Finding Text
Finding 2023-011 – L. Special Reporting
Information on Federal Program(s) – COVID-19 Education Stabilization Fund (84.425F)
Criteria or Specific Requirement - Quarterly Public Reporting for (a)(1) Institutional Portion funds – Institutes of Higher Education (“IHEs”) must complete and post the quarterly reporting form covering aggregate amounts spent for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after an institution has expended and liquidated all (a)(1) Institutional Portion funds and checks the “final report” box. IHEs must post this quarterly report form no later than 10 days after the end of each calendar quarter.
All institutions of higher education that received HEERF grant awards are required to submit a HEERF Annual Report. The Year 3 report covering January 1, 2022, through December 31, 2022 was due March 24, 2023.
Condition – The annual performance report and certain quarterly reports were not completed as required.
Cause - Administrative oversight and insufficient internal control.
Effect or Potential Effect – Noncompliance with reporting requirements.
Questioned Costs – None.
Context – The context for this finding is as follows:
• The University did not post reports for the quarters ended March 31, 2023 and June 30, 2023.
• The University did not submit its calendar year 2022 (Year 3) annual performance report.
Indication of Repeat Finding - This is a repeat of prior year Finding 2022-007.
Recommendation – We recommend that the University enhance its internal controls over compliance to ensure that HEERF data is reported in an accurate and timely manner.
Views of Responsible Officials – The University acknowledges that special reporting required for COVID-19 related, HEERF funds was not completed during fiscal year 2023. Both during and since fiscal year 2023 the business department at the University has experienced higher than usual staffing turnover. During the turnover there was a lack of train and transfer of responsibilities, which resulted in certain regulatory filings not being completed such as the HEERF reporting. Since then the business department has become fully staffed and trained. Processes and procedures relating to various government filings and reporting’s has been documented. The business department is aware of the importance of tracking any HEERF funds received or spent going forward. A schedule has been developed with any all periodic government reporting’s that must be filed. The schedule will be reviewed on an annual basis to determine if any changes are necessary.