Finding 25269 (2022-002)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-02-14
Audit: 21005
Organization: William Jessup University (CA)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: The University failed to post required HEERF reports on their website for ARP student grant disbursements.
  • Impacted Requirements: Compliance with federal reporting criteria (86 FR 262132, CFR 200.329) for quarterly disclosures of fund allocations.
  • Recommended Follow-Up: Ensure ongoing HEERF quarterly reporting is completed until all funds are spent to maintain compliance.

Finding Text

Higher Education Stabilization Fund Reporting Other Matter DEPARTMENT OF EDUCATION ALN #: 84.425E Education Stabilization Fund Federal Award Identification #: P425E202939 Condition: The University did not post the required Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) reports to their website as required for the American Rescue Plan (ARP) student portion expended. Criteria: 86 FR 262132, CFR 200.329. For each student grant disbursement made, the University is required to report quarterly to their website a summary of how the funds were allocated and disbursed. Questioned Costs: None Context: During the audit, it was noted that while the University had appropriately disclosed the required CARES Act and CRRSAA Act reporting and ARP institutional reporting for HEERF institutional funds, the ARP student emergency grant disbursements were not disclosed on their website. The University corrected and amounts were posted to the website before the audit was finalized. Cause: There were multiple rounds of HEERF funding released, each with different requirements, which led to a gap in understanding of the requirements of the HEERF reporting. Effect: The University was not in compliance with the reporting requirements of HEERF. Identification as repeat finding, if applicable: n/a Recommendation: We recommend that the University complete the HEERF quarterly reporting until the HEERF funding is spent to ensure compliance is maintained. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Higher Education Stabilization Fund Reporting Planned Corrective Action: We uploaded the quarterly report for the use of the ARP student portion on the institution?s website late in August 2022. Now that both the student portion and the institution portion are required to be reported on one quarterly report provided by the Department, we will make sure the report is filed on time and concurrently post it on the institution?s website. Person Responsible for Corrective Action Plan: Diane Ahn, VP for Finance and CFO Anticipated Date of Completion: Completed

Categories

Reporting

Other Findings in this Audit

  • 25266 2022-001
    Material Weakness
  • 25267 2022-001
    Material Weakness
  • 25268 2022-001
    Material Weakness
  • 601708 2022-001
    Material Weakness
  • 601709 2022-001
    Material Weakness
  • 601710 2022-001
    Material Weakness
  • 601711 2022-002
    -

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $9.74M
84.425 Covid-19 Education Stabilization Fund Heerf - Institutional Portion $2.68M
84.063 Federal Pell Grant Program $2.08M
84.425 Covid-19 Education Stabilization Fund Heerf - Student Aid Portion $2.05M
84.425 Covid-19 Education Stabilization Fund Heerf - Strengthening Institutions $185,455
84.033 Federal Work-Study Program $136,230
84.007 Federal Supplemental Educational Opportunity Grants $91,720