FAC Explorer

Finding 28749 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 32792
Organization: Vermont Law and Graduate School, Inc. and Subsidiary (VT)
Auditor: Berry Dunn McNeil & Parker LLC

AI Summary

  • Core Issue: HEERF financial reports were posted late, missing the 10-day deadline.
  • Impacted Requirements: Reports for the quarter ending December 31, 2021, were not posted until March 29, 2022.
  • Recommended Follow-Up: Create a schedule to track key reporting dates for grants to prevent future delays.

Finding Text

Information on the Federal Program: Federal Agency: United States Department of Education Program Name: Economic Stabilization Fund CFDA: 84.425: Higher Education Emergency Relief Fund Federal Award Identification Number: N/A Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Financial reports for the HEERF program must be posted on the recipient?s website within 10 days of the end of the previous quarter. Condition Found: During our audit, we noted the HEERF reporting for the quarter October 1, 2021 through December 31, 2021 was posted on March 29, 2022. Questioned Costs: None Cause and Effect: The School was understaffed in fiscal year 2022, and this reporting requirement was delayed. Recommendation: We recommend developing a schedule that summarizes key reporting dates for significant grants. Repeat Finding: No Views of a Responsible Official and Corrective Action Plan: See Corrective Action Plan

Categories

Reporting

Other Findings in this Audit

  • 28748 2022-002
    Significant Deficiency
  • 605190 2022-002
    Significant Deficiency
  • 605191 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $18.00M
10.001 Agricultural Research_basic and Applied Research $1.63M
84.038 Federal Perkins Loan Program $1.42M
16.030 National Center on Restorative Justice $878,573
21.019 Coronavirus Relief Fund $492,192
19.345 International Programs to Support Democracy, Human Rights and Labor $359,533
84.033 Federal Work-Study Program $293,776
84.425 Education Stabilization Fund $193,971
10.700 National Agricultural Library $142,845
19.040 Public Diplomacy Programs $89,999
21.023 Emergency Rental Assistance Program $79,094
16.575 Crime Victim Assistance $35,259
59.077 Community Navigator Pilot Program $25,478
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $24,333