Finding Text
U.S. Department of Education
Finding 2023-001 (continuing finding): Higher Education Emergency Relief Fund (HEERF) Reporting (significant deficiency)
Statement of Condition: Per the Department of Education, the required quarterly institutional reports should only include expenditures for the quarter if the funds had been drawn down from G5 and disbursed during the quarter. The University publicly posted the required quarterly institutional reports for HEERF using actual institutional expenditures, rather than actual draws, for Q3 2022. No other issues were noted with the accuracy of the reports.
Criteria: The Department of Education requires that institutions publicly post the required reports to the institution's website that only include the expenditures drawn down from G5 and disbursed during the quarter.
Effect of Condition: As the University posted actual institutional expenditures, rather than actual draws, for Q3 2022, the University was not in compliance with the HEERF reporting requirements for that quarter.
Cause of Condition: The errors were due to a lack of clarity/uncertainty with the HEERF reporting requirements.
Recommendation: We recommend the University develop and implement policies and procedures to ensure the reports are accurate.
Management's Response: Management agrees and will correct the Q3 2022 HEERF report accordingly.