type of error does not occur.
2022-003 ? Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report covering the period January 1, 2021 to December 31, 2021 is required to be filed by April 10, 2022. Condition: The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE?s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause The College did not realize that the reports had to posted on the College?s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Recommendation: For future grants, we recommend thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements. View of Responsible Official: Chief Dull Knife College will continue to review reporting requirements for all grants received. HEERF reports were posted to the College's website but were not kept concurrent as they were required to be and instead were replaced with the current report only. This procedure has been corrected and reviewed.
2022-002 ? Cash Management Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement The compliance supplement for the Higher Education Emergency Relief Fund requires that Student Aid Portion should be disbursed within 15 calendar days of the drawdown from the Department of Education?s G5 grants system and Institutional Aid Portion and all other funds should be disbursed within 3 calendar days of the drawdown from G5. Condition: We reviewed the cash management requirements of the Higher Education Emergency Relief Fund for the three draws the College made during the fiscal year. During this testing we noted that two of the draws exceeded the amounts expended and the funding was not disbursed in 15 days for the Student Aid Portion and not within 3 days of the Institutional Aid Portion Context: During our testing of the draws made by the College for the Higher Education Emergency Relief Fund we noted two instances in which the College drew more money than it had expended on the grant. On their 2nd draw, the College over dew $82,834 and on the 3rd draw the College overdrew $948,394. In each case the excess was not expended with in the required time frame. Additionally, on the 3rd draw of the year the College requested the lost revenue portion of the grant again, when the College had originally requested that funding on its 1st draw on the grant during the fiscal year. This error was identified by the College after its year end and $932,000 the money was repaid to the grantor in March of 2023. Questioned Costs: We noted $1,031,228 of questioned costs. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused the College to be short staffed during the period when the draws took place and an error occurred. Recommendation: The College should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and that cash request are made in accordance with immediate cash needs. View of Responsible Official: As is the case with most higher education institutions and governmental entities, the College has struggled with the Covid-19 pandemic and its aftermath. Essential functions were disrupted, including several key accounting and finance functions doe to employees being out sick. Chief Dull Knife College had a discrepancy occur when drawing down funds in which it was done in error twice. The College had more than sufficient money in the bank to cover all of their expenses so this money was not used to cover any expenses. The College will be sure to assign duties to other employees to prevent this type of occurrence. Chief Dull Knife College takes the responsibility of drawing money from grant programs very seriously and will make all efforts and enact polices to ensure this type of error does not occur.
2022-003 ? Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report covering the period January 1, 2021 to December 31, 2021 is required to be filed by April 10, 2022. Condition: The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE?s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause The College did not realize that the reports had to posted on the College?s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Recommendation: For future grants, we recommend thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements. View of Responsible Official: Chief Dull Knife College will continue to review reporting requirements for all grants received. HEERF reports were posted to the College's website but were not kept concurrent as they were required to be and instead were replaced with the current report only. This procedure has been corrected and reviewed.