Finding Text
2022-001 Untimely and Inaccurate Reporting - Significant Deficiency Department of Education ALN #: 84.425E and 84.425F Criteria: Per 2 CFR section 200.328 and 2 CFR section 200.329, the College must accurately complete quarterly reports and post the completed forms to a publicly accessible location on the College?s website within 10 days of a quarter end. Condition: The College did not accurately complete and/or post three of the four quarterly reports to a publicly accessible location on the College?s website for the period July 1, 2021 through June 30, 2022. Cause: Turnover in the Vice President of Finance position responsible for report preparation combined with inadequate controls in place to review the quarterly reports for accuracy prior to posting to the College?s website. Questioned Costs: N/A Effect: The College was not in compliance with reporting requirements applicable to the HEERF program. Recommendation: Management should revise the quarterly reports, as applicable, noting the changes and post the revised reports to the College?s website. Management should submit copies of the revised report to HEERF reporting through the Department of Education. Management Response: Management agrees with this finding. Refer to the accompanying corrective action plan for additional information.