Finding 2022-001: HEERF Funds Reporting and Public Posting Federal Program: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund - Student Aid Portion/ Institutional Portion Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable ALN Number: 84.425E/84.425F Federal Award Number: P425E200999 / P425F200554 Federal Award Year: June 30, 2022 Repeat Finding: 2021-001 Criteria: Beginning on May 6, 2020, the Department of Education (ED) required institutions that received a HEERF I Section 18004(a)(1) Student Aid Portion award to publicly post certain information on their website no later than 30 days after award and update that information every 45 days thereafter (by posting a new report). On August 31, 2020, ED decreased the frequency of reporting after the initial 30-day period from every 45 days thereafter to every calendar quarter. Grantees posting a 45-day report on or after August 31, 2020, should instead post a report every calendar quarter, with the first calendar quarter report due by October 10, 2020 and covering the period from after their last 45-day or 30-day report through the end of the calendar quarter on September 30, 2020. On May 13, 2021, ED published an additional notice for student aid public reporting under CRRSAA and ARP, which requires that institutions publicly post certain information on their website. Institutions must publicly post their report as soon as possible, but no later than 30 days after the publication of the notice or 30 days after the date ED first obligated funds under HEERF I, II or III to the institution for Emergency Financial Aid Grants to Students, whichever comes later. The report must be updated no later than 10 days after the end of each calendar quarter (September 30 and December 31, March 31, June 30). A new, separate form must be posted covering aggregate amounts spent for HEERF I, HEERF II and HEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after an institution has expended and liquidated all (a)(1) Institutional Portion, (a)(2) and (a)(3) funds and checks the "final report" box. Institutions must post this quarterly report form no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10) apart from the first report, which was due October 30, 2020 and the report covering the first quarter of 2021, which is due July 10, 2021. Condition/Context: The College did not post the information required in relation to the Student Aid Portion under CRRSAA and ARP (HEERF II and III) to the College's website within the required time frame for any period within fiscal year 2022. The College did not post the quarterly budget and expenditure reporting was not updated within 10 days after the quarters ended 12/31/2021 and 3/31/2022. In addition, the College did not designate an individual to review the information posted to the College's website. Sample was not statistically valid. Cause: The College did not monitor deadlines for HEERF reporting requirements. Effect: The College did not comply with the ten day posting requirement related to the HEERF Student Aid Portion and Institutional Portion, nor designate an individual to review postings of the student aid portion information posted to the College's website. Questioned Costs: There are no questioned costs associated with this finding. Recommendation: The College should assign an individual to track reporting requirements of awards to ensure the College is in compliance and identify a designated reviewer for the information posted to the College's website. The College should post the information required under the Student Aid Portion to its website in accordance with the ED guidelines. Views of Responsible Officials and Planned Corrective Actions: Officials at the school are aware of the reporting requirements and deadlines related to HEERF funding and have established a shared compliance calendar accessible by key staff to monitor this activity. The College updated its website on October 15, 2022 with the information regarding the Student Aid Portion distributed under HEERF II and III to its website in accordance with the ED guidelines. The College President and Director of Financial Aid will be responsible for ensuring that the website posting deadline has been met by monitoring this activity each quarter.
Finding 2022-001: HEERF Funds Reporting and Public Posting Federal Program: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund - Student Aid Portion/ Institutional Portion Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable ALN Number: 84.425E/84.425F Federal Award Number: P425E200999 / P425F200554 Federal Award Year: June 30, 2022 Repeat Finding: 2021-001 Criteria: Beginning on May 6, 2020, the Department of Education (ED) required institutions that received a HEERF I Section 18004(a)(1) Student Aid Portion award to publicly post certain information on their website no later than 30 days after award and update that information every 45 days thereafter (by posting a new report). On August 31, 2020, ED decreased the frequency of reporting after the initial 30-day period from every 45 days thereafter to every calendar quarter. Grantees posting a 45-day report on or after August 31, 2020, should instead post a report every calendar quarter, with the first calendar quarter report due by October 10, 2020 and covering the period from after their last 45-day or 30-day report through the end of the calendar quarter on September 30, 2020. On May 13, 2021, ED published an additional notice for student aid public reporting under CRRSAA and ARP, which requires that institutions publicly post certain information on their website. Institutions must publicly post their report as soon as possible, but no later than 30 days after the publication of the notice or 30 days after the date ED first obligated funds under HEERF I, II or III to the institution for Emergency Financial Aid Grants to Students, whichever comes later. The report must be updated no later than 10 days after the end of each calendar quarter (September 30 and December 31, March 31, June 30). A new, separate form must be posted covering aggregate amounts spent for HEERF I, HEERF II and HEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after an institution has expended and liquidated all (a)(1) Institutional Portion, (a)(2) and (a)(3) funds and checks the "final report" box. Institutions must post this quarterly report form no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10) apart from the first report, which was due October 30, 2020 and the report covering the first quarter of 2021, which is due July 10, 2021. Condition/Context: The College did not post the information required in relation to the Student Aid Portion under CRRSAA and ARP (HEERF II and III) to the College's website within the required time frame for any period within fiscal year 2022. The College did not post the quarterly budget and expenditure reporting was not updated within 10 days after the quarters ended 12/31/2021 and 3/31/2022. In addition, the College did not designate an individual to review the information posted to the College's website. Sample was not statistically valid. Cause: The College did not monitor deadlines for HEERF reporting requirements. Effect: The College did not comply with the ten day posting requirement related to the HEERF Student Aid Portion and Institutional Portion, nor designate an individual to review postings of the student aid portion information posted to the College's website. Questioned Costs: There are no questioned costs associated with this finding. Recommendation: The College should assign an individual to track reporting requirements of awards to ensure the College is in compliance and identify a designated reviewer for the information posted to the College's website. The College should post the information required under the Student Aid Portion to its website in accordance with the ED guidelines. Views of Responsible Officials and Planned Corrective Actions: Officials at the school are aware of the reporting requirements and deadlines related to HEERF funding and have established a shared compliance calendar accessible by key staff to monitor this activity. The College updated its website on October 15, 2022 with the information regarding the Student Aid Portion distributed under HEERF II and III to its website in accordance with the ED guidelines. The College President and Director of Financial Aid will be responsible for ensuring that the website posting deadline has been met by monitoring this activity each quarter.