Finding Text
Finding 2023-003 – COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Fund Period of Performance
Repeat Finding: No
Federal Program Title – U.S. Department of Education
Pass-Through Entity: Illinois Community College Board
COVID-19 Education Stabilization Fund
Higher Education Emergency Relief Fund (HEERF)
COVID-19: HEERF Institutional Portion: 84.425F
COVID-19: HEERF Minority Serving Institutions (MSI): 84.425L
Federal Award Year 2022-2023
Condition
For 2 out of 17 (11.7%) expenditures tested, portions of the expenditures had service periods that extended beyond the grant’s period of performance and were charged to the grant for reimbursement.
Criteria
The period of performance for HEERF / MSI ended on June 30, 2023.
Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls deigned to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that expenditures are recorded properly.
Questioned Costs
The questioned costs amount to $16,001.
Cause
The College did not have proper controls in place to ensure that expenditures with service periods that extended beyond the grant’s period of performance were not charged to the grant.
Prevalence
Infrequent. Two out seventeen invoices selected for testing.
Effect
Failure to properly account for expenditures is noncompliance with Federal regulation.
Recommendation
We recommend the College implement a review process to ensure all expenditures are properly recorded and prior to applying to the grants.
Views of responsible officials
We agree with this finding. See corrective action plan.