Finding Text
Criteria: In accordance with 2 CFR 200.328 and 2 CFR 200.329, the College is required to prepare and publicly post quarterly reports related to the student aid and institutional portions of HEERF expenditures.
Condition: During our audit, we selected one of the four quarterly reports to test the accuracy of the reporting. Our testing indicated certain amounts on the quarterly report that did not agree to the expenditures for the quarter. Questioned Costs: None Effect: The College was not in compliance with HEERF reporting requirements. Cause: Certain HEERF I expenditures were improperly excluded from the report and some misunderstanding of requirements of certain items in the report. Recommendation: We recommend reconciliation of quarterly reports to related grant documentation and review of the reports by an appropriate team member to ensure accuracy. Views of responsible officials and planned corrective action: The College agrees with this finding and will adhere to the corrective action plan on page 34 in this audit report.