Finding Text
2022-005 U.S. Department of Education Higher Education Emergency Relief Fund (HEERF) (FAL #84.425E, 84.425F) Reporting Material Weakness in Internal Controls over Compliance and Material Noncompliance Criteria: Per the Compliance Supplement for HEERF: ED [the Department of Education] will be collecting an annual report for HEERF grantees in April 2022. ED will share more information regarding this annual report, which will require institutions to report on their uses of HEERF I CARES Act funds, HEERF II CRRSAA funds, and HEERF III ARP funds in advance of the ARP annual reporting deadline. Note: Auditors are reminded that they must use the framework outlined in Part 1 of this Compliance Supplement to perform reasonable procedures to ensure that the compliance requirements identified as subject to audit are current and to determine whether there are any additional provisions of federal awards relevant to the compliance requirements subject to the audit that should be covered Condition: The District could not provide the annual report to the audit team in order for the audit team to perform the reasonable procedures. Cause: The reporting was performed by personnel that are no longer with the District and access to the required reporting could not be obtained. Context/Sampling: No annual reports could be obtained from the District. Questioned Costs: None as this relates to reporting. Effect: The Department is at risk for noncompliance with reporting requirements. Repeat Finding from prior year: No Recommendation: Certain controls should be put in place to ensure that annual reports are retained by the District. Furthermore, the District should ensure that proper personnel have access to all required federal reporting tools as required by the Federal standards. View of Responsible Officials: Management agrees with the finding.