Finding Text
Criteria: The CARES, CRRSAA, and ARP institutional quarterly portion reporting requirements involve publicly posting completed forms on the Institution?s website. The forms must be conspicuously posted on the Institution?s primary website on the same page as the reports of the IHE?s activities as to the emergency financial aid grants to students (Student Aid Portion) are posted. This information must also be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, June 30). Condition: We tested two quarterly reports prepared by Virginia Union University to verify timely posting to their website and accuracy in reporting. Of the two tested, we were not able to verify that either had posted timely to the Institution?s website. When we started the compliance audit fieldwork, there was no evidence of the reports on the website. Cause: Weak process and controls over the preparation and review for the compliance over the program?s public reporting requirement. Effect: Potential issues with the DOE regarding noncompliance. Questioned costs: $-0- Perspective information: This finding related to timely posting was identified from testing two of the four required quarterly reports and timely filing could not be verified for either of the 2 reports tested. Identification of repeat findings: Not a repeat finding. Recommendation: The University should increase its efforts to ensure that major program compliance requirements are understood, and controls are implemented to ensure compliance. Views of responsible officials: See Client?s Corrective Action Plan.