Finding Text
Federal Agency: Department of Education
Federal Program: Education Stabilization Fund
Assistance Listing Number: 84.425E
Federal Award Identification Number and Year: N/A
Award Period: September 1, 2022 to August 31, 2023
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
• Other Matters
Criteria or Specific Requirement: In accordance with 2 CFR Section 200.407, institutions distributing HEERF funding are required to ensure that students meet the eligibility requirements of the program while following established policies and procedures.
In addition, per Uniform Guidance 2 CFR 200.303, entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements.
Condition: During our testing of student expenditures of HEERF funding, we identified certain internal control policies of the District were not followed.
Questioned Costs: None
Context: During our testing of the HEERF student expenditures, we identified certain instances where internal control policies of the District were not followed at Northwest Vista College.
Cause: The District in certain instances did not follow the internal control policies implemented around the awarding of HEERF student funds.
Effect: There were certain instances where HEERF funds were disbursed that did not follow the District’s internal control policies.
Repeat Finding: No
Recommendation: We recommend that the District review their internal processes and ensure all internal control policies are followed.
Views of Responsible Officials: There is no disagreement with the audit finding. The District has a plan to correct the finding.