Finding 2022-002: Significant Deficiency - Reporting Federal Programs: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) - Institutional Aid Portion 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, 2022 Repeat Finding: 2021-001 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. Condition/Context: The College did not accurately report the amount of institutional HEERF II and III and SIP spent in their quarterly reports ending June 30, 2021, December 31, 2021 and March 31, 2022. The College did ultimately correct these reports to reflect accurate information. Our sample included all reports for the year ended May 31, 2022. Cause: The College failed to follow HEERF institutional quarterly reporting requirements to ensure information is accurately reported to the public. Effect: The College did not provide the public with accurate and reliable data related to the amount and use of HEERF institutional aid and SIP funding spent during the 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 College has corrected the misstated reports. To help ensure this does not occur again, the College will appropriately assign all necessary data collection responsibilities and ensure that corresponding submission deadline are clearly communicated. The Assistant Controller will be assigned the responsibility to coordinate the collection of necessary data and the compilation of the report. The Controller will then review the draft report and make timely submission.
Finding 2022-002: Significant Deficiency - Reporting Federal Programs: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) - Institutional Aid Portion 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, 2022 Repeat Finding: 2021-001 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. Condition/Context: The College did not accurately report the amount of institutional HEERF II and III and SIP spent in their quarterly reports ending June 30, 2021, December 31, 2021 and March 31, 2022. The College did ultimately correct these reports to reflect accurate information. Our sample included all reports for the year ended May 31, 2022. Cause: The College failed to follow HEERF institutional quarterly reporting requirements to ensure information is accurately reported to the public. Effect: The College did not provide the public with accurate and reliable data related to the amount and use of HEERF institutional aid and SIP funding spent during the 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 College has corrected the misstated reports. To help ensure this does not occur again, the College will appropriately assign all necessary data collection responsibilities and ensure that corresponding submission deadline are clearly communicated. The Assistant Controller will be assigned the responsibility to coordinate the collection of necessary data and the compilation of the report. The Controller will then review the draft report and make timely submission.
Finding 2022-002: Significant Deficiency - Reporting Federal Programs: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) - Institutional Aid Portion 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, 2022 Repeat Finding: 2021-001 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. Condition/Context: The College did not accurately report the amount of institutional HEERF II and III and SIP spent in their quarterly reports ending June 30, 2021, December 31, 2021 and March 31, 2022. The College did ultimately correct these reports to reflect accurate information. Our sample included all reports for the year ended May 31, 2022. Cause: The College failed to follow HEERF institutional quarterly reporting requirements to ensure information is accurately reported to the public. Effect: The College did not provide the public with accurate and reliable data related to the amount and use of HEERF institutional aid and SIP funding spent during the 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 College has corrected the misstated reports. To help ensure this does not occur again, the College will appropriately assign all necessary data collection responsibilities and ensure that corresponding submission deadline are clearly communicated. The Assistant Controller will be assigned the responsibility to coordinate the collection of necessary data and the compilation of the report. The Controller will then review the draft report and make timely submission.
Finding 2022-002: Significant Deficiency - Reporting Federal Programs: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) - Institutional Aid Portion 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, 2022 Repeat Finding: 2021-001 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. Condition/Context: The College did not accurately report the amount of institutional HEERF II and III and SIP spent in their quarterly reports ending June 30, 2021, December 31, 2021 and March 31, 2022. The College did ultimately correct these reports to reflect accurate information. Our sample included all reports for the year ended May 31, 2022. Cause: The College failed to follow HEERF institutional quarterly reporting requirements to ensure information is accurately reported to the public. Effect: The College did not provide the public with accurate and reliable data related to the amount and use of HEERF institutional aid and SIP funding spent during the 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 College has corrected the misstated reports. To help ensure this does not occur again, the College will appropriately assign all necessary data collection responsibilities and ensure that corresponding submission deadline are clearly communicated. The Assistant Controller will be assigned the responsibility to coordinate the collection of necessary data and the compilation of the report. The Controller will then review the draft report and make timely submission.