Finding Text
Finding 2022-009 - Allowable Costs and Activities
Repeat of Prior Year Finding 2021-012
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 American Rescue Plan (ARP) established two new required uses of HEERF III institutional portion grant funds for public and private nonprofit institutions in which a portion of funds must be used to: (a) implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines; and (b) conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances.
Condition: The University did not use any portion of the HEERF III institutional funds to conduct direct outreach to financial aid applicants.
Cause: Lack of competency and turnover in the business office contributed to oversight in spending requirements of HEERF.
Effect: The University was not in compliance with ARP requirements.
Questioned Costs: There are no questioned costs associated with this finding.
Context: No institutional awards were used in line with the ARP requirements.
Recommendation: We recommend that the University enhance its internal controls over compliance to ensure that it's in compliance with all applicable 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.