Finding Text
Education Stabilization Fund Reporting Significant Deficiency DEPARTMENT OF EDUCATION ALN#: 84.425E and 84.425F Federal Award Identification #: P425E203311 and P425F203100 Condition: The University did not post the required Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) reports to their website as required for institutional and student aid portions expended from the Coronavirus Aid, Relief and Economic Security Act (CARES), Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA), and American Rescue Plan (ARP). The University also did not retain a copy of the 2nd annual report and supporting data so the accuracy of that report was not able to be tested. Criteria: 86 FR 262132, CFR 200.329 The University was required to post the Institutional Quarterly Report to their website within 10 days of the end of the quarter in which the funds were spent. Additionally, 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. The University is also required to retain supporting documentation for all HEERF reports. Questioned Costs: None Context: During the audit, it was noted that the University had initially disclosed the required CARES Act reporting for the HEERF student emergency grants disbursed but made no further disclosure after December 2020. The CARES Act Institutional Quarterly Budget and Expenditure reports for March 31, 2021, and each subsequent quarter were not completed and posted to their website as required. Subsequent to year end and as part of the audit process, the University completed and posted the required reports to their website. For the 2nd annual report, the University has not yet been able to obtain a copy from the Department of Education as the portal is closed. Cause: Along with staffing challenges brought on by COVID, there were multiple rounds of HEERF funding released, each with different requirements, which led to a gap in understanding of the requirements for HEERF reporting. Effect: The University was not in compliance with the reporting requirements of HEERF. Identification as repeat finding, if applicable: 2021-003 Recommendation: We recommend that the University complete the HEERF quarterly reporting until the HEERF funding is spent to ensure compliance is maintained. We also recommend that a copy of the annual reports be retained along with all supporting data used to compile the reports for record retention purposes. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.