Finding Text
Finding No.: 2022-018 Federal Agency: U.S. Department of Education AL Program: 84.047A TRIO Upward Bound Federal Award No.: P047A171556-21 Area: Reporting Questioned Costs: $0 Criteria: Performance Reporting - Per OMB Compliance Supplement Addendum April 2022, grantees must submit an annual performance report to ED each year of the project period. The following line items contain critical information: Section II, Record Structure for Participant List for Upward Bound and Upward Bound Math- Science Projects, fields: 16 Eligibility (at time of initial selection) 17 At Risk: Reading Language Arts or Math Proficiency Not Achieved (at time of initial selection) 18 At Risk: Low Grade Point Average (at time of initial selection) 19 At Risk: Pre-Algebra or Algebra Course Not Successfully Completed by Beginning of 10th Grade (at time of initial selection) 20 Limited English Proficiency (at time of initial selection) 24 Date of First Project Service 25 Grade Level at First Service 27 Participant Status for reporting year 28 Participation Level for reporting year 29 Served by Another Federally Funded College Access Program for reporting year 30 Grade Level at the beginning of academic year being reported 37 Secondary School Retention and Graduation Objective – Numerator, for reporting year 45 Date of Last Project Service In addition, under the terms of the grant award, all recipients are required to submit a final performance report within 120 days after the expiration or termination of grant support. Furthermore, 2 CFR 200.303(a) states that the subrecipient must establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should align with the guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control-Integrated Framework” issued by the COSO. Conditions: 1. Section II of the Annual Performance Report which pertains to source data file could not be provided during the audit. 2. Final Performance Report could not be provided during the audit. Cause: The College lacks adequate internal controls over compliance with the applicable federal regulations relating to reporting, specifically, retaining sufficient documentation to support reported information. Effect: The College appears to be in noncompliance with the applicable reporting requirements. No questioned cost is presented as we are unable to quantify the extent of noncompliance. Recommendation: College management should strengthen controls so that required reports and supporting records are retained to evidence compliance with the applicable reporting requirements. Views of Auditee and Planned Corrective Actions: The College agrees with the finding and provides details in its Corrective Action Plan.