Audit 24069

Criteria: Higher Education Emergency Relief Fund (HEERF) program requires annual and quarterly reports which are prepared by the Nurse Administrator and reviewed and submitted by the Executive Assistant. Reports disclose the total grant award and detail out expenditures based upon the report categories. Statement of Condition: Per review of the June 30, 2022 quarterly report, the detail of expenditures identified $ 863 of expenditures that were also included in the March 31, 2022 quarterly report. In addition, from review of quarterly reports, reports are noted as being prepared by the Nurse Administrator and reviewed and submitted by the Executive Assistant, however, no evidence of review is documented by the Executive Assistant prior to submission. Statement of Cause: The School did not have proper internal control procedures in place to ensure review was completed as required. Possible Asserted Effect: Reports may not be accurately completed and filed with the federal agency. Questioned Costs: None noted. Context: Reviewed all quarterly and annual reports filed for the program during the 2021-2022 year. Repeat Finding: Not a repeat finding Recommendation: The School should ensure internal control procedures are in place and procedures are being followed related to the preparation and review of quarterly and annual reports. Views of responsible officials and planned corrective actions: The HEERF quarterly expenditure reports beginning with the quarter ended September 30, 2022 will be double checked to ensure the correct amount of expenditures were reported and will be revised (if needed). Going forward, the HEERF quarterly expenditure reports will be completed properly with evidence of review documented by the Executive Assistant beginning with the quarter ending March 31, 2023.

Criteria: Higher Education Emergency Relief Fund (HEERF) program requires annual and quarterly reports which are prepared by the Nurse Administrator and reviewed and submitted by the Executive Assistant. Reports disclose the total grant award and detail out expenditures based upon the report categories. Statement of Condition: Per review of the June 30, 2022 quarterly report, the detail of expenditures identified $ 863 of expenditures that were also included in the March 31, 2022 quarterly report. In addition, from review of quarterly reports, reports are noted as being prepared by the Nurse Administrator and reviewed and submitted by the Executive Assistant, however, no evidence of review is documented by the Executive Assistant prior to submission. Statement of Cause: The School did not have proper internal control procedures in place to ensure review was completed as required. Possible Asserted Effect: Reports may not be accurately completed and filed with the federal agency. Questioned Costs: None noted. Context: Reviewed all quarterly and annual reports filed for the program during the 2021-2022 year. Repeat Finding: Not a repeat finding Recommendation: The School should ensure internal control procedures are in place and procedures are being followed related to the preparation and review of quarterly and annual reports. Views of responsible officials and planned corrective actions: The HEERF quarterly expenditure reports beginning with the quarter ended September 30, 2022 will be double checked to ensure the correct amount of expenditures were reported and will be revised (if needed). Going forward, the HEERF quarterly expenditure reports will be completed properly with evidence of review documented by the Executive Assistant beginning with the quarter ending March 31, 2023.

Criteria: Higher Education Emergency Relief Fund (HEERF) program requires annual and quarterly reports which are prepared by the Nurse Administrator and reviewed and submitted by the Executive Assistant. Reports disclose the total grant award and detail out expenditures based upon the report categories. Statement of Condition: Per review of the June 30, 2022 quarterly report, the detail of expenditures identified $ 863 of expenditures that were also included in the March 31, 2022 quarterly report. In addition, from review of quarterly reports, reports are noted as being prepared by the Nurse Administrator and reviewed and submitted by the Executive Assistant, however, no evidence of review is documented by the Executive Assistant prior to submission. Statement of Cause: The School did not have proper internal control procedures in place to ensure review was completed as required. Possible Asserted Effect: Reports may not be accurately completed and filed with the federal agency. Questioned Costs: None noted. Context: Reviewed all quarterly and annual reports filed for the program during the 2021-2022 year. Repeat Finding: Not a repeat finding Recommendation: The School should ensure internal control procedures are in place and procedures are being followed related to the preparation and review of quarterly and annual reports. Views of responsible officials and planned corrective actions: The HEERF quarterly expenditure reports beginning with the quarter ended September 30, 2022 will be double checked to ensure the correct amount of expenditures were reported and will be revised (if needed). Going forward, the HEERF quarterly expenditure reports will be completed properly with evidence of review documented by the Executive Assistant beginning with the quarter ending March 31, 2023.

Criteria: Higher Education Emergency Relief Fund (HEERF) program requires annual and quarterly reports which are prepared by the Nurse Administrator and reviewed and submitted by the Executive Assistant. Reports disclose the total grant award and detail out expenditures based upon the report categories. Statement of Condition: Per review of the June 30, 2022 quarterly report, the detail of expenditures identified $ 863 of expenditures that were also included in the March 31, 2022 quarterly report. In addition, from review of quarterly reports, reports are noted as being prepared by the Nurse Administrator and reviewed and submitted by the Executive Assistant, however, no evidence of review is documented by the Executive Assistant prior to submission. Statement of Cause: The School did not have proper internal control procedures in place to ensure review was completed as required. Possible Asserted Effect: Reports may not be accurately completed and filed with the federal agency. Questioned Costs: None noted. Context: Reviewed all quarterly and annual reports filed for the program during the 2021-2022 year. Repeat Finding: Not a repeat finding Recommendation: The School should ensure internal control procedures are in place and procedures are being followed related to the preparation and review of quarterly and annual reports. Views of responsible officials and planned corrective actions: The HEERF quarterly expenditure reports beginning with the quarter ended September 30, 2022 will be double checked to ensure the correct amount of expenditures were reported and will be revised (if needed). Going forward, the HEERF quarterly expenditure reports will be completed properly with evidence of review documented by the Executive Assistant beginning with the quarter ending March 31, 2023.