Audit 44270

2022-001 ? Education Stabilization Fund - Reporting Criteria or specific requirement The Department of Education required institutions that received a HEERF 18004(a)(1) award to publicly post certain information on their website. These reports are required to be posted quarterly to document the institution?s progress with the Student and Institution Portions of the program. Quarterly reports are required to be posted no later than 10 days after the end of each calendar quarter. Condition Information reported did not reconcile to the underlying documentation, and reports were not submitted in a timely manner. Context Of the five quarterly institutional expenditure reports, one was not publicly posted within ten days after the calendar quarter end. Of the four quarterly student expenditure reports, one was not publicly posted within ten days after the calendar quarter end, and another was initially posted before the deadline. However, when the reports were all moved to the same web page, it was missed during the upload process. Of the five quarterly institutional expenditure reports, one report was lower than the underlying reporting records by $2,574. Of the four quarterly student expenditure reports, three reports did not match the support provided for the estimated total number of students eligible to receive Emergency Financial Aid Grants to students. One report was too low by three students, the second report was too high by one student, and the third report was too high by 14 students. Cause Information reported that did not tie to the underlying records was caused by human error ? program expenditures were missed, and documentation was not saved or double-checked to ensure that the estimated number of eligible students matched what was reported. Effect Program reports were not posted within the allotted timeframe, and certain items of information were not accurately reported. Recommendation Policies and procedures should be reviewed to ensure that reports are submitted within the required timeframe. We recommend the College establish an oversight process for reporting to ensure that information is reviewed and reconciled before being posted or submitted. Views of responsible officials See Corrective Action Plan.

2022-001 ? Education Stabilization Fund - Reporting Criteria or specific requirement The Department of Education required institutions that received a HEERF 18004(a)(1) award to publicly post certain information on their website. These reports are required to be posted quarterly to document the institution?s progress with the Student and Institution Portions of the program. Quarterly reports are required to be posted no later than 10 days after the end of each calendar quarter. Condition Information reported did not reconcile to the underlying documentation, and reports were not submitted in a timely manner. Context Of the five quarterly institutional expenditure reports, one was not publicly posted within ten days after the calendar quarter end. Of the four quarterly student expenditure reports, one was not publicly posted within ten days after the calendar quarter end, and another was initially posted before the deadline. However, when the reports were all moved to the same web page, it was missed during the upload process. Of the five quarterly institutional expenditure reports, one report was lower than the underlying reporting records by $2,574. Of the four quarterly student expenditure reports, three reports did not match the support provided for the estimated total number of students eligible to receive Emergency Financial Aid Grants to students. One report was too low by three students, the second report was too high by one student, and the third report was too high by 14 students. Cause Information reported that did not tie to the underlying records was caused by human error ? program expenditures were missed, and documentation was not saved or double-checked to ensure that the estimated number of eligible students matched what was reported. Effect Program reports were not posted within the allotted timeframe, and certain items of information were not accurately reported. Recommendation Policies and procedures should be reviewed to ensure that reports are submitted within the required timeframe. We recommend the College establish an oversight process for reporting to ensure that information is reviewed and reconciled before being posted or submitted. Views of responsible officials See Corrective Action Plan.