FINDING 2022-002: The College?s report for the third calendar quarter of 2022 was not posted to the College?s website by the required date Federal Program - COVID-19 Education Stabilization Fund ?HEERF student aid portion Agency- U.S. Department of Education Pass-Through Entity - not applicable CFDA Number - 84.425E Federal Award Number- P425E201899 - 20B Federal Award Year- June 30, 2022 Criteria: The College is required to post its quarterly student funds report on the College?s website no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10). Condition: The College?s report for the third calendar quarter of 2022 was not posted to the College?s website by the required date. Questioned Costs: The amount of questioned costs could not be determined. Context: The quarterly student funds report was not posted by to the due date. Cause: The third calendar quarter student funds report was not posted by the requied date and was posted on October 11, 2021. Effect: The College was not in compliance with the reporting requirements of the contracts. Recommendation: We recommend management track all reporting due dates related to the contracts and establish timelines within the College?s accounting and finance team to ensure that all reports are submitted by the required due dates. The tracking system used should be available for all necessary employees and training should be included with onboarding of employees. Corrective Action Plan: The Business Office will review due dates and post any new quarterly HEERF information to the College?s website within the 10 day required time. Responsible Person: Jane Wilhelm, Controller Implementation Date: Immediate