Finding 10845 (2023-001)

Significant Deficiency Repeat Finding

Requirement

Questioned Costs

Year

2023

Accepted

2024-01-30

Audit: 14524

Organization: Lewis & Clark Community College District 536 (IL)

Auditor: Scheffel Boyle

AI Summary

Core Issue: The College failed to file the December 31, 2022 quarterly reports on time, missing the 10-day deadline.
Impacted Requirements: This non-compliance violates reporting requirements set by the CARES Act and subsequent federal announcements.
Recommended Follow-Up: Implement internal controls to ensure timely reporting and keep staff updated on federal requirements; completion expected by June 30, 2024.

Finding Text

Finding 2023-001: Reporting COVID-19 Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) CFDA No. 84.425 Department of Education Direct Award Grant period: April 25, 2020 through June 30, 2023 Questioned Costs: $0 Condition: The December 31, 2022 quarterly reports for the Student Aid and Institutional were not filed within 10 days of the end of the quarter. Criteria: The student reporting requirements and posting due dates for Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Secuirty Act (CARES Act) were disclosed in the Federal Student Aid (IFAP) Electronic Announcement dated May 6, 2020. The student reporting requirements for Section 314(e) of CRRSAA and ARP HEERF III were disclosed in the Federal Student Aid (IFAP) Electronic Announcement dated May 13, 2021. Quarterly reports must be posted on the College's website no later than 10 days after each calendar quarter ends. Cause: The College's delay in submitting the December 31, 2022 student and institutional quarterly report to the college's website in a timely manner was due to the college being closed for the holidays with immediate competing priorities upon reopening. Effect: The College was not in compliance with HEERF reporting requirements. Recommendation: We recommend the College implement internal control procedures to ensure proper quarterly reporting and the person(s) responsible are current on the reporting requirements issued by the US Department of Education. View of Responsible Officials: Management acknowledges the finding and has prepared a corrective action plan. Anticipated Date of Completion: June 30, 2024

Corrective Action Plan

Since the inception of HEERF, the US Department of Education has continuously issued changes to program guidance and reporting requirements. Due to the unusual and unprecedented circumstances surrounding COVID-19 and the inconsistency in HEERF requirements from month-to-month, management of the award has posed significant challenges for institutions of higher education during a time where we are also experiencing high staff turnover. At the same time, the college was impacted by a cyber-security event which impacted the institution’s ability to post required reports in a timely fashion. To ensure compliance, the Finance Department and the grant management team has incorporated HEERF reporting due dates into its operational calendar. These requirements will be reviewed regularly, and the team will direct timely compliance with all future reporting requirements. Person(s) Responsible: Mary Schulte, Christina Russell, Carrie Patton Timing for Implementation: Immediate

Other Findings in this Audit

587287 2023-001

Significant Deficiency Repeat

Programs in Audit

ALN	Program Name	Expenditures
84.268	Federal Direct Student Loans	$1.77M
15.611	Wildlife Restoration and Basic Hunter Education	$386,963
81.087	Renewable Energy Research and Development	$373,729
10.069	Conservation Reserve Program	$347,059
17.274	Youthbuild	$337,977
84.047	Trio_upward Bound	$297,348
84.044	Trio_talent Search	$288,720
84.002	Adult Education - Basic Grants to States	$241,898
47.076	Education and Human Resources	$168,664
84.007	Federal Supplemental Educational Opportunity Grants	$163,625
84.425	Education Stabilization Fund	$156,342
21.027	Coronavirus State and Local Fiscal Recovery Funds	$130,000
93.575	Child Care and Development Block Grant	$117,802
15.634	State Wildlife Grants	$83,773
47.050	Geosciences	$78,433
84.033	Federal Work-Study Program	$77,391
10.093	Voluntary Public Access and Habitat Incentive Program	$69,451
94.006	Americorps	$68,452
17.258	Wia Adult Program	$62,988
47.074	Biological Sciences	$62,038
17.259	Wia Youth Activities	$56,262
12.630	Basic, Applied, and Advanced Research in Science and Engineering	$51,305
66.461	Regional Wetland Program Development Grants	$37,702
84.048	Career and Technical Education -- Basic Grants to States	$21,495
93.569	Community Services Block Grant	$15,769
66.600	Environmental Protection Consolidated Grants for the Insular Areas - Program Support	$11,252
15.808	U.s. Geological Survey_ Research and Data Collection	$6,109
84.063	Federal Pell Grant Program	$5,110
45.162	Promotion of the Humanities_teaching and Learning Resources and Curriculum Development	$3,681
66.951	Environmental Education Grants	$1,902
17.278	Wia Dislocated Worker Formula Grants	$750