FINDING 2022 – 007
Repeat of Prior Year Finding 2021-011
Type of Finding: Significant Deficiency - Reporting
Federal Award Program: COVID – 19 Higher Education Emergency Relief Fund (HEERF)
Student Aid Portion and COVID – 19 HEERF Institutional Portion
Federal Agency: U.S. Department of Education
Assistance Listing Number: 84.425E, 84.425F
Federal Award Year: June 30, 2022
Name of responsible Individual: C.F.O., Gregory Bloomfield
Criteria: Reporting: The University was required to submit to the Department of Education an annual
report of its HEERF expenditures using the Annual Report Data Collection System by May 6, 2022.
Additionally, the institution is required to post accurate and completed quarterly HEERF information to
its primary website.
Condition: The annual report was not completed or submitted. Additionally, certain amounts reported
on submitted quarterly reports did not reconcile to underlying supporting documentation.
Corrective Action: The University will formalize and document financial processes to establish internal
controls in order to ensure accurate, timely and consistent reporting. In addition, this will create a
reasonable transition plan during employee turnover, as well as ensure proper and timely filings.
Anticipated Completion Date: Full implementation and documentation with current staffing is currently
in process and estimate completion by March 31, 2024, however, HEERF has since ended so no further
reporting is necessary.