Finding Text
Finding number: 2023-003
Federal agency: U.S. Department of Education
Programs: Higher Education Emergency Relief Fund
Assistance Listing #: 84.425E, 84.425F, 84.425L
Award year: 2023
Criteria
Question 36 of the Higher Education Emergency Relief Fund III Frequently Asked Questions required that beginning with the second quarter 2022 quarterly report (due July 10, 2022) institutions must complete and post on their websites Quarterly Reports using a new combined institutional and student reporting form. This requires that the institution detail quarterly expenditures accurately and that the expenditures reconcile with institution's underlying records.
Condition
The Federal Government requires the College to accurately report quarterly expenditures and post the quarterly report to their website. During our testing, we noted that while the College properly posted their quarterly reports to their website, the expenditures per the quarterly reports did not reconcile with the institution’s underlying records.
Cause
Due to the inexperience with the HEERF III program and the use of temporary workers unfamiliar with the program’s requirements, the College’s underlying records did not reconcile to the expenditures on their HEERF quarterly reports.
Effect
The College's HEERF expenditures per the quarterly reports posted to their website were not accurate.
Questioned Costs
Not applicable
Perspective
Our sample was not, and was not intended to be, statistically valid. We selected the four HEERF quarterly report to test and they did not reconcile to the underlying account records.
Identification as a Repeat Finding, if applicable
Not applicable.
Recommendation
We recommend the College create procedures to ensure College is in compliance with the program's quarterly reporting requirements.
View of Responsible Officials
The College agrees with the finding.