Finding: No. 2022-002 Higher Education Emergency Relief Funds Reporting. Finding: Institutions that expended HEERF grant funds during the calendar quarter from January 1- March 30, 2021 are required to post the quarterly report that involved the expenditure of HEERF I CARES Act funds and HEERF II CRRSAA. The Department did not previously affirm this reporting requirement for HEERF II CRRSAA funds. As such, institutions may have until the end of the second calendar quarter, June 30, 2021, to post these retroactive reports if they have not already done so. The specific errors were that the amount reported on the 12/31/2020 quarterly report was $38,750 but based on the drawdowns, no funds were drawn in this quarter and that $ 38,750 was drawn in February 2021 and was captured in the total reported on the 3/31/2021 quarterly report. The other issue is that on the 3/31/2021 and 6/30/2021, the amounts drawn for SIP should have been reported separately in the 18004(a)(2) column. Corrective Action Taken or Planned: The issue was the result of a misunderstanding of how drawdowns versus actual expenditures were reported. There were corrections made to the quarterly reports, however, the report in question was never updated on the website. The quarterly reports were corrected by the VP of Administration and Finance, William McDonald and posted to our website by the end of September 2022. according to the previous corrective action plans 06/30/2021. The issue arising is the 09/30/2021and 12/31/2021 reports for the fiscal year ending 06/30/2022 were wrong and corrected at the same time. The VP of Administration and Finance made the corrections to the quarterly report as of 09/30/2022. Corrections have been completed as of 09/30/2022.