Finding Text
Information on the Federal Program:
Education Stabilization Fund, Higher Education Emergency Relief Fund
ALN: 84.425F
Criteria or Specific Requirement:
The institution is responsible for posting institutional and student reports quarterly as well as
filing an annual report in an accurate and timely manner (2 CFR Section 200.329(c)(1)).
Condition:
The institutional and student reports were not submitted timely and/or were not completed in
accordance with HEERF reporting requirements.
Questioned Costs:
None- nonmonetary finding.
Context:
Based on testing all reports due during the period, all institutional reports were filed late and
were not completed fully and accurately with the requirements.
Effect:
Due to misinterpreting reporting requirements and certain personnel changes, the College did not
submit quarterly reports timely and accurately.
Cause:
The College misinterpreted the reporting requirements related to Higher Education Emergency
Relief Funds as well as experienced staff turnover that led to the incompleteness and
inaccuracies.
Identification as a repeat finding, if applicable – N/A
Recommendations:
We recommend the College review all instructions issued by the United States Department of
Education related to Higher Education Emergency Relief Fund reporting requirements to ensure
compliance with reporting requirements and make any adjustments as needed.
Views of responsible officials:
Management will make necessary revisions to precious reporting. Management will complete
and file all past due quarterly and annual a reports accurately and in compliance with all HEERF
reporting requirements.