Finding Text
2022-001 Special Reporting U.S. Department of Education 84.425E, 84.425F, 84.425M COVID-19 - Higher Education Emergency Relief Fund (HEERF 2021-2022 Award Year Questioned Costs: None Criteria: The U.S. Department of Education sets the criteria for HEERF Annual Performance Reports (APRs). This report is due annually from HEERF grantees. Annual Reports must be submitted and reviewed within a certain timeframe set by the U.S. Department of Education. Universe / Population: The universe / population is one Annual Report submitted during the fiscal year ended June 30, 2022. P&N selected the one Annual Report for testing of reporting compliance requirements applicable to the program. Condition: The University did not submit the January 1, 2021 through December 31, 2021 Annual Report by the grantee submission deadline. The annual report had a submission deadline of May 6, 2022 and was submitted on May 11, 2022. Cause: The University lacks an established control monitoring timely submission of Annual Reports. Effect: Failure to comply with the reporting requirements may result in sanctions, including: losing access to HEERF grant funds as a result of the grantee?s noncompliance with its reporting requirements as specified by their HEERF Certification and Agreement or Supplemental Agreement. Recommendation: The University should establish a formalized control to monitor timely submission of Annual Reports. Repeat finding: No.