Finding Text
Finding 2022-009 ? Material Weakness: Reporting ? Compliance and Control Finding ALN 84.425F and 84.425J ? Higher Education Emergency Relief Fund (HEERF) Federal Agency: U.S. Department of Education Pass-Through Entity: None Criteria Or Specific Requirement: Per Uniform Guidance, the University is required to complete Quarterly Public Reporting for (a)(1) Institutional Portion, (a)(2) and (a)(3) funds. The quarterly report is to be posted to the University?s website for each calendar quarter reporting period no later than 10 days after the end of each calendar quarter. Condition: The University did not provide proof that the quarterly reports for the Institutional Portion were posted to its website by required date. In addition, the University did not provide supporting documentation that a second review to verify that the information on the quarterly Institutional Portion reports and the Annual Report was accurate and that the reports were filed timely. Cause: Controls over compliance were not put in place by management as it relates to these compliance requirements. Effect: The University did not communicate to the public its use of the HEERF grant timely. Questioned Costs: Not applicable. Context: The University did not ensure guidelines from the U.S. Department of Education were followed to ensure timely reporting. Identification As A Repeat Finding: 2021-013 and 2020-010 Recommendation: We recommend that management implement controls and processes to ensure that all due dates for reporting are appropriately monitored, required information is communicated and reports are submitted timely to meet the reporting due dates. Views Of Responsible Officials: The University Finance Compliance Officer will create and publish an operational calendar listing name of report, department responsible for reporting, reporting deadlines, and governing agency. The Finance Compliance Officer will work with the respective departments to ensure accurate and timely completion of all reports.