Finding 21800 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-01-12
Audit: 20113
Organization: Greenfield Community College (MA)

AI Summary

  • Core Issue: The College's Annual Report to the Department of Education was inaccurate and did not match its financial records.
  • Impacted Requirements: This violates Section 18004(a)(1) of the CARES Act, which mandates accurate reporting of expenditures.
  • Recommended Follow-Up: The College should establish procedures to ensure compliance with reporting requirements moving forward.

Finding Text

Finding number: 2022-001 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund ALN #: 84.425E and 84.425F Award year: 2022 Criteria Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Security Act required that institutions submit an Annual Report to the Department of Education that details the institution's annual expenditures accurately and that the expenditures reconcile with institution's underlying records. Condition During our testing, we noted that the Annual Report submitted by the College was not accurate and did not reconcile with the College's underlying records. Effect The College's annual report submitted to the Department of Education was not accurate. Identification as a Repeat Finding, if applicable Not applicable Recommendation The College should create procedures to ensure College is in compliance with the program's reporting requirements. View of Responsible Officials The College agrees with this finding and will take the necessary steps to put a process in place to check this in the future.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $1.50M
84.268 Federal Direct Student Loans $643,724
84.047 Trio_upward Bound $374,858
84.031 Higher Education_institutional Aid $206,206
84.425 Education Stabilization Fund $178,790
84.033 Federal Work-Study Program $133,201
84.007 Federal Supplemental Educational Opportunity Grants $87,990
84.048 Career and Technical Education -- Basic Grants to States $78,843
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $41,203
16.842 Opioid Affected Youth Initiative $1,025
47.076 Education and Human Resources $45