Finding 12483 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-19
Audit: 16951
Organization: Lincoln University (MO)
Auditor: Forvis LLP

AI Summary

  • Core Issue: Lincoln University failed to submit and post required HEERF reports on time, missing deadlines for quarter 2 and quarter 3.
  • Impacted Requirements: Reports due on July 10, 2021, and October 10, 2021, were not submitted, affecting compliance with Section 18004(e) of the CARES Act.
  • Recommended Follow-Up: Strengthen internal controls and establish clear policies to ensure timely and accurate reporting for HEERF funding.

Finding Text

CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act , U.S. Department of Education Program Year 2021-2022; Higher Education Emergency Relief Fund (HEERF) Student Aid, Institutional Aid, and HBCU Portions Criteria or Specific Requirement ? Reporting Condition ? Section 18004(e) of the CARES Act requires each institution that received funds under HEERF I, II, and III to submit quarterly Institutional Aid and HBCU funding portion reports by July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not submit the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) reports within the required timeframe. Similarly, Lincoln University was required to post quarterly public disclosures for the Student Aid funding portion, due July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not post the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) information within the required timeframe. Of the 13 HEERF reports during the year, 6 were not submitted or posted within the required timeframe. Questioned costs ? None Context ? Out of a population of 13 reports required to be submitted during the fiscal year, a sample of 4 reports was selected for testing, one of each type (student, institutional, HBCU, and annual). One of the reports was not submitted within the required timeframe (HBCU report due October 10, 2021). Effect ? The University did not submit reports or post required information timely. Cause ? The University did not have strong controls in place that would trigger the posting of the information within the required timing and that included all required elements. These factors resulted in the University temporarily overlooking this requirement and posting the information past the required deadline, and excluding the number of students that had received the awards and the method of distributing the funds. Identification as a Repeat Finding ? Repeat finding, 2021-002 Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.

Categories

Reporting

Other Findings in this Audit

  • 12480 2022-001
    Significant Deficiency Repeat
  • 12481 2022-001
    Significant Deficiency Repeat
  • 12482 2022-002
    Significant Deficiency Repeat
  • 12484 2022-002
    Significant Deficiency Repeat
  • 12485 2022-002
    Significant Deficiency Repeat
  • 588922 2022-001
    Significant Deficiency Repeat
  • 588923 2022-001
    Significant Deficiency Repeat
  • 588924 2022-002
    Significant Deficiency Repeat
  • 588925 2022-002
    Significant Deficiency Repeat
  • 588926 2022-002
    Significant Deficiency Repeat
  • 588927 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $7.60M
84.268 Federal Direct Student Loans $5.30M
84.063 Federal Pell Grant Program $3.84M
10.512 Agriculture Extension at 1890 Land-Grant Institutions $3.67M
84.031 Higher Education_institutional Aid $789,420
10.524 Scholarships for Students at 1890 Institutions (b) $699,187
84.002 Adult Education - Basic Grants to States $435,084
84.425 Education Stabilization Fund $376,664
84.033 Federal Work-Study Program $273,006
12.630 Basic, Applied, and Advanced Research in Science and Engineering $240,065
10.311 Beginning Farmer and Rancher Development Program $162,670
10.514 Expanded Food and Nutrition Education Program $128,606
10.307 Organic Agriculture Research and Extension Initiative $71,169
47.041 Engineering $68,166
84.007 Federal Supplemental Educational Opportunity Grants $46,045
47.070 Computer and Information Science and Engineering $38,713
93.137 Community Programs to Improve Minority Health Grant Program $38,536
59.037 Small Business Development Centers $36,560
10.290 Agricultural Market and Economic Research $24,591
43.001 Science $24,292
10.902 Soil and Water Conservation $23,552
10.310 Agriculture and Food Research Initiative (afri) $19,455
10.202 Cooperative Forestry Research $18,213
43.008 Education $16,339
10.309 Specialty Crop Research Initiative $13,895
10.515 Renewable Resources Extension Act and National Focus Fund Projects $13,858
10.025 Plant and Animal Disease, Pest Control, and Animal Care $13,280
15.904 Historic Preservation Fund Grants-in-Aid $12,771
10.210 Higher Education ? Graduate Fellowships Grant Program $11,303
84.191 Adult Education_national Leadership Activities $10,200
84.048 Career and Technical Education -- Basic Grants to States $10,041
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $9,498
10.523 Centers of Excellence at 1890 Institutions (b) $9,176
93.136 Injury Prevention and Control Research and State and Community Based Programs $9,089
10.216 1890 Institution Capacity Building Grants $7,508
10.329 Crop Protection and Pest Management Competitive Grants Program $6,263
10.303 Integrated Programs $5,895
97.067 Homeland Security Grant Program $5,000
47.076 Education and Human Resources $4,924
10.215 Sustainable Agriculture Research and Education $1,600
10.229 Extension Collaborative on Immunization Teaching & Engagement $1,060
16.607 Bulletproof Vest Partnership Program $871
20.607 Alcohol Open Container Requirements $700
20.600 State and Community Highway Safety $263
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $-7,198
10.500 Cooperative Extension Service $-157,800