Federal Programs: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) and Strengthening Institutions Program (SIP)
Federal Agency: U.S. Department of Education
Pass-Through Entity: Not Applicable
CFDA Numbers: 84.425F and 84.425M
Federal Award Year: May 31, 2023
Repeat Finding: 2021-002 and 2022-002
Criteria: Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), directed institutions receiving funds under Section 18004 of the Act, to submit a new, separate form 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. Additionally, the CARES, CRRSAA and ARP institutional quarterly portion reporting requirements involve publicly posting completed forms with accurate information on the institution's website. In addition to quarterly public reporting, the College is required to submit an annual report to the Department of Education.
Condition/Context: The College did not accurately report the amount of education stabilization fund spent in their June 2022, September 2022, December 2022 and March 2023 quarterly reports submitted during fiscal year 2023. In addition, the College did not maintain supporting documentation to verify the accuracy of the information reported in the 2022 annual report which was submitted to the Department of Education during the 2023 fiscal year. These reports were also not filed or publicly posted timely within the required reporting periods.
Cause: The College failed to follow education stabilization fund reporting requirements to ensure information is accurate within the quarterly and annual reports and that these reports were filed timely within the required reporting periods.
Effect: The College did not provide the public with accurate and reliable data related to the amount and use of the education stabilization fund spent during the 2022 calendar year and 2023 fiscal year.
Questioned Costs: None
Recommendation: The College should assign an individual to track reporting requirements of federal awards to ensure the College is in compliance as well as implement secondary reviews of data reported prior to submission.
Views of Responsible Officials and Planned Corrective Actions: The Controller’s Office will learn the reporting compliance requirements, internally compile the data needed to complete accurate reporting and ensuring timely submission. This will include a secondary review of the reporting data prior to submission to ensure accuracy.
Federal Programs: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) and Strengthening Institutions Program (SIP)
Federal Agency: U.S. Department of Education
Pass-Through Entity: Not Applicable
CFDA Numbers: 84.425F and 84.425M
Federal Award Year: May 31, 2023
Repeat Finding: 2021-002 and 2022-002
Criteria: Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), directed institutions receiving funds under Section 18004 of the Act, to submit a new, separate form 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. Additionally, the CARES, CRRSAA and ARP institutional quarterly portion reporting requirements involve publicly posting completed forms with accurate information on the institution's website. In addition to quarterly public reporting, the College is required to submit an annual report to the Department of Education.
Condition/Context: The College did not accurately report the amount of education stabilization fund spent in their June 2022, September 2022, December 2022 and March 2023 quarterly reports submitted during fiscal year 2023. In addition, the College did not maintain supporting documentation to verify the accuracy of the information reported in the 2022 annual report which was submitted to the Department of Education during the 2023 fiscal year. These reports were also not filed or publicly posted timely within the required reporting periods.
Cause: The College failed to follow education stabilization fund reporting requirements to ensure information is accurate within the quarterly and annual reports and that these reports were filed timely within the required reporting periods.
Effect: The College did not provide the public with accurate and reliable data related to the amount and use of the education stabilization fund spent during the 2022 calendar year and 2023 fiscal year.
Questioned Costs: None
Recommendation: The College should assign an individual to track reporting requirements of federal awards to ensure the College is in compliance as well as implement secondary reviews of data reported prior to submission.
Views of Responsible Officials and Planned Corrective Actions: The Controller’s Office will learn the reporting compliance requirements, internally compile the data needed to complete accurate reporting and ensuring timely submission. This will include a secondary review of the reporting data prior to submission to ensure accuracy.
Federal Programs: Federal Pell Grant Program
Federal Agency: U.S. Department of Education
Pass-Through Entity: Not Applicable
ALN Numbers: 84.063
Federal Award Year: May 31, 2023
Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Department of Education Office of the Secretary (Secretary), institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address.
Condition: The change in student status for 1 of the 25 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. However, these students were ultimately reported to the NSLDS.
The sample was not a statistically valid sample but was determined using Chapter 21 - Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Government Auditing Standards and Single Audit Guide.
Cause: The College's procedures for reporting all student status changes were not appropriately followed in order to allow for timely reporting to NSLDS.
Effect: The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by the College. If an institution does not review, update and verify student enrollment statuses, effective dates of the enrollment status and the anticipated completion dates, then the Title IV student loan records will be inaccurate and could affect student loan repayments.
Questioned Costs: None.
Recommendation: The College should review their policy on enrollment reporting to NSLDS to ensure all status changes during the year are reported in a timely and accurate manner.
Views of Responsible Officials and Planned Corrective Actions: The Registrar office will follow the established reporting cadence that the College has committed to, which is reporting to the National Student Clearinghouse (NSC) at least every 30 days to ensure timely reporting to NSLDS.
Federal Programs: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) and Strengthening Institutions Program (SIP)
Federal Agency: U.S. Department of Education
Pass-Through Entity: Not Applicable
CFDA Numbers: 84.425F and 84.425M
Federal Award Year: May 31, 2023
Repeat Finding: 2021-002 and 2022-002
Criteria: Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), directed institutions receiving funds under Section 18004 of the Act, to submit a new, separate form 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. Additionally, the CARES, CRRSAA and ARP institutional quarterly portion reporting requirements involve publicly posting completed forms with accurate information on the institution's website. In addition to quarterly public reporting, the College is required to submit an annual report to the Department of Education.
Condition/Context: The College did not accurately report the amount of education stabilization fund spent in their June 2022, September 2022, December 2022 and March 2023 quarterly reports submitted during fiscal year 2023. In addition, the College did not maintain supporting documentation to verify the accuracy of the information reported in the 2022 annual report which was submitted to the Department of Education during the 2023 fiscal year. These reports were also not filed or publicly posted timely within the required reporting periods.
Cause: The College failed to follow education stabilization fund reporting requirements to ensure information is accurate within the quarterly and annual reports and that these reports were filed timely within the required reporting periods.
Effect: The College did not provide the public with accurate and reliable data related to the amount and use of the education stabilization fund spent during the 2022 calendar year and 2023 fiscal year.
Questioned Costs: None
Recommendation: The College should assign an individual to track reporting requirements of federal awards to ensure the College is in compliance as well as implement secondary reviews of data reported prior to submission.
Views of Responsible Officials and Planned Corrective Actions: The Controller’s Office will learn the reporting compliance requirements, internally compile the data needed to complete accurate reporting and ensuring timely submission. This will include a secondary review of the reporting data prior to submission to ensure accuracy.
Federal Programs: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) and Strengthening Institutions Program (SIP)
Federal Agency: U.S. Department of Education
Pass-Through Entity: Not Applicable
CFDA Numbers: 84.425F and 84.425M
Federal Award Year: May 31, 2023
Repeat Finding: 2021-002 and 2022-002
Criteria: Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), directed institutions receiving funds under Section 18004 of the Act, to submit a new, separate form 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. Additionally, the CARES, CRRSAA and ARP institutional quarterly portion reporting requirements involve publicly posting completed forms with accurate information on the institution's website. In addition to quarterly public reporting, the College is required to submit an annual report to the Department of Education.
Condition/Context: The College did not accurately report the amount of education stabilization fund spent in their June 2022, September 2022, December 2022 and March 2023 quarterly reports submitted during fiscal year 2023. In addition, the College did not maintain supporting documentation to verify the accuracy of the information reported in the 2022 annual report which was submitted to the Department of Education during the 2023 fiscal year. These reports were also not filed or publicly posted timely within the required reporting periods.
Cause: The College failed to follow education stabilization fund reporting requirements to ensure information is accurate within the quarterly and annual reports and that these reports were filed timely within the required reporting periods.
Effect: The College did not provide the public with accurate and reliable data related to the amount and use of the education stabilization fund spent during the 2022 calendar year and 2023 fiscal year.
Questioned Costs: None
Recommendation: The College should assign an individual to track reporting requirements of federal awards to ensure the College is in compliance as well as implement secondary reviews of data reported prior to submission.
Views of Responsible Officials and Planned Corrective Actions: The Controller’s Office will learn the reporting compliance requirements, internally compile the data needed to complete accurate reporting and ensuring timely submission. This will include a secondary review of the reporting data prior to submission to ensure accuracy.
Federal Programs: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) and Strengthening Institutions Program (SIP)
Federal Agency: U.S. Department of Education
Pass-Through Entity: Not Applicable
CFDA Numbers: 84.425F and 84.425M
Federal Award Year: May 31, 2023
Repeat Finding: 2021-002 and 2022-002
Criteria: Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), directed institutions receiving funds under Section 18004 of the Act, to submit a new, separate form 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. Additionally, the CARES, CRRSAA and ARP institutional quarterly portion reporting requirements involve publicly posting completed forms with accurate information on the institution's website. In addition to quarterly public reporting, the College is required to submit an annual report to the Department of Education.
Condition/Context: The College did not accurately report the amount of education stabilization fund spent in their June 2022, September 2022, December 2022 and March 2023 quarterly reports submitted during fiscal year 2023. In addition, the College did not maintain supporting documentation to verify the accuracy of the information reported in the 2022 annual report which was submitted to the Department of Education during the 2023 fiscal year. These reports were also not filed or publicly posted timely within the required reporting periods.
Cause: The College failed to follow education stabilization fund reporting requirements to ensure information is accurate within the quarterly and annual reports and that these reports were filed timely within the required reporting periods.
Effect: The College did not provide the public with accurate and reliable data related to the amount and use of the education stabilization fund spent during the 2022 calendar year and 2023 fiscal year.
Questioned Costs: None
Recommendation: The College should assign an individual to track reporting requirements of federal awards to ensure the College is in compliance as well as implement secondary reviews of data reported prior to submission.
Views of Responsible Officials and Planned Corrective Actions: The Controller’s Office will learn the reporting compliance requirements, internally compile the data needed to complete accurate reporting and ensuring timely submission. This will include a secondary review of the reporting data prior to submission to ensure accuracy.
Federal Programs: Federal Pell Grant Program
Federal Agency: U.S. Department of Education
Pass-Through Entity: Not Applicable
ALN Numbers: 84.063
Federal Award Year: May 31, 2023
Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Department of Education Office of the Secretary (Secretary), institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address.
Condition: The change in student status for 1 of the 25 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. However, these students were ultimately reported to the NSLDS.
The sample was not a statistically valid sample but was determined using Chapter 21 - Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Government Auditing Standards and Single Audit Guide.
Cause: The College's procedures for reporting all student status changes were not appropriately followed in order to allow for timely reporting to NSLDS.
Effect: The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by the College. If an institution does not review, update and verify student enrollment statuses, effective dates of the enrollment status and the anticipated completion dates, then the Title IV student loan records will be inaccurate and could affect student loan repayments.
Questioned Costs: None.
Recommendation: The College should review their policy on enrollment reporting to NSLDS to ensure all status changes during the year are reported in a timely and accurate manner.
Views of Responsible Officials and Planned Corrective Actions: The Registrar office will follow the established reporting cadence that the College has committed to, which is reporting to the National Student Clearinghouse (NSC) at least every 30 days to ensure timely reporting to NSLDS.
Federal Programs: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) and Strengthening Institutions Program (SIP)
Federal Agency: U.S. Department of Education
Pass-Through Entity: Not Applicable
CFDA Numbers: 84.425F and 84.425M
Federal Award Year: May 31, 2023
Repeat Finding: 2021-002 and 2022-002
Criteria: Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), directed institutions receiving funds under Section 18004 of the Act, to submit a new, separate form 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. Additionally, the CARES, CRRSAA and ARP institutional quarterly portion reporting requirements involve publicly posting completed forms with accurate information on the institution's website. In addition to quarterly public reporting, the College is required to submit an annual report to the Department of Education.
Condition/Context: The College did not accurately report the amount of education stabilization fund spent in their June 2022, September 2022, December 2022 and March 2023 quarterly reports submitted during fiscal year 2023. In addition, the College did not maintain supporting documentation to verify the accuracy of the information reported in the 2022 annual report which was submitted to the Department of Education during the 2023 fiscal year. These reports were also not filed or publicly posted timely within the required reporting periods.
Cause: The College failed to follow education stabilization fund reporting requirements to ensure information is accurate within the quarterly and annual reports and that these reports were filed timely within the required reporting periods.
Effect: The College did not provide the public with accurate and reliable data related to the amount and use of the education stabilization fund spent during the 2022 calendar year and 2023 fiscal year.
Questioned Costs: None
Recommendation: The College should assign an individual to track reporting requirements of federal awards to ensure the College is in compliance as well as implement secondary reviews of data reported prior to submission.
Views of Responsible Officials and Planned Corrective Actions: The Controller’s Office will learn the reporting compliance requirements, internally compile the data needed to complete accurate reporting and ensuring timely submission. This will include a secondary review of the reporting data prior to submission to ensure accuracy.