Finding Text
U.S. Department of Education
Education Stabilization Fund, Higher Education Emergency Relief Fund (HEERF) - Institutional Portion #84.425F and Student Portion #84.425E
Award Year - Funding period May 5, 2020 to June 30, 2023
Criteria or Specific Requirement – Under the CARES Act 18004(e) and the
CRRSAA 314(e), there are three components to reporting HEERF, public reporting on
student aid portion, public reporting on the institutional portion, and annual reporting. The
public reporting on student aid requires institutions to publicly post certain information,
including four items defined by the U.S. Department of Education (ED) as key items, on
their website as soon as possible but no later than 30 days after the publication of the
notice or 30 days after the ED first obligated funds. The report must be updated no later
than 10 days after the end of each calendar quarter. The public reporting on institutional
aid requires institutions to publicly post the HEERF institutional reporting form on the
institution's primary website no later than 10 days after the end of each calendar quarter
with the exception of the first report, which was due October 30, 2020, and the report
covering the first quarter of 2021, which was due July 10, 2021.
Condition – The College did not post the quarterly institutional aid HEERF reports to the
website on a timely basis.
Questioned Costs – None noted
Context – Out of a population of four reports (two quarterly public reports for
institutional aid and two quarterly public reports for student aid), we noted the College did
not publicly post four reports timely. Four quarterly reports under the HEERF
institutional portion were posted late.
Effect – The College was not in compliance with the reporting requirements of
the Education Stabilization Fund program.
Cause – Turnover in the accounting department in the Spring of 2022. The
timeliness requirement for these reports was not discovered until January 2023 and could
not be corrected in time for the June 30, 2023.
Identification as a Repeat Finding – 2022-001
Recommendation – We recommend that management review this area and establish
procedures to ensure required reports are completed timely.
Views of Responsible Officials – Management concurs with the findings and
recommendations. See separate report for planned corrective actions.