Finding 34895 (2022-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-02-13

AI Summary

  • Core Issue: The District failed to post a required quarterly report for the Student Aid Portion on time, missing the 10-day deadline.
  • Impacted Requirements: Compliance with Section 18004(a)(1) of the CARES Act, which mandates timely public reporting of specific information.
  • Recommended Follow-Up: Improve communication and oversight regarding reporting deadlines to ensure timely compliance in the future.

Finding Text

Program Name: COVID-19: Higher Education Emergency Relief Funds, Student Aid Portion Assistance Listing Number: 84.425E Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements Section 18004(a)(1) of The Coronavirus Aid, Relief, and Economic Security Act required that institutions that received the HEERF 18004(a)(1) Institutional and Student Aid Portions award to publicly post certain information on their website no later than 10 days after each calendar quarter, or as directed by the U.S. Department of Education. Condition Significant Deficiency in Internal Control Over Compliance - During our testing over reporting for the Student Aid Portion, we noted that one of the reports required to be publicly each quarter was not made available on the District?s website within 10 days from the end of the quarter. The report for the quarter ending December 31, 2021 was posted on February 23, 2022. Questioned Costs There are no questioned costs associated with the condition identified. Context The District is required to report quarterly the colleges activities and student grant metrics within ten days from the calendar quarter end. Effect One of the District?s quarterly reports was posted untimely. Cause There was a lack of oversight in the reporting requirement for the student aid portion reporting. Repeat Finding Yes, see prior year finding 2021-003. Recommendation The District should ensure that reporting requirements and deadlines are clearly communicated to all staff, and procedures in place to ensure requirements and deadlines are met.

Corrective Action Plan

Views of Responsible Officials and Corrective Action Plan The District concurs. A Fiscal Analyst has now been assigned to the timely submission and posting of the fiscal quarterly reports and will collaborate with the Assistant Director of Financial Aid to ensure that the Student Aid reports are submitted and posted on time as well. The Director of Fiscal Services will ensure that the quarterly reports are timely.

Categories

Reporting Internal Control / Segregation of Duties Significant Deficiency

Other Findings in this Audit

  • 611337 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.73M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.72M
84.007 Federal Supplemental Educational Opportunity Grants $1.01M
84.048 Career and Technical Education -- Basic Grants to States $945,331
84.268 Federal Direct Student Loans $679,206
93.558 Temporary Assistance for Needy Families $95,715
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $84,160
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $81,550
84.033 Federal Work-Study Program $60,755
84.063 Federal Pell Grant Program $32,785
10.558 Child and Adult Care Food Program $29,384
93.658 Foster Care_title IV-E $25,646
64.117 Survivors and Dependents Educational Assistance $2,096
59.037 Small Business Development Centers $1,510
84.378 College Access Challenge Grant Program $837
93.575 Child Care and Development Block Grant $742