Finding Text
FINDING 2022-003 ? Reporting ?Significant Deficiency in Internal Control over Compliance CFDA Number(s) Name of Federal Program or Cluster Federal Award Number Award Year Questioned Costs 84.425 E 84.425 F 84.425 L COVID-19 ? Education Stabilization Fund ? Higher Education Emergency Relief Fund N/A Year ended May 31, 2022 $0 Criteria ? 86 FR 26213 requires Education Stabilization Fund (?ESF?) recipients to post the Student Quarterly Report to their website within 10 days of the end of the quarter in which the funds were spent. Condition/Context ? Grant amounts and expenditures of student funds reported on the University?s website were not reported timely for the quarter ending December 31, 2021. Additionally, during our initial walkthrough of the control processes with University personnel, we were unable to identify a control related to the review and approval of the required quarterly reports. Questioned Costs ? No questioned costs were identified as part of this finding. Effect or Potential Effect ? The required quarterly student reporting posted to the University?s website was not reported timely as required by the conditions of the grant. Cause ? The exceptions occurred as a result of the lack of internal controls in place to effectively review and approve published data in accordance with underlying Federal regulations. Recommendation ? We recommend that the University implement a process by which reported ESF expenditures are compared against applicable grant award notifications to ensure complete and accurate information is contained in the required quarterly reporting posted to the University?s website. Views of Responsible Officials and Planned Corrective Actions ? As indicated, the University did not post the student required HEERF until January 19, 2022; 9 days after the deadline due to oversight. This was the final report. The Department has since consolidated the reporting for student and institutional HEERF reporting. The University controller is now responsible for all student and institutional reporting.