Finding 36114 (2022-002)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-11-10
Audit: 31075
Auditor: Sikich LLP

AI Summary

  • Core Issue: The College did not post required HEERF reporting information for the March 31, 2022 period on time, marking a repeat compliance failure.
  • Impacted Requirements: Timely public posting of HEERF fund usage reports is mandated by the Department of Education, with specific deadlines for updates.
  • Recommended Follow-Up: Enhance internal controls to ensure timely compliance with reporting requirements and prevent future oversights.

Finding Text

2022-002 HEERF Reporting - Higher Education Relief Funds Assistance Listing Number 84.425E, 84.425F, 84.425C, Grant Period - Year Ended June 30, 2022 Criteria: A College receiving funds under Section 18004 of the Act must submit, in a time and manner required by the Department of Education, a report to the Department of Education describing the use of funds distributed from Higher Education Emergency Relief Fund (HEERF) Grants. Further, Colleges that received HEERF I 18004(a)(1) Student Aid Portion award must publicly post the required seven reporting items on their website, as an initial report under Section 18004(e) of CARES Act, no later than thirty days after award, and update that information every forty-five days thereafter. On August 31, 2020, the Department of Education decreased the frequency of reporting after the initial thirty-day period from every forty-five days thereafter to ten days after the end of every calendar quarter. A College must publicly post Quarterly Budget and Expenditure Reporting forms within 10 days of every quarter to satisfy the quarterly Student and Institutional Portion reporting requirements. Condition: The College failed to post public records for the March 31, 2022 student quarterly reporting period in a timely manner. We consider this to be an instance of noncompliance relating to the Reporting Compliance Requirement. This is a repeat finding from prior year as 2021-001. Effect: The result is that the College did not post the required information to their website in a timely fashion. Cause: The condition was an administrative oversight. Recommendation: We recommend the College increase controls over reporting. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.

Corrective Action Plan

2022-002 HEERF Reporting - Higher Education Relief Funds Assistance Listing Number 84.425E, 84.425F, 84.425C, Grant Period - Year Ended June 30, 2022 Condition Found The College failed to post public records for the March 31, 2022 student quarterly reporting period in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan As of June 16, 2022, student grant disclosure for the March 31 quarterly reporting period for the second allocation of HEERF student grants has been posted as public records on www.waubonsee.edu website. Responsible Person for Corrective Action Plan Dr. Stacey Randall, Executive Dean for Institutional Effectiveness and Title V Project Director, is the person responsible for this Corrective Action Plan. Implementation Date of Corrective Action Plan As of June 16, 2022, all phases of the Corrective Action Plan were implemented.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $6.23M
84.425 Covid-19 Education Stabilization Fund $4.20M
84.268 Federal Direct Student Loans $1.92M
84.031 Strengthening A Culture of Diversity, Equity and Inclusion to Increase Latinx Student Retention and Completion $878,449
84.002 Adult Education - Federal Basic $404,068
17.259 Wioa Youth Activities $331,683
84.042 Trio_student Support Services $296,566
84.048 Career and Technical Education - Basic Grants to States $291,183
84.047 Trio_upward Bound Program $280,832
84.007 Federal Supplemental Educational Opportunity Grants $168,840
84.031 Higher Education_institutional Aid - Title V $101,496
64.028 Post-9/11 Veterans Educational Assistance $89,871
84.033 Federal Work-Study Program $84,389
84.002 Adult Education - El/civics $79,310
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $75,310
59.037 Small Business Development Center $62,936
59.037 Covid-19 Small Business Development Center $19,030
47.076 Aacc Mentor Links $7,867