Finding Text
Federal Agency: US Department of Education
Federal Program Title: Education Stabilization Fund
Assistance Listing Number: 84.425E, 84.425F
Federal Award Identification Number: P425E200082 - 2022, P425F200986 - 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: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per the CARES Act 18004(e) and the CRRSAA 314(e) institutions receiving funds under HEERF I and HEERF II to submit a report for the programs.
Condition: Langston University incorrectly reported information under the student and institutional portions of the 2021 HEERF Annual Report.
Additionally, there was 1 instance of no documentation of review on the 8/15/21 quarterly public disclosure report.
Context: During our testing of Langston University's 2021 HEERF Annual report we noted, the student portion expenditures that were reported did not agree to support and on the institutional portion, expenditures were incorrectly reported on sections 8a and 9b causing institutional expenses to be overstated by $2,491,398.
Additionally, during our testing of 2 student quarterly reports, we noted 1 instance of no documentation of review on the 8/15/21 quarterly public disclosure report.
Questioned costs: N/A
Cause: The University has not implemented appropriate controls to ensure that the information reported agrees with supporting documentation or to maintain evidence of such review.
Effect: Failure to prepare reports in accordance to grant requirements may result in reporting error to the funding agency.
Repeat finding: No
Recommendation: We recommend the University implement procedures to ensure the information reported on the annual reports are complete and accurate.
Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.