Finding Text
2023-003 – Reporting – Significant Deficiency in Internal Controls over Compliance
Department of Education
Federal Assistance Listing Number: 84.425E, 84.425F
Federal Program Name: Higher Education Emergency Relief Funds (HEERF) Student Aid Portion, Higher
Education Emergency Relief Funds (HEERF) Institutional Portion
Criteria – Under the Coronavirus Aid, Relief, and Economic Security Act 18004(e) and the Coronavirus Response
and Relief Supplemental Appropriations Act 314(e) institutions that received funds under HEERF I and HEERF II
are required to submit a report to the secretary on how the school used its HEERF funds. While the American
Rescue Plan did not explicitly identify procedures by which institutions must report on their uses of HEERF grant
funds, the Department of Education exercises this reporting authority under 2 CFR section 200.328 and 2 CFR
section 200.329.
Condition/context – A sample of 4 special reports from the population of 4 special reports was selected. For the
three quarterly reports selected, the College could not provide support that the reports were published timely. In
addition, the College could not provide consistent institutional records for the data included in the three quarterly
reports or annual report. Three of the four quarterly reports were corrected based on the audit procedures
performed, the College did not properly identify these as “corrected” upon posting to the College website.
Our sample was not, and was not intended to be, statistically valid.
Questioned costs – None.
Cause/effect – Due to the lack of controls, the College did not maintain support that quarterly reports were posted
timely and was unable to provide consistent institutional records for the data included in the reports.
Repeat finding – Yes, 2022-005
Recommendation – We recommend the College update previously posted reports to accurately reflect the actual
expenditures during the time period covered by the report, note the reports as “corrected” and ensure institutional
records are maintained that clearly support the data reported. We also recommend the College implement a
process to ensure evidence of submission dates and publication dates are maintained to ensure compliance with
the reporting due dates.
Views of responsible officials and planned corrective actions –
93
Responsible Individuals: Dr. Lorelle Davies, Chief Financial Officer
Courtney Judah, Executive Director of Institutional Effectiveness
Corrective Action Plan:
The college will continue to apply a detailed reporting process for timely collection and reporting of grants.
Reporting to include the following:
Accurate and regular collection of data needed to report outcomes and service populations.
Cross verify data with Institutional Effectiveness and Institutional Research.
Post in accordance with grant requirements including documentation to record posting and submission
dates.
Anticipated Completion Date: Completed April 30, 2024