Finding Text
Federal Agency: U.S. Department of Education Federal Program Name: Higher Education Emergency Relief Fund Assistance Listing Number: 84.425E ? Higher Education Emergency Relief Fund ? Student Portion 84.425F ? Higher Education Emergency Relief Fund ? Institutional Portion Federal Award Identification Number and Year: P425E203131-20B and P425F203130-20B Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: The 2 CFR Section 200.303 require that nonfederal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal awards. Additionally, the University was required to submit certain reports relating to their Higher Education Emergency Relief Fund (HEERF) during fiscal year 2022. Condition: During our testing, 1 out of 2 quarterly institutional and 2 out of 2 student quarterly reports, it was noted that the Vice President of Finance prepares the reports but no one reviews the reports before submission. Additionally, it was noted that these reports were not submitted timely. Finally, a few discrepancies were noted as it relates to numbers reported and their underlying support. Questioned costs: None Context: The University had inconsistencies between the student and institutional reports submitted, and the support provided. Cause: The HEERF funding is new to the University and given the complexity, the Vice President of Finance was the only knowledgeable person to prepare these reports. Effect: A few quarterly reports submitted had immaterial discrepancies. Three quarterly reports were also submitted late. Repeat Finding: Yes, Finding 2021-004. Auditor?s Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.