Finding Text
Federal Award Findings and Questioned Costs
2023-001 Significant Deficiency – Education Stabilization Fund Reporting
Program: COVID-19 Education Stabilization Fund – Institutional Portion
Assistance Listing Numbers: 84.425F
Federal Award Identification Number: P425F200653
Federal Agency: U.S. Department of Education
Federal Award Year: June 30, 2023
Condition: During our review of the required quarterly expense reports, we noted that the University did not upload the fourth quarter expense report to their website on a timely basis.
Criteria: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) HEERF for quarterly reporting for all sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires the institution prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution’s website within 10 days of the calendar quarter end. Instructions are included in each form to assist in completion which includes reporting zero expenditures if there are no such expenditures to report.
Context: We reviewed the University’s website for the required reporting of award expenditures and noted one quarter that was not timely reported as described under the condition above. Our sample is statistically valid as we tested the entire population.
Cause: The University experienced staff turnover in the financial aid office where a new director of financial aid was hired and during the fourth quarter, the controls in place did not properly function.
Effect: Institutional awards were not timely reported by the University.
Questioned costs: Not applicable
Recommendation: The University should establish procedures to ensure reporting requirements are communicated to staff involved with federal reporting during periods of transition.