Finding Text
Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the Institution’s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Institutions were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. In addition, an annual report is required.
Condition: The College did not report the correct amount for total quarterly expenditures for one of the quarterly reports tested.
Questioned costs: None
Context: One of two HEERF quarterly reports tested included data that did not agree to supporting documentation.
Cause: The control system put in place for review of these reports is not operating effectively.
Effect: The College reported an incorrect amount for total quarterly expenditures.
Repeat Finding: No
Recommendation: CLA recommends SOCC reviews its review process for these reports and implements a reconciling process between the report and the supporting documentation to make sure these things match before being signed off as reviewed. CLA also recommends a second reviewer of these reports.
Views of responsible officials: There is no disagreement with the audit finding.