FAC Explorer

Finding 418213 (2022-007)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-11
Audit: 312179
Organization: Heritage University (WA)
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: The University failed to submit performance reports within the required 90 days and lacked documentation for reporting deadlines.
  • Impacted Requirements: Compliance with 2 CFR section 200.329 regarding timely performance reporting and data accuracy.
  • Recommended Follow-Up: Establish a centralized tracking system for report due dates and implement controls to ensure data accuracy and completeness.

Finding Text

Criteria: Under 2 CFR section 200.329 non-Federal entities are required to submit performance reports at the interval required by the Federal awarding agency. Reports submitted annually by the non-Federalentity are due no later than 90 calendar days after the reporting period. The reports must be supported to ensure the accuracy and completeness of the reports.Condition/context: The University was unable to provide documentation from the awarding agency indicating when reports were required to be submitted. The University submitted two performance reports covering the period under audit as such both were selected for testing. The two reports were not filed within 90 calendar days after the reporting period. In addition, we were not able to test the underlying datato ensure the data in the reports were complete and accurate.Our sample was not, and was not intended to be, statistically valid.Questioned costs: None.Cause/Effect: The University does not have a centralized process for tracking report due dates nor do they maintain the documentation for the data in the reports. The lack of support for required due dates, and data reported results in a material noncompliance with the reporting compliance requirement.Repeat finding: NoRecommendation: We recommend the University create an internal control to obtain reporting requirements for each award received by the University. We recommend a standard process be implemented for each award to track the due dates to ensure they are completed timely. Lastly, we recommend the data in the reports be supported to ensure the data is complete and accurate.Views of responsible officials and planned corrective actions: Heritage University agrees to ensure that it meets the reporting requirements for each award it receives, and the university will establish internal controls. For each award, Heritage University will place a regular procedure to keep track of the deadlines and make sure everything is finished on time. Finally, to guarantee the data is complete and reliable, Heritage University will add support to the reports' data.

Corrective Action Plan

Recommendation: The auditors recommend the University create an internal control to obtain reporting requirements for each award received by the University. They recommend a standard process be implemented for each award to track the due dates to ensure they are completed timely. Lastly, they recommend the data in the reports be supported to ensure the data is complete and accurate.Planned Corrective Action: Heritage University agrees to ensure that it meets the reporting requirements for each award it receives, and the university will establish internal controls. For each award, Heritage University will place a regular procedure to keep track of the deadlines and make sure everything is finished on time. Finally, to guarantee the data is complete and reliable, Heritage University will add support to the reports' data.Name of Responsible Party:1. Dr. Andrew Sund, President2. Thomas Richter, VP of Administration/CFO3. Melissa Hill, Interim Provost4. Corey Hodge, Interim VP of Academic AffairsAnticipated Completion Date: June 30, 2023

Categories

Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 418206 2022-009
    Significant Deficiency
  • 418207 2022-010
    Significant Deficiency
  • 418208 2022-009
    Significant Deficiency
  • 418209 2022-010
    Significant Deficiency
  • 418210 2022-009
    Significant Deficiency
  • 418211 2022-002
    Material Weakness Repeat
  • 418212 2022-006
    Significant Deficiency
  • 418214 2022-002
    Material Weakness Repeat
  • 418215 2022-002
    Material Weakness Repeat
  • 418216 2022-003
    Significant Deficiency Repeat
  • 418217 2022-006
    Significant Deficiency
  • 418218 2022-006
    Significant Deficiency
  • 418219 2022-007
    Material Weakness
  • 418220 2022-007
    Material Weakness
  • 418221 2022-008
    Significant Deficiency
  • 418222 2022-004
    Significant Deficiency Repeat
  • 418223 2022-005
    Material Weakness Repeat
  • 418224 2022-005
    Material Weakness Repeat
  • 418225 2022-002
    Material Weakness Repeat
  • 418226 2022-002
    Material Weakness Repeat
  • 418227 2022-002
    Material Weakness Repeat
  • 418228 2022-002
    Material Weakness Repeat
  • 418229 2022-003
    Significant Deficiency Repeat
  • 418230 2022-002
    Material Weakness Repeat
  • 418231 2022-002
    Material Weakness Repeat
  • 994648 2022-009
    Significant Deficiency
  • 994649 2022-010
    Significant Deficiency
  • 994650 2022-009
    Significant Deficiency
  • 994651 2022-010
    Significant Deficiency
  • 994652 2022-009
    Significant Deficiency
  • 994653 2022-002
    Material Weakness Repeat
  • 994654 2022-006
    Significant Deficiency
  • 994655 2022-007
    Material Weakness
  • 994656 2022-002
    Material Weakness Repeat
  • 994657 2022-002
    Material Weakness Repeat
  • 994658 2022-003
    Significant Deficiency Repeat
  • 994659 2022-006
    Significant Deficiency
  • 994660 2022-006
    Significant Deficiency
  • 994661 2022-007
    Material Weakness
  • 994662 2022-007
    Material Weakness
  • 994663 2022-008
    Significant Deficiency
  • 994664 2022-004
    Significant Deficiency Repeat
  • 994665 2022-005
    Material Weakness Repeat
  • 994666 2022-005
    Material Weakness Repeat
  • 994667 2022-002
    Material Weakness Repeat
  • 994668 2022-002
    Material Weakness Repeat
  • 994669 2022-002
    Material Weakness Repeat
  • 994670 2022-002
    Material Weakness Repeat
  • 994671 2022-003
    Significant Deficiency Repeat
  • 994672 2022-002
    Material Weakness Repeat
  • 994673 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $2.67M
84.268 Federal Direct Student Loans $2.60M
84.141 Migrant Education_high School Equivalency Program $497,387
84.149 Migrant Education_college Assistance Migrant Program $471,081
84.042 Trio_student Support Services $282,228
84.031 Higher Education_institutional Aid $236,724
84.217 Trio_mcnair Post-Baccalaureate Achievement $234,353
93.011 National Organizations of State and Local Officials $180,020
84.007 Federal Supplemental Educational Opportunity Grants $170,371
93.732 Mental and Behavioral Health Education and Training Grants $104,094
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $84,870
47.074 Biological Sciences $66,342
84.033 Federal Work-Study Program $54,613
10.558 Child and Adult Care Food Program $26,973
43.008 Education $20,649
47.075 Social, Behavioral, and Economic Sciences $12,634
45.164 Promotion of the Humanities_public Programs $9,439
45.310 Grants to States $6,946
45.129 Promotion of the Humanities_federal/state Partnership $6,447
10.310 Agriculture and Food Research Initiative (afri) $6,425
47.076 Education and Human Resources $4,118
84.425 Education Stabilization Fund $2,804
84.038 Federal Perkins Loan Program $2,285