Federal agency: Department of Education Federal program title: Higher Education Emergency Relief Fund (HEERF) Assistance Listing Number: 84.425 Federal Award Identification Number and Year: P425F200639 - 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Compliance, Other Matter ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. The Department of Education requires grantees to conspicuously post quarterly reports on the institution?s website no later than 10 days after the calendar quarter. Effective internal controls should include procedures to ensure reports are properly reviewed and submitted timely. Condition: The University lacked documentation of supervisory review and did not submit quarterly reports timely. Context: During our testing of two student quarterly reports, from a statistically valid sample, we noted two reports lacked documentation of supervisory review and one report was uploaded to the University's website after the required due date. During our testing of two institutional quarterly reports, from a statistically valid sample, we noted one report lacked documentation of supervisory review and two reports were uploaded to the University's website after the required due date. Questioned costs: None. Cause: Staffing shortages led to delays in timely posting of the reports on the University?s website and documentation of supervisory review of the reports. Effect: Lack of supervisory review could result in errors in the filed reports. The failure to timely submit required reports may lead to adverse action. Repeat Finding: No. Recommendation: We recommend that the University review and update current procedures to ensure HEERF program reporting requirements are completed timely and to ensure review of reports are documented. Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Education Federal program title: Higher Education Emergency Relief Fund (HEERF) Assistance Listing Number: 84.425 Federal Award Identification Number and Year: P425F200639 - 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Compliance, Other Matter ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. The Department of Education requires grantees to conspicuously post quarterly reports on the institution?s website no later than 10 days after the calendar quarter. Effective internal controls should include procedures to ensure reports are properly reviewed and submitted timely. Condition: The University lacked documentation of supervisory review and did not submit quarterly reports timely. Context: During our testing of two student quarterly reports, from a statistically valid sample, we noted two reports lacked documentation of supervisory review and one report was uploaded to the University's website after the required due date. During our testing of two institutional quarterly reports, from a statistically valid sample, we noted one report lacked documentation of supervisory review and two reports were uploaded to the University's website after the required due date. Questioned costs: None. Cause: Staffing shortages led to delays in timely posting of the reports on the University?s website and documentation of supervisory review of the reports. Effect: Lack of supervisory review could result in errors in the filed reports. The failure to timely submit required reports may lead to adverse action. Repeat Finding: No. Recommendation: We recommend that the University review and update current procedures to ensure HEERF program reporting requirements are completed timely and to ensure review of reports are documented. Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Education Federal program title: Higher Education Emergency Relief Fund (HEERF) Assistance Listing Number: 84.425 Federal Award Identification Number and Year: P425F200639 - 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Compliance, Other Matter ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. The Department of Education requires grantees to conspicuously post quarterly reports on the institution?s website no later than 10 days after the calendar quarter. Effective internal controls should include procedures to ensure reports are properly reviewed and submitted timely. Condition: The University lacked documentation of supervisory review and did not submit quarterly reports timely. Context: During our testing of two student quarterly reports, from a statistically valid sample, we noted two reports lacked documentation of supervisory review and one report was uploaded to the University's website after the required due date. During our testing of two institutional quarterly reports, from a statistically valid sample, we noted one report lacked documentation of supervisory review and two reports were uploaded to the University's website after the required due date. Questioned costs: None. Cause: Staffing shortages led to delays in timely posting of the reports on the University?s website and documentation of supervisory review of the reports. Effect: Lack of supervisory review could result in errors in the filed reports. The failure to timely submit required reports may lead to adverse action. Repeat Finding: No. Recommendation: We recommend that the University review and update current procedures to ensure HEERF program reporting requirements are completed timely and to ensure review of reports are documented. Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Education Federal program title: Higher Education Emergency Relief Fund (HEERF) Assistance Listing Number: 84.425 Federal Award Identification Number and Year: P425F200639 - 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Compliance, Other Matter ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. The Department of Education requires grantees to conspicuously post quarterly reports on the institution?s website no later than 10 days after the calendar quarter. Effective internal controls should include procedures to ensure reports are properly reviewed and submitted timely. Condition: The University lacked documentation of supervisory review and did not submit quarterly reports timely. Context: During our testing of two student quarterly reports, from a statistically valid sample, we noted two reports lacked documentation of supervisory review and one report was uploaded to the University's website after the required due date. During our testing of two institutional quarterly reports, from a statistically valid sample, we noted one report lacked documentation of supervisory review and two reports were uploaded to the University's website after the required due date. Questioned costs: None. Cause: Staffing shortages led to delays in timely posting of the reports on the University?s website and documentation of supervisory review of the reports. Effect: Lack of supervisory review could result in errors in the filed reports. The failure to timely submit required reports may lead to adverse action. Repeat Finding: No. Recommendation: We recommend that the University review and update current procedures to ensure HEERF program reporting requirements are completed timely and to ensure review of reports are documented. Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Education Federal program title: Higher Education Emergency Relief Fund (HEERF) Assistance Listing Number: 84.425 Federal Award Identification Number and Year: P425F200639 - 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Compliance, Other Matter ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. The Department of Education requires grantees to conspicuously post quarterly reports on the institution?s website no later than 10 days after the calendar quarter. Effective internal controls should include procedures to ensure reports are properly reviewed and submitted timely. Condition: The University lacked documentation of supervisory review and did not submit quarterly reports timely. Context: During our testing of two student quarterly reports, from a statistically valid sample, we noted two reports lacked documentation of supervisory review and one report was uploaded to the University's website after the required due date. During our testing of two institutional quarterly reports, from a statistically valid sample, we noted one report lacked documentation of supervisory review and two reports were uploaded to the University's website after the required due date. Questioned costs: None. Cause: Staffing shortages led to delays in timely posting of the reports on the University?s website and documentation of supervisory review of the reports. Effect: Lack of supervisory review could result in errors in the filed reports. The failure to timely submit required reports may lead to adverse action. Repeat Finding: No. Recommendation: We recommend that the University review and update current procedures to ensure HEERF program reporting requirements are completed timely and to ensure review of reports are documented. Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Education Federal program title: Higher Education Emergency Relief Fund (HEERF) Assistance Listing Number: 84.425 Federal Award Identification Number and Year: P425F200639 - 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Compliance, Other Matter ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. The Department of Education requires grantees to conspicuously post quarterly reports on the institution?s website no later than 10 days after the calendar quarter. Effective internal controls should include procedures to ensure reports are properly reviewed and submitted timely. Condition: The University lacked documentation of supervisory review and did not submit quarterly reports timely. Context: During our testing of two student quarterly reports, from a statistically valid sample, we noted two reports lacked documentation of supervisory review and one report was uploaded to the University's website after the required due date. During our testing of two institutional quarterly reports, from a statistically valid sample, we noted one report lacked documentation of supervisory review and two reports were uploaded to the University's website after the required due date. Questioned costs: None. Cause: Staffing shortages led to delays in timely posting of the reports on the University?s website and documentation of supervisory review of the reports. Effect: Lack of supervisory review could result in errors in the filed reports. The failure to timely submit required reports may lead to adverse action. Repeat Finding: No. Recommendation: We recommend that the University review and update current procedures to ensure HEERF program reporting requirements are completed timely and to ensure review of reports are documented. Views of responsible officials: There is no disagreement with the audit finding.