Finding 38238 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 31704
Organization: Johnson C. Smith University (NC)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The University did not submit any of the required quarterly reports for ARP HEERF II student funding.
  • Impacted Requirements: Failure to meet federal reporting requirements for student aid funding, leading to a lack of public communication about funding distributions.
  • Recommended Follow-Up: Ensure that staff understand HEERF reporting requirements to prevent future non-compliance.

Finding Text

Criteria: Quarterly Public Reporting for Student Aid Portion Condition: The University failed to complete required quarterly reports for ARP HEERF II student funding spent during the year. The University is responsible for completing quarterly reports for the HEERF Student Aid portion and for establishing internal controls to ensure that sure reports are submitted within federal requirements. Questioned Cost: N/A Context: Out of the three quarterly reports required to be submitted during the year, none were prepared nor submitted to the University?s website as required. All funds were expended by June 30, 2022. Effect: The University failed to communicate information regarding student funding distributions to the public as required. Cause: The University did not appropriately understand the reporting requirements for ARP HEERF II funding during the 2022 program year. Identification of repeat findings: Not a repeat finding. Recommendation: The University should ensure that an understanding of HEERF requirements is maintained such that reporting requirements are met when applicable. Views of responsible officials: See Corrective Action Plan

Corrective Action Plan

Management has a better understanding of the requirements and will update the website to include the required communication to the public in regards to student funding.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 614680 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $11.61M
84.063 Federal Pell Grant Program $4.56M
84.425 Education Stabilization Fund $3.78M
84.007 Federal Supplemental Educational Opportunity Grants $748,097
84.031 Higher Education_institutional Aid $701,893
47.076 Education and Human Resources $346,399
84.047 Trio_upward Bound $335,559
84.217 Trio_mcnair Post-Baccalaureate Achievement $331,540
84.042 Trio_student Support Services $283,628
84.120 Minority Science and Engineering Improvement $238,559
21.019 Coronavirus Relief Fund $162,945
84.033 Federal Work-Study Program $162,938
93.317 Emerging Infections Programs $112,121
45.313 Laura Bush 21st Century Librarian Program $98,640
84.335 Child Care Access Means Parents in School $78,705
89.003 National Historical Publications and Records Grants $63,011
17.268 H-1b Job Training Grants $55,894
97.061 Centers for Homeland Security $53,667
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $35,850
12.598 Centers for Academic Excellence $29,323
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $28,037
15.932 Preservation of Historic Structures on the Campuses of Historically Black Colleges and Universities (hbcus). $23,342
15.904 Historic Preservation Fund Grants-in-Aid $17,211
47.075 Social, Behavioral, and Economic Sciences $17,073