Finding Text
Higher Education Emergency Relief Fund (HEERF) Earmarking
Material Weakness
DEPARTMENT OF EDUCATION
ALN #: 84.425E and 84.425F
Federal Award Identification #: P425F202243
Condition: The University had drawn all their authorized HEERF institutional funds by the end of the performance period but did not fully spend the student portion, therefore the University did not meet the earmarking requirements for the minimum amount of HEERF funds spent on student grants.
Criteria: CARES Act section 18004 (a) (1), CRRSAA Act section 314 (a) (1), ARP Act
Questioned Costs: $94,893
Context: The University did not have support for providing $76,991 of grants to students from the HEERF student portion (84.425E) which represents the University's remaining available authorization at the end of the performance period. Due to not fully spending this student portion, this disallowed a prorated amount totaling $94,893 of the institutional portion (84.425F) given the conditions and earmarking requirements for HEERF.
Cause: Inadequate reconciliation of expenditures and drawdowns and lack of review at the end of the period of performance.
Effect: Since the student emergency grant minimum was not met, the University is not eligible for the full allocation of the institutional portion of the HEERF funds.
Identification as repeat finding, if applicable: N/A
Recommendation: We recommend the University return funds as applicable and as directed by the Department of Education.
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.