Finding 20625 (2022-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-08
Audit: 26584
Organization: Butler County Community College (PA)

AI Summary

  • Core Issue: BCCC failed to complete and post required quarterly reports for the Education Stabilization Fund on time, and the annual report contained inaccuracies.
  • Impacted Requirements: Non-compliance with 2 CFR Part 200 reporting requirements, including timely posting and accuracy of financial data for both student and institutional portions.
  • Recommended Follow-Up: BCCC should establish procedures to ensure timely and accurate completion of reports and verify their visibility on the institution's website.

Finding Text

Finding 2022-001: Education Stabilization Fund Reporting Federal Agency: Department of Education Program: Education Stabilization Fund: 84.425 E and 84.425 F Criteria: In accordance with the Higher Education Emergency Relief Fund reporting requirements found in the 2 CFR Part 200, separate quarterly reports for both student and institutional portions of the grant are to be completed and conspicuously posted to the institution?s primary website no later than 10 days after the end of each calendar quarter. The institutional reports are to include the aggregate amounts spent and the student reports are to include the total grants distributed, estimated total number of students eligible, total number of students who received grants, and methods used to determine which students would receive funding, and in what amount. In addition, the annual report was to be filed by May 6, 2022 and was to include the total amount expended for both student and institutional portions of the grant for calendar year 2021. Condition: BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institution?s primary website for both student and institutional portions of the grant for the year ended June 30, 2022. In addition, the annual report incorrectly reported the amount of institutional portion expended, student portion expended, and number of unduplicated students for the calendar year 2021. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website and to ensure that the annual report was completed accurately and submitted timely were not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institution?s website for the Higher Education Emergency Relief Fund. In addition, the annual report was submitted after the deadline and incorrectly reported the amount of student portion expended and number of unduplicated students for the calendar year 2021. Questioned costs: None Repeat Finding: This is a repeat finding of 2021-001 Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly and annual reports are completed accurately and timely. BCCC should also implement procedures to verify that quarterly reports are posted and conspicuously appear on the institution?s website within the time frame required for both student and institutional portions of the grant.

Categories

Reporting

Other Findings in this Audit

  • 20622 2022-001
    Material Weakness Repeat
  • 20623 2022-001
    Material Weakness Repeat
  • 20624 2022-001
    Material Weakness Repeat
  • 20626 2022-001
    Material Weakness Repeat
  • 597064 2022-001
    Material Weakness Repeat
  • 597065 2022-001
    Material Weakness Repeat
  • 597066 2022-001
    Material Weakness Repeat
  • 597067 2022-001
    Material Weakness Repeat
  • 597068 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $3.33M
84.268 Federal Direct Student Loans $2.27M
84.002 Adult Education - Basic Grants to States $371,394
84.048 Career and Technical Education -- Basic Grants to States $142,640
84.007 Federal Supplemental Educational Opportunity Grants $110,740
93.558 Temporary Assistance for Needy Families $104,154
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $92,806
84.425 Covid-19 Education Stabilization Fund $87,920
17.245 Trade Adjustment Assistance $51,679
84.033 Federal Work-Study Program $18,810
93.575 Covid-19 Child Care and Development Block Grant $7,490
17.258 Wia Adult Program $2,493