Finding 366595 (2023-001)

Finding 2023-001: Education Stabilization Fund Reporting Federal Agency: Department of Education Program: COVID-19 Education Stabilization Fund: 84.425 E and 84.425 F Criteria: In accordance with the Higher Education Emergency Relief Fund reporting requirements found in the 2 CFR Part 200, separate quarterly reports for both student and institutional portions of the grant are to be completed and conspicuously posted to the institution’s primary website no later than 10 days after the end of each calendar quarter. The institutional reports are to include the aggregate amounts spent and the student reports are to include the total grants distributed, estimated total number of students eligible, total number of students who received grants, and methods used to determine which students would receive funding, and in what amount. Condition: BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institution’s primary website for institutional portions of the grant year ended June 30, 2023. In addition, the annual report incorrectly reported the amount of institutional portion expended and number of unduplicated students for the calendar year 2022. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website and to ensure that the annual report was completed accurately and submitted timely were not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institution’s website for the Higher Education Emergency Relief Fund. In addition, the annual report was not accurately completed regarding the amount of institutional portion expended and number of unduplicated students. Questioned costs: None Repeat Finding: This is a repeat finding of 2022-001 Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly and annual reports are completed accurately and timely. BCCC should also implement procedures to verify that quarterly reports are posted and conspicuously appear on the institution’s website within the time frame required for both student and institutional portions of the grant. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.