FAC Explorer

Finding 21138 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 21643
Organization: Lehigh University (PA)
Auditor: Kpmg LLP

AI Summary

  • Core Issue: Lehigh University failed to submit timely quarterly reports for HEERF funds, impacting compliance with federal reporting requirements.
  • Impacted Requirements: The university did not update its website or complete required reports for the student aid portion, leading to significant deficiencies in reporting.
  • Recommended Follow-Up: Strengthen internal controls and processes to ensure timely submission of HEERF reports and accurate public disclosures moving forward.

Finding Text

Finding 2022-002 Federal Agency: U.S. Department of Education Program Name: COVID-19: Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) Assistance Listing Number: 84.425E Federal Award Year: Funding periods between April 28, 2020 through June 30, 2023 Compliance requirement: Reporting Finding Type: Significant Deficiency Criteria The terms and conditions for HEERF recipients include the following reporting provisions: Quarterly Public Reporting for (a)(1) Student Aid Portion (Assistance Listings 84.425E): For CARES, beginning on May 6, 2020, ED required institutions that received a HEERF I Section 18004(a)(1) Student Aid Portion award to publicly post certain information on their website no later than 30 days after award, and update that information every 45 days thereafter (by posting a new report). On August 31, 2020, ED revised the EA by decreasing the frequency of reporting after the initial 30-day period from every 45 days thereafter to every calendar quarter. Grantees posting a 45-day report on or after August 31, 2020, should instead post a report every calendar quarter, with the first calendar quarter report due by October 10, 2020 and covering the period from after their last 45-day or 30-day report through the end of the calendar quarter on September 30, 2020. Institutions must publicly post their report as soon as possible, but no later than 30 days after the publication of the notice or 30 days after the date ED first obligated funds under HEERF I, II, or III to the institution for Emergency Financial Aid Grants to Students, whichever comes later. The report must be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, June 30). ? Key Line Items ? The following are identified as critical information for the Quarterly Public Reporting for Student Aid Portion: 1. The total amount of Emergency Financial Aid Grants distributed to students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) subprograms as of the date of submission (i.e., as of the initial report and every calendar quarter thereafter). 2. The estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) subprograms. 3. The total number of students who have received an Emergency Financial Aid Grant to students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) subprograms. 4. The method(s) used by the institution to determine which students receive Emergency Financial Aid Grants and how much they would receive under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) subprograms. Condition, including Perspective Lehigh University is responsible for adhering to the HEERF reporting requirements as disclosed in the terms and conditions of the award. The funds were tracked internally correctly and were disbursed to the students properly; however, the University is expected to have a system of internal controls that supports the timely filing of complete and accurate quarterly reports. Our procedures discovered that none of the University?s student aid portion quarterly reports were completed and the University?s website was not updated to disclose how the HEERF funds received were disbursed during the year ended June 30, 2022. The University has updated its website for the use of the HEERF funds and submitted all the quarterly reports for its fiscal 2022 year in September 2022. The amounts expended that were not reported timely for the student portions of HEERF II and III totaled $119,522 and $4,622,160, respectively. Cause and Effect There was a personnel change and reorganization of the designated team members charged with overseeing HEERF reporting requirements during the 2021 fiscal year. There were not controls in place to ensure the HEERF reporting requirements were being performed timely subsequent to this reorganization. Questioned Costs No questioned costs were identified. Statistical Sample The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding Yes, finding 2021-002 Recommendation We recommend that Lehigh University strengthen its processes and controls to ensure the filing of its HEERF quarterly reports is submitted timely and the use of these funds and other required information are reported on the University?s website for public disclosure in a timely manner. Views of Responsible Officials Lehigh University accepts this finding. All 2022 quarterly reports for student portion were completed and posted to the institution?s webpage on September 21, 2022.

Corrective Action Plan

Finding 2022-002 Federal Agency: U.S. Department of Education Program Name: COVID-19: Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) Assistance Listing Number: 84.425E Federal Award Year: Funding periods between April 28, 2020 through June 30, 2023 Compliance requirement: Reporting Finding Type: Significant Deficiency Student aid: The final CRRSAA Report for the quarter ending September 30, 2021 was posted to Lehigh?s website on September 21, 2022. The ARP report for quarter ending September 30, 2021 was posted to Lehigh?s website on October 7, 2021. The ARP report for the quarter ending December 31, 2021 was updated to reflect the quarter?s activity on January 4, 2022. The final ARP report for the quarter ending March 30, 2022 was updated on April 7, 2022. Clear roles and responsibilities have been established. The Office of Financial Aid is responsible for tracking and timely reporting of student aid according to federal guidelines. Lehigh University is confident that with the roles and responsibilities firmly established, this finding is fully remediated. Name of contact: Jennifer Mertz, Assistant Vice Provost of Financial Services and Director of Financial Aid. Completion date: September 21, 2022

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 21030 2022-001
    Significant Deficiency Repeat
  • 21031 2022-001
    Significant Deficiency Repeat
  • 21032 2022-001
    Significant Deficiency Repeat
  • 21033 2022-001
    Significant Deficiency Repeat
  • 21034 2022-001
    Significant Deficiency Repeat
  • 21035 2022-001
    Significant Deficiency Repeat
  • 21036 2022-001
    Significant Deficiency Repeat
  • 21037 2022-001
    Significant Deficiency Repeat
  • 21038 2022-001
    Significant Deficiency Repeat
  • 21039 2022-001
    Significant Deficiency Repeat
  • 21040 2022-001
    Significant Deficiency Repeat
  • 21041 2022-001
    Significant Deficiency Repeat
  • 21042 2022-001
    Significant Deficiency Repeat
  • 21043 2022-001
    Significant Deficiency Repeat
  • 21044 2022-001
    Significant Deficiency Repeat
  • 21045 2022-001
    Significant Deficiency Repeat
  • 21046 2022-001
    Significant Deficiency Repeat
  • 21047 2022-001
    Significant Deficiency Repeat
  • 21048 2022-001
    Significant Deficiency Repeat
  • 21049 2022-001
    Significant Deficiency Repeat
  • 21050 2022-001
    Significant Deficiency Repeat
  • 21051 2022-001
    Significant Deficiency Repeat
  • 21052 2022-001
    Significant Deficiency Repeat
  • 21053 2022-001
    Significant Deficiency Repeat
  • 21054 2022-001
    Significant Deficiency Repeat
  • 21055 2022-001
    Significant Deficiency Repeat
  • 21056 2022-001
    Significant Deficiency Repeat
  • 21057 2022-001
    Significant Deficiency Repeat
  • 21058 2022-001
    Significant Deficiency Repeat
  • 21059 2022-001
    Significant Deficiency Repeat
  • 21060 2022-001
    Significant Deficiency Repeat
  • 21061 2022-001
    Significant Deficiency Repeat
  • 21062 2022-001
    Significant Deficiency Repeat
  • 21063 2022-001
    Significant Deficiency Repeat
  • 21064 2022-001
    Significant Deficiency Repeat
  • 21065 2022-001
    Significant Deficiency Repeat
  • 21066 2022-001
    Significant Deficiency Repeat
  • 21067 2022-001
    Significant Deficiency Repeat
  • 21068 2022-001
    Significant Deficiency Repeat
  • 21069 2022-001
    Significant Deficiency Repeat
  • 21070 2022-001
    Significant Deficiency Repeat
  • 21071 2022-001
    Significant Deficiency Repeat
  • 21072 2022-001
    Significant Deficiency Repeat
  • 21073 2022-001
    Significant Deficiency Repeat
  • 21074 2022-001
    Significant Deficiency Repeat
  • 21075 2022-001
    Significant Deficiency Repeat
  • 21076 2022-001
    Significant Deficiency Repeat
  • 21077 2022-001
    Significant Deficiency Repeat
  • 21078 2022-001
    Significant Deficiency Repeat
  • 21079 2022-001
    Significant Deficiency Repeat
  • 21080 2022-001
    Significant Deficiency Repeat
  • 21081 2022-001
    Significant Deficiency Repeat
  • 21082 2022-001
    Significant Deficiency Repeat
  • 21083 2022-001
    Significant Deficiency Repeat
  • 21084 2022-001
    Significant Deficiency Repeat
  • 21085 2022-001
    Significant Deficiency Repeat
  • 21086 2022-001
    Significant Deficiency Repeat
  • 21087 2022-001
    Significant Deficiency Repeat
  • 21088 2022-001
    Significant Deficiency Repeat
  • 21089 2022-001
    Significant Deficiency Repeat
  • 21090 2022-001
    Significant Deficiency Repeat
  • 21091 2022-001
    Significant Deficiency Repeat
  • 21092 2022-001
    Significant Deficiency Repeat
  • 21093 2022-001
    Significant Deficiency Repeat
  • 21094 2022-001
    Significant Deficiency Repeat
  • 21095 2022-001
    Significant Deficiency Repeat
  • 21096 2022-001
    Significant Deficiency Repeat
  • 21097 2022-001
    Significant Deficiency Repeat
  • 21098 2022-001
    Significant Deficiency Repeat
  • 21099 2022-001
    Significant Deficiency Repeat
  • 21100 2022-001
    Significant Deficiency Repeat
  • 21101 2022-001
    Significant Deficiency Repeat
  • 21102 2022-001
    Significant Deficiency Repeat
  • 21103 2022-001
    Significant Deficiency Repeat
  • 21104 2022-001
    Significant Deficiency Repeat
  • 21105 2022-001
    Significant Deficiency Repeat
  • 21106 2022-001
    Significant Deficiency Repeat
  • 21107 2022-001
    Significant Deficiency Repeat
  • 21108 2022-001
    Significant Deficiency Repeat
  • 21109 2022-001
    Significant Deficiency Repeat
  • 21110 2022-001
    Significant Deficiency Repeat
  • 21111 2022-001
    Significant Deficiency Repeat
  • 21112 2022-001
    Significant Deficiency Repeat
  • 21113 2022-001
    Significant Deficiency Repeat
  • 21114 2022-001
    Significant Deficiency Repeat
  • 21115 2022-001
    Significant Deficiency Repeat
  • 21116 2022-001
    Significant Deficiency Repeat
  • 21117 2022-001
    Significant Deficiency Repeat
  • 21118 2022-001
    Significant Deficiency Repeat
  • 21119 2022-001
    Significant Deficiency Repeat
  • 21120 2022-001
    Significant Deficiency Repeat
  • 21121 2022-001
    Significant Deficiency Repeat
  • 21122 2022-001
    Significant Deficiency Repeat
  • 21123 2022-001
    Significant Deficiency Repeat
  • 21124 2022-001
    Significant Deficiency Repeat
  • 21125 2022-001
    Significant Deficiency Repeat
  • 21126 2022-001
    Significant Deficiency Repeat
  • 21127 2022-001
    Significant Deficiency Repeat
  • 21128 2022-001
    Significant Deficiency Repeat
  • 21129 2022-001
    Significant Deficiency Repeat
  • 21130 2022-001
    Significant Deficiency Repeat
  • 21131 2022-001
    Significant Deficiency Repeat
  • 21132 2022-001
    Significant Deficiency Repeat
  • 21133 2022-001
    Significant Deficiency Repeat
  • 21134 2022-001
    Significant Deficiency Repeat
  • 21135 2022-001
    Significant Deficiency Repeat
  • 21136 2022-001
    Significant Deficiency Repeat
  • 21137 2022-001
    Significant Deficiency Repeat
  • 597472 2022-001
    Significant Deficiency Repeat
  • 597473 2022-001
    Significant Deficiency Repeat
  • 597474 2022-001
    Significant Deficiency Repeat
  • 597475 2022-001
    Significant Deficiency Repeat
  • 597476 2022-001
    Significant Deficiency Repeat
  • 597477 2022-001
    Significant Deficiency Repeat
  • 597478 2022-001
    Significant Deficiency Repeat
  • 597479 2022-001
    Significant Deficiency Repeat
  • 597480 2022-001
    Significant Deficiency Repeat
  • 597481 2022-001
    Significant Deficiency Repeat
  • 597482 2022-001
    Significant Deficiency Repeat
  • 597483 2022-001
    Significant Deficiency Repeat
  • 597484 2022-001
    Significant Deficiency Repeat
  • 597485 2022-001
    Significant Deficiency Repeat
  • 597486 2022-001
    Significant Deficiency Repeat
  • 597487 2022-001
    Significant Deficiency Repeat
  • 597488 2022-001
    Significant Deficiency Repeat
  • 597489 2022-001
    Significant Deficiency Repeat
  • 597490 2022-001
    Significant Deficiency Repeat
  • 597491 2022-001
    Significant Deficiency Repeat
  • 597492 2022-001
    Significant Deficiency Repeat
  • 597493 2022-001
    Significant Deficiency Repeat
  • 597494 2022-001
    Significant Deficiency Repeat
  • 597495 2022-001
    Significant Deficiency Repeat
  • 597496 2022-001
    Significant Deficiency Repeat
  • 597497 2022-001
    Significant Deficiency Repeat
  • 597498 2022-001
    Significant Deficiency Repeat
  • 597499 2022-001
    Significant Deficiency Repeat
  • 597500 2022-001
    Significant Deficiency Repeat
  • 597501 2022-001
    Significant Deficiency Repeat
  • 597502 2022-001
    Significant Deficiency Repeat
  • 597503 2022-001
    Significant Deficiency Repeat
  • 597504 2022-001
    Significant Deficiency Repeat
  • 597505 2022-001
    Significant Deficiency Repeat
  • 597506 2022-001
    Significant Deficiency Repeat
  • 597507 2022-001
    Significant Deficiency Repeat
  • 597508 2022-001
    Significant Deficiency Repeat
  • 597509 2022-001
    Significant Deficiency Repeat
  • 597510 2022-001
    Significant Deficiency Repeat
  • 597511 2022-001
    Significant Deficiency Repeat
  • 597512 2022-001
    Significant Deficiency Repeat
  • 597513 2022-001
    Significant Deficiency Repeat
  • 597514 2022-001
    Significant Deficiency Repeat
  • 597515 2022-001
    Significant Deficiency Repeat
  • 597516 2022-001
    Significant Deficiency Repeat
  • 597517 2022-001
    Significant Deficiency Repeat
  • 597518 2022-001
    Significant Deficiency Repeat
  • 597519 2022-001
    Significant Deficiency Repeat
  • 597520 2022-001
    Significant Deficiency Repeat
  • 597521 2022-001
    Significant Deficiency Repeat
  • 597522 2022-001
    Significant Deficiency Repeat
  • 597523 2022-001
    Significant Deficiency Repeat
  • 597524 2022-001
    Significant Deficiency Repeat
  • 597525 2022-001
    Significant Deficiency Repeat
  • 597526 2022-001
    Significant Deficiency Repeat
  • 597527 2022-001
    Significant Deficiency Repeat
  • 597528 2022-001
    Significant Deficiency Repeat
  • 597529 2022-001
    Significant Deficiency Repeat
  • 597530 2022-001
    Significant Deficiency Repeat
  • 597531 2022-001
    Significant Deficiency Repeat
  • 597532 2022-001
    Significant Deficiency Repeat
  • 597533 2022-001
    Significant Deficiency Repeat
  • 597534 2022-001
    Significant Deficiency Repeat
  • 597535 2022-001
    Significant Deficiency Repeat
  • 597536 2022-001
    Significant Deficiency Repeat
  • 597537 2022-001
    Significant Deficiency Repeat
  • 597538 2022-001
    Significant Deficiency Repeat
  • 597539 2022-001
    Significant Deficiency Repeat
  • 597540 2022-001
    Significant Deficiency Repeat
  • 597541 2022-001
    Significant Deficiency Repeat
  • 597542 2022-001
    Significant Deficiency Repeat
  • 597543 2022-001
    Significant Deficiency Repeat
  • 597544 2022-001
    Significant Deficiency Repeat
  • 597545 2022-001
    Significant Deficiency Repeat
  • 597546 2022-001
    Significant Deficiency Repeat
  • 597547 2022-001
    Significant Deficiency Repeat
  • 597548 2022-001
    Significant Deficiency Repeat
  • 597549 2022-001
    Significant Deficiency Repeat
  • 597550 2022-001
    Significant Deficiency Repeat
  • 597551 2022-001
    Significant Deficiency Repeat
  • 597552 2022-001
    Significant Deficiency Repeat
  • 597553 2022-001
    Significant Deficiency Repeat
  • 597554 2022-001
    Significant Deficiency Repeat
  • 597555 2022-001
    Significant Deficiency Repeat
  • 597556 2022-001
    Significant Deficiency Repeat
  • 597557 2022-001
    Significant Deficiency Repeat
  • 597558 2022-001
    Significant Deficiency Repeat
  • 597559 2022-001
    Significant Deficiency Repeat
  • 597560 2022-001
    Significant Deficiency Repeat
  • 597561 2022-001
    Significant Deficiency Repeat
  • 597562 2022-001
    Significant Deficiency Repeat
  • 597563 2022-001
    Significant Deficiency Repeat
  • 597564 2022-001
    Significant Deficiency Repeat
  • 597565 2022-001
    Significant Deficiency Repeat
  • 597566 2022-001
    Significant Deficiency Repeat
  • 597567 2022-001
    Significant Deficiency Repeat
  • 597568 2022-001
    Significant Deficiency Repeat
  • 597569 2022-001
    Significant Deficiency Repeat
  • 597570 2022-001
    Significant Deficiency Repeat
  • 597571 2022-001
    Significant Deficiency Repeat
  • 597572 2022-001
    Significant Deficiency Repeat
  • 597573 2022-001
    Significant Deficiency Repeat
  • 597574 2022-001
    Significant Deficiency Repeat
  • 597575 2022-001
    Significant Deficiency Repeat
  • 597576 2022-001
    Significant Deficiency Repeat
  • 597577 2022-001
    Significant Deficiency Repeat
  • 597578 2022-001
    Significant Deficiency Repeat
  • 597579 2022-001
    Significant Deficiency Repeat
  • 597580 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $20.67M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $6.90M
84.063 Federal Pell Grant Program $5.20M
84.038 Fereral Perkins Loans Programs $1.54M
84.324 Research in Special Education $1.39M
11.478 Center for Sponsored Coastal Ocean Research_coastal Ocean Program $853,348
84.033 Federal Work-Study Program $693,000
84.007 Federal Supplemental Educational Opportunity Grants $584,440
59.075 Shuttered Venue Operators Grant Program $522,308
93.310 Trans-Nih Research Support $501,698
12.800 Air Force Defense Research Sciences Program $488,636
93.837 Cardiovascular Diseases Research $382,163
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $359,603
93.173 Research Related to Deafness and Communication Disorders $354,181
45.130 Promotion of the Humanities_challenge Grants $333,301
81.089 Fossil Energy Research and Development $301,137
20.701 University Transportation Centers Program $298,777
81.135 Advanced Research Projects Agency - Energy $229,261
93.855 Allergy, Immunology and Transplantation Research $182,167
12.300 Basic and Applied Scientific Research $128,159
47.041 Engineering $125,393
81.087 Renewable Energy Research and Development $121,270
81.057 University Coal Research $110,722
93.867 Vision Research $103,253
84.425 Education Stabilization Fund $103,168
12.431 Basic Scientific Research $84,735
93.279 Drug Abuse and Addiction Research Programs $75,208
12.002 Procurement Technical Assistance for Business Firms $75,201
47.079 Office of International Science and Engineering $73,263
47.070 Computer and Information Science and Engineering $70,782
81.049 Office of Science Financial Assistance Program $69,536
93.121 Oral Diseases and Disorders Research $67,613
47.049 Mathematical and Physical Sciences $67,230
93.273 Alcohol Research Programs $64,129
93.350 National Center for Advancing Translational Sciences $63,567
15.506 Water Desalination Research and Development Program $60,018
45.160 Promotion of the Humanities_fellowships and Stipends $57,181
59.037 Small Business Development Centers $57,004
47.076 Education and Human Resources $56,721
93.865 Child Health and Human Development Extramural Research $54,030
93.859 Biomedical Research and Research Training $49,339
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $46,697
19.009 Academic Exchange Programs - Undergraduate Programs $40,313
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $40,127
84.305 Education Research, Development and Dissemination $39,768
11.011 Ocean Exploration $37,432
47.083 Integrative Activities $35,009
93.866 Aging Research $34,974
12.630 Basic, Applied, and Advanced Research in Science and Engineering $33,029
43.001 Science $30,752
11.451 Gulf Coast Ecosystem Restoration Science, Observation, Monitoring, and Technology $28,884
45.161 Promotion of the Humanities_research $25,385
12.910 Research and Technology Development $24,327
93.600 Head Start $23,520
47.074 Biological Sciences $20,591
19.900 Aeeca/esf Pd Programs $20,181
84.367 Improving Teacher Quality State Grants $17,059
93.395 Cancer Treatment Research $12,415
20.931 Transportation Planning, Research and Education $11,155
93.839 Blood Diseases and Resources Research $11,008
10.310 Agriculture and Food Research Initiative (afri) $10,256
47.050 Geosciences $10,081
45.301 Museums for America $9,995
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $9,374
43.008 Education $8,049
45.312 National Leadership Grants $6,103
93.307 Minority Health and Health Disparities Research $5,826
45.025 Promotion of the Arts_partnership Agreements $3,671
47.075 Social, Behavioral, and Economic Sciences $3,242
45.129 Promotion of the Humanities_federal/state Partnership $1,871
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $265