Finding 35999 (2022-003)

Significant Deficiency Repeat Finding

Requirement

Questioned Costs

Year

2022

Accepted

2023-05-29

Audit: 33821

Organization: Cambridge College (MA)

Auditor: Grant Thornton LLP

AI Summary

Core Issue: The HEERF Data Collection Form was submitted 6 days late, violating the annual reporting deadline.
Impacted Requirements: Timely submission of federal program reports, specifically the HEERF Data Collection Form and one quarterly report.
Recommended Follow-up: Address staff turnover and resource limitations to ensure all reports are submitted on time in the future.

Finding Text

Finding 2022-003 Reporting Federal Programs U.S. Department of Education Education Stabilization Fund (Assistance Listing Number 84.425) Criteria: In addition to required quarterly reporting, the Department of Education developed the HEERF Data Collection Form (OMB Control Number 1840-0850) that institutions must have used to satisfy the annual reporting requirement for HEERF awards. This form was required to be submitted to ED via the Annual Report Data Collection System on May 6, 2022 and applied to the reporting period from January 1, 2022 through December 31, 2022. Context and Condition: Our review of the HEERF Data Collection Form website noted that the report was submitted on May 12, 2022, 6 days after the submission deadline. In addition, one quarterly report selected for testing was not submitted timely. Other reports selected for testing were submitted timely. Cause: Staff turnover and limited resources. Effect: Certain reports were submitted after the submission deadline. Questioned Costs: None identified. Identified as a Repeat Finding: Yes, finding 2021-002.

Corrective Action Plan

Contact person(s) responsible for corrective action ? Joseph Cullen, Controller Anticipated completion date ? Completed Corrective Action The Controller?s Office was provided access to the HEERF Data Collection Form website to ensure reports were filed on a timely basis. However, an unforeseen medical emergency involving a key member of the finance team led to the late filing. The other filing noted in the finding was late due to staff turnover. The Controller?s Office will strive to complete and submit required reporting well in advance of the filing deadlines to allow for unexpected contingencies.

Other Findings in this Audit

35997 2022-002

Significant Deficiency Repeat
35998 2022-002

Significant Deficiency Repeat
36000 2022-003

Significant Deficiency Repeat
612439 2022-002

Significant Deficiency Repeat
612440 2022-002

Significant Deficiency Repeat
612441 2022-003

Significant Deficiency Repeat
612442 2022-003

Significant Deficiency Repeat

Programs in Audit

ALN	Program Name	Expenditures
84.268	Federal Direct Student Loans	$14.25M
84.425	Education Stabilization Fund	$1.36M
84.063	Federal Pell Grant Program	$1.06M
84.031	Higher Education_institutional Aid	$372,360
84.007	Federal Supplemental Educational Opportunity Grants	$80,675
84.032	Federal Work-Study Program	$16,466