Finding Text
2022 ? 003 ? Higher Education Emergency Relief Fund (HEERF) ? Reporting Federal Agency: Department of Education Federal Program Title: Higher Education Emergency Relief Fund Assistance Listing Numbers: 84.425E and 84.425F Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or Specific Requirement: The 2 CFR Section 200.303 require that nonfederal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal awards. Additionally, the College was required to submit certain reports relating to their Higher Education Emergency Relief Fund (HEERF) during fiscal year 2022. Condition: During our testing of reporting, it was noted that the Student Accounts and Loan Coordinator prepares the reports but no one reviews the reports before submission. Additionally, a few discrepancies were noted as it relates to numbers reported and their underlying support. Also, the institutional and student?s quarterly reports were presented cumulatively so individual quarters were not available for testing. Questioned Costs: None Context: The College had inconsistencies between the annual report, institutional and the student reports submitted, and the support provided. Additionally, the reports were not reviewed after they were prepared. Cause: The HEERF funding is new to the College and given the complexity, the Student Accounts and Loan Coordinator was the only knowledgeable person to prepare these reports. Effect: A few reports submitted had discrepancies. Repeat Finding: Yes ? 2021-002 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.