Program: COVID-19 Education Stabilization Fund ALN 84.425F, Higher Education Emergency Relief Fund ? Institutional Portion COVID-19 Education Stabilization Fund ALN 84.425E, Higher Education Emergency Relief Fund ? Student Funds??.Program Requirement: Reporting Criteria: Pursuant to 2022 Compliance Supplement ESF Section 2 III L, an institution must post a report covering amounts spent during the quarter for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period no later than 10 days after the end of each calendar quarter. Condition: The quarterly report for 84.425F for June 2022 was not posted to the College website within 10 days. The quarterly report for 84.425E for December 2021 was not posted to the College website. Context: One out of four reports for ALN 84.425F were not posted timely. Three out of three quarterly reports for ALN 84.425E were not posted. Cause: For ALN 84.425F, the person responsible for completing the report did not complete the report timely. For ALN 84.425E, the person responsible for the report was not aware of the reporting requirement. Effect: The College was not in compliance with reporting requirements. Questioned Costs: None Repeat Finding: Yes Recommendation: The College needs to ensure reports are posted timely Views of Responsible Officials: The College agrees with the recommendation to post the reports timely.
Program: COVID-19 Education Stabilization Fund ALN 84.425F Higher Education Emergency Relief Fund ? Institutional Portion Program Requirement: Reporting Criteria: Pursuant to 2022 Compliance Supplement ESF Section 2 III L, an institution must post a report covering amounts spent during the quarter for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period no later than 10 days after the end of each calendar quarter. The report includes the total amount of funds received to date for each Suffix. Condition: The total funds received to date reported under suffix F was the amount of both the suffix E and F grants. The general ledger accounts used to support the HEERF Institutional Portion reporting did not include all of the HEERF expenditures due to a journal entry post error. The error was not timely detected during the College?s quarterly reconciliation of grant revenues and expenditures. The error was detected and corrected prior to year end. Context: Journal entries were recorded incorrectly to the general ledger, resulting in incorrect reports for the quarters tested. The entries were corrected between the report date and year end. The total funds received to date was incorrect on three out of four quarterly reports. Cause: The Business Office did not properly review the reconciliation of grant expenditures or the total funding by suffix. Effect: Errors could go unnoticed and not be detected and corrected in a timely manner. Questioned Costs: None Repeat Finding: Yes Recommendation: Reconciliations of grant revenue and expenditures should be performed monthly, with a detailed review of account balances to ensure accuracy and proper reporting. Views of Responsible Officials: The College agrees with the recommendation to perform monthly reconciliations, a detailed review of account balances to ensure accuracy and proper reporting.
Program: COVID-19 Education Stabilization Fund ALN 84.425F, Higher Education Emergency Relief Fund ? Institutional Portion COVID-19 Education Stabilization Fund ALN 84.425E, Higher Education Emergency Relief Fund ? Student Funds??.Program Requirement: Reporting Criteria: Pursuant to 2022 Compliance Supplement ESF Section 2 III L, an institution must post a report covering amounts spent during the quarter for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period no later than 10 days after the end of each calendar quarter. Condition: The quarterly report for 84.425F for June 2022 was not posted to the College website within 10 days. The quarterly report for 84.425E for December 2021 was not posted to the College website. Context: One out of four reports for ALN 84.425F were not posted timely. Three out of three quarterly reports for ALN 84.425E were not posted. Cause: For ALN 84.425F, the person responsible for completing the report did not complete the report timely. For ALN 84.425E, the person responsible for the report was not aware of the reporting requirement. Effect: The College was not in compliance with reporting requirements. Questioned Costs: None Repeat Finding: Yes Recommendation: The College needs to ensure reports are posted timely Views of Responsible Officials: The College agrees with the recommendation to post the reports timely.
Program: COVID-19 Education Stabilization Fund ALN 84.425F, Higher Education Emergency Relief Fund ? Institutional Portion Program Requirement: Procurement Criteria: Pursuant to 2 CFR Section 200.320 (a) 2 (i) If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Condition: Procurement files did not have adequate supporting documentation. Items purchased under small purchase procedures did not have written documentation of quotes obtained or only contained one quote. Context: Four out of five items tested subject to small purchase procurement requirements did not have written quotes. One out of five items tested only had one quote and no justification for why more than one quote was not obtained. Four out of five items would have complied with the Compliance Supplement if they had updated their policy to reflect the higher micro-purchase limit allowed by state law and the Compliance Supplement. Cause: The College noted that the State allowed a micro-purchase threshold up to $25,000 but did not update their policy or complete the annual self-certification for micro-purchase thresholds greater than $10,000 prior to implementing the new threshold. The College did not document verbal quotes for items over $25,000. Effect: The College is not able to provide proper supporting documentation of compliance with the small purchase requirements. Questioned Costs: None Repeat Finding: Yes Recommendation: The College needs to implement a review process of procurement files to ensure that proper supporting documentation is obtained and included in the procurement files. The College to update their policy to reflect the micro-purchase threshold they have deemed appropriate and complete the required annual self-certification. Views of Responsible Officials: The College agrees with the recommendation to obtain written quotes from vendors for purchases and to update their policy and to complete an annual self-certification for micro-purchase threshold over $10,000.
Program: COVID-19 Education Stabilization Fund ALN 84.425F, Higher Education Emergency Relief Fund ? Institutional Portion COVID-19 Education Stabilization Fund ALN 84.425E, Higher Education Emergency Relief Fund ? Student Funds??.Program Requirement: Reporting Criteria: Pursuant to 2022 Compliance Supplement ESF Section 2 III L, an institution must post a report covering amounts spent during the quarter for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period no later than 10 days after the end of each calendar quarter. Condition: The quarterly report for 84.425F for June 2022 was not posted to the College website within 10 days. The quarterly report for 84.425E for December 2021 was not posted to the College website. Context: One out of four reports for ALN 84.425F were not posted timely. Three out of three quarterly reports for ALN 84.425E were not posted. Cause: For ALN 84.425F, the person responsible for completing the report did not complete the report timely. For ALN 84.425E, the person responsible for the report was not aware of the reporting requirement. Effect: The College was not in compliance with reporting requirements. Questioned Costs: None Repeat Finding: Yes Recommendation: The College needs to ensure reports are posted timely Views of Responsible Officials: The College agrees with the recommendation to post the reports timely.
Program: COVID-19 Education Stabilization Fund ALN 84.425F Higher Education Emergency Relief Fund ? Institutional Portion Program Requirement: Reporting Criteria: Pursuant to 2022 Compliance Supplement ESF Section 2 III L, an institution must post a report covering amounts spent during the quarter for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period no later than 10 days after the end of each calendar quarter. The report includes the total amount of funds received to date for each Suffix. Condition: The total funds received to date reported under suffix F was the amount of both the suffix E and F grants. The general ledger accounts used to support the HEERF Institutional Portion reporting did not include all of the HEERF expenditures due to a journal entry post error. The error was not timely detected during the College?s quarterly reconciliation of grant revenues and expenditures. The error was detected and corrected prior to year end. Context: Journal entries were recorded incorrectly to the general ledger, resulting in incorrect reports for the quarters tested. The entries were corrected between the report date and year end. The total funds received to date was incorrect on three out of four quarterly reports. Cause: The Business Office did not properly review the reconciliation of grant expenditures or the total funding by suffix. Effect: Errors could go unnoticed and not be detected and corrected in a timely manner. Questioned Costs: None Repeat Finding: Yes Recommendation: Reconciliations of grant revenue and expenditures should be performed monthly, with a detailed review of account balances to ensure accuracy and proper reporting. Views of Responsible Officials: The College agrees with the recommendation to perform monthly reconciliations, a detailed review of account balances to ensure accuracy and proper reporting.
Program: COVID-19 Education Stabilization Fund ALN 84.425F, Higher Education Emergency Relief Fund ? Institutional Portion COVID-19 Education Stabilization Fund ALN 84.425E, Higher Education Emergency Relief Fund ? Student Funds??.Program Requirement: Reporting Criteria: Pursuant to 2022 Compliance Supplement ESF Section 2 III L, an institution must post a report covering amounts spent during the quarter for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period no later than 10 days after the end of each calendar quarter. Condition: The quarterly report for 84.425F for June 2022 was not posted to the College website within 10 days. The quarterly report for 84.425E for December 2021 was not posted to the College website. Context: One out of four reports for ALN 84.425F were not posted timely. Three out of three quarterly reports for ALN 84.425E were not posted. Cause: For ALN 84.425F, the person responsible for completing the report did not complete the report timely. For ALN 84.425E, the person responsible for the report was not aware of the reporting requirement. Effect: The College was not in compliance with reporting requirements. Questioned Costs: None Repeat Finding: Yes Recommendation: The College needs to ensure reports are posted timely Views of Responsible Officials: The College agrees with the recommendation to post the reports timely.
Program: COVID-19 Education Stabilization Fund ALN 84.425F, Higher Education Emergency Relief Fund ? Institutional Portion Program Requirement: Procurement Criteria: Pursuant to 2 CFR Section 200.320 (a) 2 (i) If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Condition: Procurement files did not have adequate supporting documentation. Items purchased under small purchase procedures did not have written documentation of quotes obtained or only contained one quote. Context: Four out of five items tested subject to small purchase procurement requirements did not have written quotes. One out of five items tested only had one quote and no justification for why more than one quote was not obtained. Four out of five items would have complied with the Compliance Supplement if they had updated their policy to reflect the higher micro-purchase limit allowed by state law and the Compliance Supplement. Cause: The College noted that the State allowed a micro-purchase threshold up to $25,000 but did not update their policy or complete the annual self-certification for micro-purchase thresholds greater than $10,000 prior to implementing the new threshold. The College did not document verbal quotes for items over $25,000. Effect: The College is not able to provide proper supporting documentation of compliance with the small purchase requirements. Questioned Costs: None Repeat Finding: Yes Recommendation: The College needs to implement a review process of procurement files to ensure that proper supporting documentation is obtained and included in the procurement files. The College to update their policy to reflect the micro-purchase threshold they have deemed appropriate and complete the required annual self-certification. Views of Responsible Officials: The College agrees with the recommendation to obtain written quotes from vendors for purchases and to update their policy and to complete an annual self-certification for micro-purchase threshold over $10,000.