Finding 393951 (2023-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-04-22
Audit: 304126
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: The College failed to provide timely and accurate reports on the use of HEERF funds, indicating a significant deficiency in internal controls over compliance.
  • Impacted Requirements: Reports must be submitted according to federal guidelines, including maintaining consistent records and identifying corrected reports.
  • Recommended Follow-Up: Update reports to reflect accurate expenditures, label corrections appropriately, and implement a process to ensure compliance with submission and publication dates.

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

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 393937 2023-004
    Material Weakness Repeat
  • 393938 2023-005
    Material Weakness
  • 393939 2023-006
    Material Weakness
  • 393940 2023-007
    Material Weakness Repeat
  • 393941 2023-008
    Material Weakness
  • 393942 2023-004
    Material Weakness Repeat
  • 393943 2023-005
    Material Weakness
  • 393944 2023-006
    Material Weakness
  • 393945 2023-007
    Material Weakness Repeat
  • 393946 2023-008
    Material Weakness
  • 393947 2023-006
    Material Weakness
  • 393948 2023-008
    Material Weakness
  • 393949 2023-003
    Significant Deficiency Repeat
  • 393950 2023-002
    Significant Deficiency
  • 970379 2023-004
    Material Weakness Repeat
  • 970380 2023-005
    Material Weakness
  • 970381 2023-006
    Material Weakness
  • 970382 2023-007
    Material Weakness Repeat
  • 970383 2023-008
    Material Weakness
  • 970384 2023-004
    Material Weakness Repeat
  • 970385 2023-005
    Material Weakness
  • 970386 2023-006
    Material Weakness
  • 970387 2023-007
    Material Weakness Repeat
  • 970388 2023-008
    Material Weakness
  • 970389 2023-006
    Material Weakness
  • 970390 2023-008
    Material Weakness
  • 970391 2023-003
    Significant Deficiency Repeat
  • 970392 2023-002
    Significant Deficiency
  • 970393 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $942,670
93.575 Child Care and Development Block Grant $630,641
84.268 Federal Direct Student Loans $558,373
84.031 Higher Education_institutional Aid $381,383
84.002 Adult Education - Basic Grants to States $175,865
47.076 Education and Human Resources $148,410
10.855 Distance Learning and Telemedicine Loans and Grants $133,145
17.278 Wia Dislocated Worker Formula Grants $132,043
59.037 Small Business Development Centers $123,459
17.259 Wia Youth Activities $106,556
17.277 Workforce Investment Act (wia) National Emergency Grants $87,845
84.425 Education Stabilization Fund $72,208
17.258 Wia Adult Program $71,202
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $62,972
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $21,397
21.027 Coronavirus State and Local Fiscal Recovery Funds $21,314
84.033 Federal Work-Study Program $12,388