2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Higher Education Emergency Relief Fund (HEERF) ? Reporting Federal Agency: Department of Education Federal Program Title: Higher Education Emergency Relief Fund Assistance Listing Numbers: 84.425E and 84.425F Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The 2 CFR Section 200.303 require that nonfederal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal awards. Additionally, the College was required to submit certain reports relating to their Higher Education Emergency Relief Fund (HEERF) during fiscal year 2022. Condition: During our testing of reporting, it was noted that the Student Accounts and Loan Coordinator prepares the reports but no one reviews the reports before submission. Additionally, a few discrepancies were noted as it relates to numbers reported and their underlying support. Also, the institutional and student?s quarterly reports were presented cumulatively so individual quarters were not available for testing. Questioned Costs: None Context: The College had inconsistencies between the annual report, institutional and the student reports submitted, and the support provided. Additionally, the reports were not reviewed after they were prepared. Cause: The HEERF funding is new to the College and given the complexity, the Student Accounts and Loan Coordinator was the only knowledgeable person to prepare these reports. Effect: A few reports submitted had discrepancies. Repeat Finding: Yes ? 2021-002 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Higher Education Emergency Relief Fund (HEERF) ? Reporting Federal Agency: Department of Education Federal Program Title: Higher Education Emergency Relief Fund Assistance Listing Numbers: 84.425E and 84.425F Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The 2 CFR Section 200.303 require that nonfederal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal awards. Additionally, the College was required to submit certain reports relating to their Higher Education Emergency Relief Fund (HEERF) during fiscal year 2022. Condition: During our testing of reporting, it was noted that the Student Accounts and Loan Coordinator prepares the reports but no one reviews the reports before submission. Additionally, a few discrepancies were noted as it relates to numbers reported and their underlying support. Also, the institutional and student?s quarterly reports were presented cumulatively so individual quarters were not available for testing. Questioned Costs: None Context: The College had inconsistencies between the annual report, institutional and the student reports submitted, and the support provided. Additionally, the reports were not reviewed after they were prepared. Cause: The HEERF funding is new to the College and given the complexity, the Student Accounts and Loan Coordinator was the only knowledgeable person to prepare these reports. Effect: A few reports submitted had discrepancies. Repeat Finding: Yes ? 2021-002 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Higher Education Emergency Relief Fund (HEERF) ? Procurement, Suspension and Debarment Federal Agency: Department of Education Federal Program Title: Higher Education Emergency Relief Fund Assistance Listing Numbers: 84.425F Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires Colleges to have a written procurement policy that includes certain requirements as it relates to procuring good and services using federal dollars. Additionally, 2 CFR 180.995 requires that the College has a written policy where Colleges should perform a check to ensure vendors are not debarred. Condition: During our testing, it was noted that the College has a procurement policy, but this policy was not followed. The College failed to obtain, or document why it failed to obtain, at least two price or rate quotations from two qualified sources prior to making the purchase. Also, it was noted during testing that there is no written policy that requires the College to verify that vendors are suspended or debarred. Questioned Costs: None Context: The College did not have appropriate documentation that met the procurement and suspension and debarment federal requirements. Cause: The College had difficulty acquiring testing supplies and purchased these whenever they were able. The College had difficulty finding multiple vendors at any given time. Effect: The College did not have appropriate documentation that met the procurement and suspension and debarment federal requirements. Repeat Finding: No Recommendation: We recommend that the College review their procurement policy to ensure a process is in place to follow it in the future. We also recommend a policy be drafted surrounding suspension and debarment that includes all federal requirements. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 002 ? SCHER1 Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that don?t pass the NSLDS enrollment reporting edits, an institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted that the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None Context: The College had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days. Effect: The College was not in compliance with the requirements to timely respond to error reports. Repeat Finding: Yes ? 2021-001 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Higher Education Emergency Relief Fund (HEERF) ? Reporting Federal Agency: Department of Education Federal Program Title: Higher Education Emergency Relief Fund Assistance Listing Numbers: 84.425E and 84.425F Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The 2 CFR Section 200.303 require that nonfederal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal awards. Additionally, the College was required to submit certain reports relating to their Higher Education Emergency Relief Fund (HEERF) during fiscal year 2022. Condition: During our testing of reporting, it was noted that the Student Accounts and Loan Coordinator prepares the reports but no one reviews the reports before submission. Additionally, a few discrepancies were noted as it relates to numbers reported and their underlying support. Also, the institutional and student?s quarterly reports were presented cumulatively so individual quarters were not available for testing. Questioned Costs: None Context: The College had inconsistencies between the annual report, institutional and the student reports submitted, and the support provided. Additionally, the reports were not reviewed after they were prepared. Cause: The HEERF funding is new to the College and given the complexity, the Student Accounts and Loan Coordinator was the only knowledgeable person to prepare these reports. Effect: A few reports submitted had discrepancies. Repeat Finding: Yes ? 2021-002 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Higher Education Emergency Relief Fund (HEERF) ? Reporting Federal Agency: Department of Education Federal Program Title: Higher Education Emergency Relief Fund Assistance Listing Numbers: 84.425E and 84.425F Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The 2 CFR Section 200.303 require that nonfederal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal awards. Additionally, the College was required to submit certain reports relating to their Higher Education Emergency Relief Fund (HEERF) during fiscal year 2022. Condition: During our testing of reporting, it was noted that the Student Accounts and Loan Coordinator prepares the reports but no one reviews the reports before submission. Additionally, a few discrepancies were noted as it relates to numbers reported and their underlying support. Also, the institutional and student?s quarterly reports were presented cumulatively so individual quarters were not available for testing. Questioned Costs: None Context: The College had inconsistencies between the annual report, institutional and the student reports submitted, and the support provided. Additionally, the reports were not reviewed after they were prepared. Cause: The HEERF funding is new to the College and given the complexity, the Student Accounts and Loan Coordinator was the only knowledgeable person to prepare these reports. Effect: A few reports submitted had discrepancies. Repeat Finding: Yes ? 2021-002 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Higher Education Emergency Relief Fund (HEERF) ? Procurement, Suspension and Debarment Federal Agency: Department of Education Federal Program Title: Higher Education Emergency Relief Fund Assistance Listing Numbers: 84.425F Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires Colleges to have a written procurement policy that includes certain requirements as it relates to procuring good and services using federal dollars. Additionally, 2 CFR 180.995 requires that the College has a written policy where Colleges should perform a check to ensure vendors are not debarred. Condition: During our testing, it was noted that the College has a procurement policy, but this policy was not followed. The College failed to obtain, or document why it failed to obtain, at least two price or rate quotations from two qualified sources prior to making the purchase. Also, it was noted during testing that there is no written policy that requires the College to verify that vendors are suspended or debarred. Questioned Costs: None Context: The College did not have appropriate documentation that met the procurement and suspension and debarment federal requirements. Cause: The College had difficulty acquiring testing supplies and purchased these whenever they were able. The College had difficulty finding multiple vendors at any given time. Effect: The College did not have appropriate documentation that met the procurement and suspension and debarment federal requirements. Repeat Finding: No Recommendation: We recommend that the College review their procurement policy to ensure a process is in place to follow it in the future. We also recommend a policy be drafted surrounding suspension and debarment that includes all federal requirements. Views of Responsible Officials: There is no disagreement with the audit finding.