Finding 388352 (2023-002)

Federal Program: COVID-19-Education Stabilization Fund - Higher Education Emergency Relief Fund - Student and Institutional Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.425E, 84.425F Federal Award Year: June 30, 2023 Criterion: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly reporting for all Sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires that institutions to 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. Additionally, institutions are required to prepare an annual report and submit to the Department summarizing the uses of the HEERF funds for the calendar year. Condition and Context: There was no evidence maintained of timely reporting for the student or institutional reports for the quarters ending June 30, 2023 and the annual period ending December 31, 2022. Cause and Effect: The College also did not have sufficient documentary controls in place to maintain records of timely submission of all of the quarterly reports or annual report for the year. Recommendation: The College should implement a process and related control to ensure that HEERF reporting requirements are accurately met in a timely manner. Management Response: Management agrees with the finding. The Associate Vice President for Finance and Administration will coordinate the Communications and Marketing Division to ensure that all HEERF reports are posted to the College website in chronological order.