Finding Text
Higher Education Emergency Relief Fund (HEERF) Student Aid Portion Reporting Federal Agency: U.S. Department of Education Federal Program Name: Higher Education Emergency Relief Fund ? Student Aid Portion Assistance Listing Number: 84.425E Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Reporting Criteria or specific requirement: Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES) directs institutions receiving funds under Section 18004 of CARES to submit (in a time and manner required by the U.S. Department of Education (ED)), a report describing the use of funds distributed from the Higher Education Emergency Relief Fund (HEERF). The ED published additional information that described the public reporting requirements for emergency financial aid grants to students which extended this requirement to funds received under the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) and American Rescue Plan (ARP). In addition to posting information within 10 days after the end of each calendar quarter, the following information must appear in a format and location that is easily accessible to the public: 1. An acknowledgement that the institution signed and returned to the Department the Certification and Agreement and the assurance that the institution has used the applicable amount of funds designated under the CARES, CRRSAA and/or ARP (the programs) programs to provide emergency financial aid grants to students. 2. The total amount of funds that the institution will receive or has received from the Department pursuant to the institution?s Certification and Agreement for Emergency Financial Aid Grants to Students under the programs. 3. The total amount of Emergency Financial Aid Grants distributed to students under the programs as of the date of submission (i.e., as of the initial report and every calendar quarter thereafter). 4. The estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the programs. 5. The total number of students who have received an Emergency Financial Aid Grant to students under the programs. 6. The method(s) used by the institution to determine which students receive Emergency Financial Aid Grants and how much they would receive under programs. 7. Any instructions, directions, or guidance provided by the institution to students concerning the Emergency Financial Aid Grants. Condition: During our testing of the quarterly public reports for the student aid portion, we noted the University did not post one student quarterly report to their website timely and did not include all required information within the reports. Questioned costs: None. Context: During our testing of the quarterly public reports for the student aid portion, we note: ? In our sample of 2 quarterly public reports tested, 1 report was not published to the University?s website within the required timeframe. ? In our sample of 2 quarterly public reports tested, both reports did not include item number 5 above. ? In our sample of 2 quarterly public reports tested, 1 report (quarter ending December 31, 2021) did not include all the data through the end of the quarter reporting period. Cause: The University did not have procedures in place to ensure reports were being posted to the website on a timely basis or that they included the required information. Effect: Quarterly report was not posted timely to the website and/or did not include the required information resulting in the University being out of compliance with ED reporting guidelines. Repeat finding: No. Recommendation: We recommend the University establish a system to review reports for accuracy as well as ensure timely posting in accordance with applicable reporting requirements. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.