FAC Explorer

Finding 389321 (2023-001)

Significant Deficiency
Requirement
LM
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 300307
Organization: Tougaloo College (MS)
Auditor: The Wesley Peachtree Group CPAS

AI Summary

  • Core Issue: The College failed to submit required annual and quarterly reports for the CARES Act programs.
  • Impacted Requirements: Compliance with federal regulations for reporting under the CARES Act.
  • Recommended Follow-up: Implement a system to ensure timely submission of all grant program reports.

Finding Text

Finding 2023-002 Reporting Compliance - U.S. Department of Education (USDE). Coronavirus Aid Relief, and Economic Security (CARES) Act Programs: (Significant Deficiency): Information on the federal program – Historically Black Colleges and Universities of 18004(a)(2), Assistance Listing No. 84-425J, June 30, 2023 Criteria – Federal regulations governing Coronavirus Aid Relief and Economic Security Act Program (CARES) Condition – Non-compliance was noted as described in the context below. Questioned Costs – N/A Context – There was no evidence provided regarding the submission of the annual and quarterly reports. Cause – Oversight by responsible employees. Effect – Reporting deadline was missed. Repeat Finding – No Auditor's Recommendation – We recommend that the College ensure reporting requirements are met for all grant programs.

Corrective Action Plan

Finding 2023-001 Reporting Compliance - U.S. Department of Education (USDE), Coronavirus Aid Relief, and Economic Security (CARES) Act Programs: (Significant Deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Coronavirus Aid Relief, and Economic Security (CARES) Act Program: • There was no evidence provided regarding the submission of the annual and quarterly reports. Recommendation – We recommend that the College ensure reporting requirements are met for all grant programs. Corrective Action – The Office of Fiscal Affairs understands the importance of federal compliance. The U.S. Department of Education was contacted about the late filings. Under federal guidance, the Year 3 quarterly reports were submitted on the College website in January 2024. The annual report for Year 3 will be submitted in July 2024 when the U. S. Department of Education reopens the portal, Annual Report Data Collection Tool.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 965763 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $2.67M
84.063 Federal Pell Grant Program $2.31M
84.031 Higher Education_institutional Aid $1.20M
93.837 Cardiovascular Diseases Research $1.15M
93.926 Healthy Start Initiative $1.05M
84.116 Fund for the Improvement of Postsecondary Education $605,394
84.044 Trio_talent Search $339,823
84.287 Twenty-First Century Community Learning Centers $337,306
84.007 Federal Supplemental Educational Opportunity Grants $291,828
84.047 Trio_upward Bound $282,623
84.033 Federal Work-Study Program $235,326
97.061 Centers for Homeland Security $209,511
84.425 Education Stabilization Fund $207,044
12.905 Cybersecurity Core Curriculum $158,357
84.066 Trio_educational Opportunity Centers $154,116
93.307 Minority Health and Health Disparities Research $106,566
10.464 Socially Disadvantaged Farmers and Ranchers Policy Research Center $92,607
93.859 Biomedical Research and Research Training $85,755
84.184 Safe and Drug-Free Schools and Communities_national Programs $82,706
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $79,876
93.838 Lung Diseases Research $56,954
15.932 Preservation of Historic Structures on the Campuses of Historically Black Colleges and Universities (hbcus). $54,399
93.389 National Center for Research Resources $37,138
81.049 Office of Science Financial Assistance Program $29,732
47.076 Education and Human Resources $27,058
47.049 Mathematical and Physical Sciences $22,657
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $9,430
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $5,382
43.008 Education $2,512
16.575 Crime Victim Assistance $0
45.309 Museum Grants for African American History and Culture $0