Finding Text
Criteria or specific requirement: Per Uniform Guidance 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. The initial reporting for this grant requires the report to be submitted to the Institution?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Institutions were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. In addition, an annual report is required. Condition: The College did not comply with timely and accurate reporting for the Quarterly Student and Institutional program. Questioned Costs: None Context: During our testing of the reporting process, we noted: ? Three of three of the quarterly student reports tested were not posted timely. ? One of three of the quarterly student reports tested were not reviewed and approved prior to submission. ? One item of the quarterly student report was unable to be supported with supporting documentation. ? Three items of the quarterly student reports tested did not agree to supporting documentation. ? 2 of the 2 quarterly institutional reports tested were not published timely. ? 2 of the 2 quarterly institutional reports tested were not reviewed and approved prior to submission. Cause: A control system to prevent and detect errors in the reporting process was not created at the time the reports were filed and the College did not have a process to track the reporting requirements. In addition, the College did not have a proper system in place to retain all documentation and ensure the information in the reports had supporting information. Effect: The College was not in compliance with the U.S. Department of Education (ED) regulations for timely and accurate HEERF reporting. In addition, it was possible for errors to occur in the reports and not be caught due to lack of review. Repeat Finding: Yes. Prior year finding 2021-009 Recommendation: We recommend the College review their reporting procedures to ensure all reports are submitted timely and the supporting documentation used to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Views of responsible officials: There is no disagreement with the audit finding.