CURRENT YEAR FINDINGS Finding Number 2022.1 ? Accuracy in public posting of its Student Aid Portion Reports, and Quarterly Budget and Expenditure Reports. Higher Education Emergency Relief Fund (HEERF) Cluster, Listing Number 84.425, Grant Period -Year Ended June 30, 2022 Condition ? Upon examining the College?s Student Aid Portion Reports (SAPR), and Quarterly and Annual CARES Act reports which were posted on the College?s website, the auditor found the following three discrepancies in which details were not accurately reported: ? SAPR dated September 30, 2021 states that $387,525 was disbursed from the Student portion of CRRSAA and ARP to 281 eligible students. The auditor found that these disbursements were to 401 students. ? SAPR dated December 31, 2021 states study abroad students were awarded each $1,240. The auditor found that these students were awarded each $1,245. ? Quarterly Budget and Expenditure Report dated June 30, 2022 states that the amount of HEERF (a)(1) student aid portion disbursed to date to undergraduate students was $1,796,772 and the amount disbursed to graduated students was $185,850. The auditor found that that the amounts were $1,635,172 and $347,450, respectively. Criteria - An institution receiving funds under Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Security (CARES) Act was required to report (1) an acknowledgement that the institution signed and returned the Certification and Agreement document; (2) the total amount of funds that the institution will receive for Emergency Financial Aid Grants to Students; (3) the total amount of Emergency Financial Aid Grants distributed to students as of the date of submission; (4) the estimated total number of students at the institution eligible to receive Emergency Financial Aid Grants; (5) the total number of students who have received Emergency Financial Aid Grants; ((Public Law 116-136, Section 18004(e); U.S Department of Education Electronic Announcement titled Public Posting Requirement of Grant Information for Higher Education Emergency Relief Fund (HEERF) Grantees, May 13, 2021; and Federal Register, Volume 86, Number 91). Cause ? Management oversight in reviewing staff prepared SAPR and Quarterly Budget and Expenditure Reports Questioned Costs ? None. Recommendation ? We recommend the College increase controls over reporting.
CURRENT YEAR FINDINGS Finding Number 2022.1 ? Accuracy in public posting of its Student Aid Portion Reports, and Quarterly Budget and Expenditure Reports. Higher Education Emergency Relief Fund (HEERF) Cluster, Listing Number 84.425, Grant Period -Year Ended June 30, 2022 Condition ? Upon examining the College?s Student Aid Portion Reports (SAPR), and Quarterly and Annual CARES Act reports which were posted on the College?s website, the auditor found the following three discrepancies in which details were not accurately reported: ? SAPR dated September 30, 2021 states that $387,525 was disbursed from the Student portion of CRRSAA and ARP to 281 eligible students. The auditor found that these disbursements were to 401 students. ? SAPR dated December 31, 2021 states study abroad students were awarded each $1,240. The auditor found that these students were awarded each $1,245. ? Quarterly Budget and Expenditure Report dated June 30, 2022 states that the amount of HEERF (a)(1) student aid portion disbursed to date to undergraduate students was $1,796,772 and the amount disbursed to graduated students was $185,850. The auditor found that that the amounts were $1,635,172 and $347,450, respectively. Criteria - An institution receiving funds under Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Security (CARES) Act was required to report (1) an acknowledgement that the institution signed and returned the Certification and Agreement document; (2) the total amount of funds that the institution will receive for Emergency Financial Aid Grants to Students; (3) the total amount of Emergency Financial Aid Grants distributed to students as of the date of submission; (4) the estimated total number of students at the institution eligible to receive Emergency Financial Aid Grants; (5) the total number of students who have received Emergency Financial Aid Grants; ((Public Law 116-136, Section 18004(e); U.S Department of Education Electronic Announcement titled Public Posting Requirement of Grant Information for Higher Education Emergency Relief Fund (HEERF) Grantees, May 13, 2021; and Federal Register, Volume 86, Number 91). Cause ? Management oversight in reviewing staff prepared SAPR and Quarterly Budget and Expenditure Reports Questioned Costs ? None. Recommendation ? We recommend the College increase controls over reporting.