Audit 50311

Compliance Area Reporting Criteria or Requirement The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA), and American Rescue Plan (ARP) Act institutional quarterly portion reporting requirements involved publicly posting completed forms on the institution?s website timely and accurately. Condition Found, Including Perspective During our compliance testing, we obtained and reviewed quarterly reports posted on the University?s primary website covering aggregate amounts spent. It was determined that, during the Department of Education?s transition to aggregate reporting of CARES Act, CRRSAA, and ARP institutional awards and spending, that the University did not post a final quarterly report that reflected full utilization of the CRRSAA award. Possible Asserted Cause and Effect The University did not understand the reporting compliance requirements of the COVID-19 Education Stabilization Fund with respect to reporting the utilization of funds and identifying the report as final when fully utilized. Questioned Costs None Statistical Validity Not applicable Identification of Whether the Audit Finding is a Repeat of a Finding in the Immediately Prior Audit Finding 2022-01 is not a repeat of a finding from the immediately prior audit. Recommendation We recommend the University identify a responsible individual to understand and verify that all aspects of new programs are complied with. View of Responsible Officials The University concurs with this finding and provides the following correction action plan. The University has spent the institutional portion of the CRRSAA funds in accordance with the requirements of the program and will update its website reporting to reflect full utilization.

Compliance Area Reporting Criteria or Requirement The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA), and American Rescue Plan (ARP) Act institutional quarterly portion reporting requirements involved publicly posting completed forms on the institution?s website timely and accurately. Condition Found, Including Perspective During our compliance testing, we obtained and reviewed quarterly reports posted on the University?s primary website covering aggregate amounts spent. It was determined that, during the Department of Education?s transition to aggregate reporting of CARES Act, CRRSAA, and ARP institutional awards and spending, that the University did not post a final quarterly report that reflected full utilization of the CRRSAA award. Possible Asserted Cause and Effect The University did not understand the reporting compliance requirements of the COVID-19 Education Stabilization Fund with respect to reporting the utilization of funds and identifying the report as final when fully utilized. Questioned Costs None Statistical Validity Not applicable Identification of Whether the Audit Finding is a Repeat of a Finding in the Immediately Prior Audit Finding 2022-01 is not a repeat of a finding from the immediately prior audit. Recommendation We recommend the University identify a responsible individual to understand and verify that all aspects of new programs are complied with. View of Responsible Officials The University concurs with this finding and provides the following correction action plan. The University has spent the institutional portion of the CRRSAA funds in accordance with the requirements of the program and will update its website reporting to reflect full utilization.