Finding 2022-001Federal Program Title ? COVID-19 Education Stabilization Fund ? Student PortionAssistance Listing No. ? 84.425EFederal Agency ? U.S. Department of Education (ED or the Department)Grant Award Period ? April 25, 2020 to May 15, 2022Compliance Requirement ? ReportingCriteriaThe University received funding under the federal Coronavirus Aid, Relief, and Economic Security(CARES) Act (HEERF I), Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)(HEERF II) and the America Rescue Plan (ARP) (HEERF III).ED requires that institutions publicly post certain information on their website. The following informationmust appear in a format and location that is easily accessible to the public. This information must also beupdated no later than 10 days after the end of each calendar quarter (September 30, and December 31,March 31, June 30) thereafter:(1) An acknowledgement that the institution signed and returned to the Department the Certification andAgreement and the assurance that the institution has used the applicable amount of funds designatedunder the CRRSAA and ARP (a)(1) and (a)(4) programs to provide Emergency Financial Aid Grants toStudents.(2) The total amount of funds that the institution will receive or has received from the Department pursuantto the institution?s Certification and Agreement for Emergency Financial Aid Grants to Students under theCRRSAA and ARP (a)(1) and (a)(4) programs.(3) The total amount of Emergency Financial Aid Grants distributed to students under the CRRSAA andARP (a)(1) and (a)(4) programs as of the date of submission (i.e., as of the initial report and every calendarquarter thereafter).(4) The estimated total number of students at the institution that are eligible to receive Emergency FinancialAid Grants to Students under the CRRSAA and ARP (a)(1) and (a)(4) programs.(5) The total number of students who have received an Emergency Financial Aid Grant to students underthe CRRSAA and ARP (a)(1) and (a)(4) programs.(6) The method(s) used by the institution to determine which students receive Emergency Financial AidGrants and how much they would receive under the CRRSAA and ARP (a)(1) and (a)(4) programs.(7) Any instructions, directions, or guidance provided by the institution to students concerning theEmergency Financial Aid Grants.In addition, CFR 200.303 requires nonfederal entities to, among other things, establish and maintaineffective internal control over the Federal award that provides reasonable assurance that the non Federalentity is managing the Federal award in compliance with Federal statutes, regulations, and the terms andconditions of the Federal award.Conditions Found:During the audit, we noted the required information for funds received and disbursed for student aid underHEERF I and HEERF II were reported on the University?s website within required timeframes, with finalinformation for HEERF II reported as of March 15, 2022. Final information for HEERF I was previouslyreported within required timeframes. No quarterly information on the funding received for HEERF III wasincluded in the reporting during the fiscal year, although approximately $4.4M of HEERF III student aid wasawarded and disbursed during the fiscal year.On July 11, 2022, a student aid report was posted to the University?s website as a PDF related to thequarter ended March 31, 2022. Reporting for this quarter was due by April 10, 2022. This informationincluded student aid awarded of $7,781 and number of students awarded of 4 for the quarter endedMarch 31, 2022, and cumulative student aid paid for all HEERF awards as of March 31, 2022. Noinformation was presented for cumulative students receiving aid to date.No additional student aid information was reported until November 7, 2022. An update was posted to theUniversity?s website on November 7, 2022, indicating cumulative information of amounts received,disbursed, and number of students eligible and awarded for HEERF I, HEERF II, and HEERF III as ofAugust 30, 2022. No additional quarterly information was presented. Information surrounding the methodthe University used was also included for each award. As of August 30, 2022, all student aid had beenexpended.Questioned CostNo questioned costs were identified.Cause and EffectDue to competing job priorities, the University did not submit all required quarterly reports for student aidawarded and disbursed under HEERF III. The University did not have an effective system of internal controlin place, as prescribed by 2 CFR 200.303, to ensure the University completed quarterly reports timely.Repeat FindingA similar finding was not reported in the prior year audit.Statistical SamplingThe sample was not intended to be, and was not, a statistically valid sample.RecommendationsWe recommend the University enhance its internal control process to ensure the University has effectiveinternal controls in place in relation to completing its reporting on a timely manner.Views of Responsible OfficialThe University concurs with the findings. Appropriate reporting was completed for HEERF I and HEERF IIand annual reports completed timely. We have executed our corrective action plan to ensure quarterlyreports for HEERF III and other future reports are completed timely.
Finding 2022-001Federal Program Title ? COVID-19 Education Stabilization Fund ? Student PortionAssistance Listing No. ? 84.425EFederal Agency ? U.S. Department of Education (ED or the Department)Grant Award Period ? April 25, 2020 to May 15, 2022Compliance Requirement ? ReportingCriteriaThe University received funding under the federal Coronavirus Aid, Relief, and Economic Security(CARES) Act (HEERF I), Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)(HEERF II) and the America Rescue Plan (ARP) (HEERF III).ED requires that institutions publicly post certain information on their website. The following informationmust appear in a format and location that is easily accessible to the public. This information must also beupdated no later than 10 days after the end of each calendar quarter (September 30, and December 31,March 31, June 30) thereafter:(1) An acknowledgement that the institution signed and returned to the Department the Certification andAgreement and the assurance that the institution has used the applicable amount of funds designatedunder the CRRSAA and ARP (a)(1) and (a)(4) programs to provide Emergency Financial Aid Grants toStudents.(2) The total amount of funds that the institution will receive or has received from the Department pursuantto the institution?s Certification and Agreement for Emergency Financial Aid Grants to Students under theCRRSAA and ARP (a)(1) and (a)(4) programs.(3) The total amount of Emergency Financial Aid Grants distributed to students under the CRRSAA andARP (a)(1) and (a)(4) programs as of the date of submission (i.e., as of the initial report and every calendarquarter thereafter).(4) The estimated total number of students at the institution that are eligible to receive Emergency FinancialAid Grants to Students under the CRRSAA and ARP (a)(1) and (a)(4) programs.(5) The total number of students who have received an Emergency Financial Aid Grant to students underthe CRRSAA and ARP (a)(1) and (a)(4) programs.(6) The method(s) used by the institution to determine which students receive Emergency Financial AidGrants and how much they would receive under the CRRSAA and ARP (a)(1) and (a)(4) programs.(7) Any instructions, directions, or guidance provided by the institution to students concerning theEmergency Financial Aid Grants.In addition, CFR 200.303 requires nonfederal entities to, among other things, establish and maintaineffective internal control over the Federal award that provides reasonable assurance that the non Federalentity is managing the Federal award in compliance with Federal statutes, regulations, and the terms andconditions of the Federal award.Conditions Found:During the audit, we noted the required information for funds received and disbursed for student aid underHEERF I and HEERF II were reported on the University?s website within required timeframes, with finalinformation for HEERF II reported as of March 15, 2022. Final information for HEERF I was previouslyreported within required timeframes. No quarterly information on the funding received for HEERF III wasincluded in the reporting during the fiscal year, although approximately $4.4M of HEERF III student aid wasawarded and disbursed during the fiscal year.On July 11, 2022, a student aid report was posted to the University?s website as a PDF related to thequarter ended March 31, 2022. Reporting for this quarter was due by April 10, 2022. This informationincluded student aid awarded of $7,781 and number of students awarded of 4 for the quarter endedMarch 31, 2022, and cumulative student aid paid for all HEERF awards as of March 31, 2022. Noinformation was presented for cumulative students receiving aid to date.No additional student aid information was reported until November 7, 2022. An update was posted to theUniversity?s website on November 7, 2022, indicating cumulative information of amounts received,disbursed, and number of students eligible and awarded for HEERF I, HEERF II, and HEERF III as ofAugust 30, 2022. No additional quarterly information was presented. Information surrounding the methodthe University used was also included for each award. As of August 30, 2022, all student aid had beenexpended.Questioned CostNo questioned costs were identified.Cause and EffectDue to competing job priorities, the University did not submit all required quarterly reports for student aidawarded and disbursed under HEERF III. The University did not have an effective system of internal controlin place, as prescribed by 2 CFR 200.303, to ensure the University completed quarterly reports timely.Repeat FindingA similar finding was not reported in the prior year audit.Statistical SamplingThe sample was not intended to be, and was not, a statistically valid sample.RecommendationsWe recommend the University enhance its internal control process to ensure the University has effectiveinternal controls in place in relation to completing its reporting on a timely manner.Views of Responsible OfficialThe University concurs with the findings. Appropriate reporting was completed for HEERF I and HEERF IIand annual reports completed timely. We have executed our corrective action plan to ensure quarterlyreports for HEERF III and other future reports are completed timely.