Finding 11838 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-05
Audit: 15661
Organization: Texas College (TX)

AI Summary

  • Core Issue: The college missed the deadline for filing the quarterly report for the HEERF program, submitting it 11 days late.
  • Impacted Requirements: Compliance with federal regulations for timely reporting under the CARES Act programs.
  • Recommended Follow-Up: Ensure all performance and financial reports are submitted on time to avoid future non-compliance.

Finding Text

Finding 2023-003 – CARES Act Programs (Significant Deficiency): Information on the federal program: Student Aid Portion 18004(a)(1), FAL No. 84.425E, June 30, 2023; Institution Portion 18004(a)(1), FAL No. 84.425F, June 30, 2023; and Historical Black Colleges and Universities 18004(a)(2), FAL No. 84.425J, June 30, 2023 Criteria – Federal regulations governing Higher Education Emergency Relief Fund (HEERF). Condition – Non-compliance noted regarding untimely filing of quarterly and annual report. Questioned Costs – As provided below. Context – We noted the following in connection with our testing of compliance: ■ The quarterly report that was due on April 10, 2023 was not filed until April 21, 2023 indicating it was filed untimely. Cause – Oversight by responsible employees. Effect – Reporting deadlines were missed. Repeat Finding – No. Auditor’s Recommendation – All performance and financial reports should be filed timely. Views of Responsible Officials – The College accepts the auditors’ recommendation. The College will more closely adhere to reporting schedules.

Corrective Action Plan

The auditors noted the following in connection with out testing of compliance: • The quarterly report that was due on April 20, 2023 was not filed until April 21, 2023 indicating that it was filed untimely. The auditors recommend all performance and financial reports should be filed timely. The College’s Corrective Plan: The College accepts the auditors’ recommendation. The College will more closely adhere to reporting schedules.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 11834 2023-001
    Significant Deficiency
  • 11835 2023-001
    Significant Deficiency
  • 11836 2023-001
    Significant Deficiency
  • 11837 2023-001
    Significant Deficiency
  • 11839 2023-003
    Significant Deficiency
  • 11840 2023-003
    Significant Deficiency
  • 11841 2023-002
    Significant Deficiency
  • 588276 2023-001
    Significant Deficiency
  • 588277 2023-001
    Significant Deficiency
  • 588278 2023-001
    Significant Deficiency
  • 588279 2023-001
    Significant Deficiency
  • 588280 2023-003
    Significant Deficiency
  • 588281 2023-003
    Significant Deficiency
  • 588282 2023-003
    Significant Deficiency
  • 588283 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $2.71M
84.425 Education Stabilization Fund $2.63M
84.063 Federal Pell Grant Program $2.61M
84.031 Higher Education_institutional Aid $600,777
15.904 Historic Preservation Fund Grants-in-Aid $450,000
84.007 Federal Supplemental Educational Opportunity Grants $436,550
84.033 Federal Work-Study Program $130,594
47.074 Biological Sciences $32,619
11.028 Connecting Minority Communities Pilot Program $28,032
47.070 Computer and Information Science and Engineering $25,324
47.076 Education and Human Resources $15,583