Finding 1214960 (2025-001)

Finding 2025-001 - 10.855 - Distance Learning and Telemedicine Loans and Grants Federal Agency – U.S. Department of Agriculture Grant Period – Year ended August 31, 2025 Compliance Requirement – L. Reporting Criteria – A requirement of receiving the Distance Learning and Telemedicine Loans and Grants was to complete project performance and financial reporting on the grant. Condition – The financial reporting of the completed SF 425 Federal Financial Report was submitted, and funds were received, which triggered the annual project performance report filing to be completed by January 31, 2026. The required annual project performance activity report was not filed by the due date. Context – The College has an obligation to ensure that all grants administered and expended within the fiscal year are appropriately monitored and all compliance requirements are satisfied. Cause – The former Director of Grants Development, who was the lead on the grant, left the College in September 2025 and had not communicated that the reporting was required to be completed. There was no formal process for tracking or communicating the status of grant requirements by anyone other than the Director, this resulted in the College missing this requirement. Effect – The annual project performance activity report was not filed timely. Recommendation – We recommend the College establish a formal, documented shared communication between the department responsible for administering the grant and the College finance department which outlines the critical grant requirements including, but not limited to, initial, interim and final reporting. This will help to ensure compliance with the necessary grant requirements in the event of turnover or absence.