Finding Text
2022-005 Higher Education Emergency Relief Funds (HEERF) Reporting Federal Agency: U.S. Department of Education Federal Program Title: HEERF Assistance Listing Number: 84.425 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the Institution?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Institutions were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. Condition: During our testing of the reporting process, we noted the reports were not properly reviewed prior to submission. Furthermore, Tabor College did not keep individual student reports posted to the website for each quarter as they continuously updated it. Questioned Costs: None Context: A control system to prevent and detect errors in the reporting process was not created at the time the reports were filed. Cause: The College did not have controls in place to review the reports to ensure that they posted the reporting timely and accurately. Effect: There was inaccurate reporting on the College?s website. Repeat Finding: No Recommendation: We recommend the College establish a system to track due dates of reports to ensure timely submission. Views of responsible officials: There is no disagreement with the audit finding.