Finding Text
Federal agency: Department of Education Federal program title: Education Stabilization Fund Assistance Listing Numbers: 84.425F ? Higher Education Emergency Relief Fund (HEERF) Institutional Portion Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Controls over Compliance. Criteria or specific requirement: Under section 2003(5) of the American Rescue Plan Act of 2021 (ARP) (Pub. L. 117-2) (supplemental award or grant) by the U.S. Department of Education, Recipient must use a portion of their institutional funds received under this supplemental award to (a) to implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines; and (b) conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances, described in section 479A of the Higher Education Act of 1965, as amended (HEA) (20 USC ? 1087tt). Condition: During our testing of institutional disbursements for the College, we noted that all the institutional funding was allocated to lost revenue, and none was allocated to the earmarking requirement noted above. Questioned costs known: Unknown. Context: During our testing, we noted that the College was not in compliance with the ARP Earmarking requirements. Cause: The policies and procedures of the College did not ensure that grant earmarking requirements were accurately met. Effect: Non-compliance with federal regulations could lead to funds being required to be returned or refunded in order to meet the earmarking requirement. Repeat Finding: No. Recommendation: We recommend that the College monitor the earmarking requirements of all grants, to ensure they stay in compliance. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.