Audit 50153

FINDING 2022-001 ? Reporting ? Significant Deficiency in Internal Control over Compliance "See Schedule of Findings and Questioned Costs for chart/table" Criteria ? 86 FR 26213 requires Education Stabilization Fund recipients to post certain quarterly information to the institution?s website within 10 days of the end of the quarter in which the funds were expended. Separate quarterly reporting is required to summarize COVID-19 assistance awarded to students and other reporting requires the College to summarize institutional expenditures that were used to cover lost revenue resulting from the pandemic or to reimburse for additional health and safety costs arising in response to the pandemic. Additionally, an annual report was required to be prepared and posted to the College?s website by May 6, 2022. These reports should remain online for a period of at least three years after the submission of the last quarterly or annual performance report. Condition/Context/Effect ? We selected two quarterly reports summarizing COVID-19 assistance awarded to students, three quarterly reports summarizing the College?s institutional expenditures, and the 2021 annual report for testing. We noted an exception in that one quarterly institutional report (out of the 6 reports tested) was not posted within the required timeframe. However, it has since been captured on the College?s website and no exceptions with the information reported were noted as a result of our testing. Questioned Costs ? No questioned costs were identified as part of this finding. Cause ? The College believed that it had completed its reporting requirements in December 2021; however, carryover expenditures occurred in early 2022 requiring one remaining quarterly report to be completed. Repeat Finding ? This is not a repeat finding. Recommendation ? We noted that the College has a tracking mechanism for reporting requirements and followed that throughout the course this award. One additional control that may have aided in preventing this exception is a reconciliation of the award amount to total expenditures incurred to date to help conclude if further reports will be needed. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding related to the timing of posting certain quarterly information to the College?s website within 10 days of the end of the quarter in which Education Stabilization Funds were expended. To address this issue, management has instituted a reconciliation of the award amount to the reported expenditures and implemented regular checks of the College?s COVID-19 response website to ensure reports continue to be posted in a timely manner. The College has now expended all Education Stabilization Funds, so they do not anticipate any additional quarterly reports needing to be posted on the College?s website.

FINDING 2022-001 ? Reporting ? Significant Deficiency in Internal Control over Compliance "See Schedule of Findings and Questioned Costs for chart/table" Criteria ? 86 FR 26213 requires Education Stabilization Fund recipients to post certain quarterly information to the institution?s website within 10 days of the end of the quarter in which the funds were expended. Separate quarterly reporting is required to summarize COVID-19 assistance awarded to students and other reporting requires the College to summarize institutional expenditures that were used to cover lost revenue resulting from the pandemic or to reimburse for additional health and safety costs arising in response to the pandemic. Additionally, an annual report was required to be prepared and posted to the College?s website by May 6, 2022. These reports should remain online for a period of at least three years after the submission of the last quarterly or annual performance report. Condition/Context/Effect ? We selected two quarterly reports summarizing COVID-19 assistance awarded to students, three quarterly reports summarizing the College?s institutional expenditures, and the 2021 annual report for testing. We noted an exception in that one quarterly institutional report (out of the 6 reports tested) was not posted within the required timeframe. However, it has since been captured on the College?s website and no exceptions with the information reported were noted as a result of our testing. Questioned Costs ? No questioned costs were identified as part of this finding. Cause ? The College believed that it had completed its reporting requirements in December 2021; however, carryover expenditures occurred in early 2022 requiring one remaining quarterly report to be completed. Repeat Finding ? This is not a repeat finding. Recommendation ? We noted that the College has a tracking mechanism for reporting requirements and followed that throughout the course this award. One additional control that may have aided in preventing this exception is a reconciliation of the award amount to total expenditures incurred to date to help conclude if further reports will be needed. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding related to the timing of posting certain quarterly information to the College?s website within 10 days of the end of the quarter in which Education Stabilization Funds were expended. To address this issue, management has instituted a reconciliation of the award amount to the reported expenditures and implemented regular checks of the College?s COVID-19 response website to ensure reports continue to be posted in a timely manner. The College has now expended all Education Stabilization Funds, so they do not anticipate any additional quarterly reports needing to be posted on the College?s website.

FINDING 2022-001 ? Reporting ? Significant Deficiency in Internal Control over Compliance "See Schedule of Findings and Questioned Costs for chart/table" Criteria ? 86 FR 26213 requires Education Stabilization Fund recipients to post certain quarterly information to the institution?s website within 10 days of the end of the quarter in which the funds were expended. Separate quarterly reporting is required to summarize COVID-19 assistance awarded to students and other reporting requires the College to summarize institutional expenditures that were used to cover lost revenue resulting from the pandemic or to reimburse for additional health and safety costs arising in response to the pandemic. Additionally, an annual report was required to be prepared and posted to the College?s website by May 6, 2022. These reports should remain online for a period of at least three years after the submission of the last quarterly or annual performance report. Condition/Context/Effect ? We selected two quarterly reports summarizing COVID-19 assistance awarded to students, three quarterly reports summarizing the College?s institutional expenditures, and the 2021 annual report for testing. We noted an exception in that one quarterly institutional report (out of the 6 reports tested) was not posted within the required timeframe. However, it has since been captured on the College?s website and no exceptions with the information reported were noted as a result of our testing. Questioned Costs ? No questioned costs were identified as part of this finding. Cause ? The College believed that it had completed its reporting requirements in December 2021; however, carryover expenditures occurred in early 2022 requiring one remaining quarterly report to be completed. Repeat Finding ? This is not a repeat finding. Recommendation ? We noted that the College has a tracking mechanism for reporting requirements and followed that throughout the course this award. One additional control that may have aided in preventing this exception is a reconciliation of the award amount to total expenditures incurred to date to help conclude if further reports will be needed. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding related to the timing of posting certain quarterly information to the College?s website within 10 days of the end of the quarter in which Education Stabilization Funds were expended. To address this issue, management has instituted a reconciliation of the award amount to the reported expenditures and implemented regular checks of the College?s COVID-19 response website to ensure reports continue to be posted in a timely manner. The College has now expended all Education Stabilization Funds, so they do not anticipate any additional quarterly reports needing to be posted on the College?s website.

FINDING 2022-001 ? Reporting ? Significant Deficiency in Internal Control over Compliance "See Schedule of Findings and Questioned Costs for chart/table" Criteria ? 86 FR 26213 requires Education Stabilization Fund recipients to post certain quarterly information to the institution?s website within 10 days of the end of the quarter in which the funds were expended. Separate quarterly reporting is required to summarize COVID-19 assistance awarded to students and other reporting requires the College to summarize institutional expenditures that were used to cover lost revenue resulting from the pandemic or to reimburse for additional health and safety costs arising in response to the pandemic. Additionally, an annual report was required to be prepared and posted to the College?s website by May 6, 2022. These reports should remain online for a period of at least three years after the submission of the last quarterly or annual performance report. Condition/Context/Effect ? We selected two quarterly reports summarizing COVID-19 assistance awarded to students, three quarterly reports summarizing the College?s institutional expenditures, and the 2021 annual report for testing. We noted an exception in that one quarterly institutional report (out of the 6 reports tested) was not posted within the required timeframe. However, it has since been captured on the College?s website and no exceptions with the information reported were noted as a result of our testing. Questioned Costs ? No questioned costs were identified as part of this finding. Cause ? The College believed that it had completed its reporting requirements in December 2021; however, carryover expenditures occurred in early 2022 requiring one remaining quarterly report to be completed. Repeat Finding ? This is not a repeat finding. Recommendation ? We noted that the College has a tracking mechanism for reporting requirements and followed that throughout the course this award. One additional control that may have aided in preventing this exception is a reconciliation of the award amount to total expenditures incurred to date to help conclude if further reports will be needed. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding related to the timing of posting certain quarterly information to the College?s website within 10 days of the end of the quarter in which Education Stabilization Funds were expended. To address this issue, management has instituted a reconciliation of the award amount to the reported expenditures and implemented regular checks of the College?s COVID-19 response website to ensure reports continue to be posted in a timely manner. The College has now expended all Education Stabilization Funds, so they do not anticipate any additional quarterly reports needing to be posted on the College?s website.