Finding Text
Internal Controls over Compliance and Compliance over Reporting Federal Program Information: Funding agency: Department of Education Title: Higher Education Emergency Relief Fund (HEERF); Federal Pell Grant AL number: 84.425E; 84.063 Award year and number: 2021 P425E200087; 2022 P063P154504 Criteria or Sprecific Requirement: Internal controls over reporting should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure the HEERF student aid portion quarterly reports publicly posted to the College's website are posted timely and properly supported with evidence of the posting date. Procedures should be in place to ensure the information reported in the Fiscal Operations Report and Application to Participate (FISAP) is correct. Condition: The College did not maintain evidence of when the HEERF quarterly reports for the studend aid portion for the period ending September 30, 2021 was posted to the College's website. The College posted the quarterly reports for the periods ending December 31, 2021 and June 30, 2022 past the applicable due dates. The College incorrectly reported the total Federal Pell Grant expenditures for the 2021-2022 award year in Part II Section E on the FISAP. The College reported $801,491; however, the total Federal Pell Grant expenditures in G5 for the 2021-2022 award year was $863,830. Context: We tested all four quarterly HEERF student aid portion reports for the fiscal year. We were unable to determine when the information for the quarter ending September 30, 2021 was publicly posted to the College's website and noted late posting for the quarters ending December 31, 2021 and June 30, 2022. We tested certain information reported in the FISAP. Questioned Costs: None Effect: While all required reports were publicly posted, the College did not meet the reporting requirements due to late posting and not maintaining evidence to support the date information was posted to the College's website. The College reported inaccurate information on the FISAP which could result in an incorrect determination of future aid. Cause: The College did not maintain evidence of when the required information was posted on its website and did not follow its procedures to ensure timely posting to its website. The College switched student information system software during the fiscal year. As a result of the change in software, incorrect information was extracted from the system. Repeat: Yes-Years as Repeat Finding: One Auditor's Recommendation: The College should implement procedures to ensure reports are prepared and posted or submitted in accordance with grant requirements. In addition, the College should maintain evidence to support compliance with the reporting requirements. View of Responsible Officials: The College agrees with this finding and has a plan in place to correct it.