Finding Text
Criteria: Section 18004(e) of the Coronavirus Aid, Relief and Economic Security Act (CARES Act),
directed institutions receiving funds under Section 18004 of the Act, to submit a new, separate form
covering aggregate amounts spent for HEERF I, HEERF II and HEERF III funds each quarterly
reporting period (September 30, December 31, March 31, June 30), concluding after an institution
has expended and liquidated all (a)(1) Institutional Portion, (a)(2) and (a)(3) funds and checks the
"final report" box.
Condition/Context: The Center posted two inaccurate reports to their website, including the Quarterly
Budget and Expenditure Reporting under CARES Act Sections 18004(a)(1) Institutional Portion,
18004(a)2), and 18004(a)(3) reports covering the quarter ending September 30, 2022 and the 2022
HEERF Annual Report. The two reports tested did not comply with requirements.
Effect: The Center did not provide the public with accurate and reliable data related to the 18004
(a)(3) funds.
Cause: The Center did not report the correct amounts on the reports covering the quarter ending
September 30, 2022 and the 2022 HEERF Annual Report.
Questioned Costs: Not applicable.
Recommendation: The Center should assign an individual to monitor reporting requirements of
awards to ensure the Center is in compliance. In addition, the Center will need to submit updated
reports to reflect accurate presentation of the information.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding.
While the Center did not provide the public with accurate data, the Center believed it had filed the
reports correctly at the time. Since the finding was identified during the audit, the Center plans to
submit the revised reports stated above. See Corrective Action Plan.