Finding 24845 (2022-002)

2022?002 Higher Education Emergency Relief Fund (HEERF) Reporting Federal Agency: Department of Education Federal Program: Higher Education Emergency Relief Fund CFDA Numbers: 84.425 Higher Education Emergency Relief Fund Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matter Criteria or specific requirement: The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. There are three components to reporting for HEERF: 1) public reporting on the (a)(1) student aid portion; 2) public reporting on the (a)(1) institutional portion (a)(2) and (a)(3) subprograms (quarterly reporting form), as applicable; and 3) the annual report. Condition: The College?s report of grants to students for the quarter ended September 30, 2021 was not submitted within the required 10 days. In addition, that same report did not report the correct amount of funding disbursed. Questioned costs: None Context: The College?s report of grants to students for the quarter ended September 20, 2021 was submitted three days after the due date. In addition, the amount of student grants reported for the quarter ended September 30, 2021 was overstated by $223,995. Cause: The College?s supporting documentation showed the correct amount disbursed. However, there was a data entry error in preparing the report. Effect: Inaccurate reporting of certain information as noted in the Context above. Repeat finding: No. Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Views of responsible officials and planned corrective actions: See Corrective Action Pan prepared by the College.