Finding Text
Finding 2022-007 - Significant Deficiency - Reporting
Repeat of Prior Year Finding 2021-011
Federal 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
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 University 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.
Cause: Lack of competency and turnover in the business office contributed to the inadequate reporting.
Effect: The University was not in compliance with HEERF reporting requirements.
Questioned Costs: There are no questioned costs associated with this finding.
Context: The University did not submit its annual report and certain quarterly reports submitted did not agree to underlying documentation. The sample was not a statistically valid sample.
Recommendation: We recommend that the University enhance its internal controls over compliance to ensure that it's in compliance with reporting requirements.
Management's Response: Management agrees with this finding and has recognized their need for a qualified individual who is knowledgeable about HEERF compliance requirements.