Finding 452443 (2022-001)

Finding No. 2022-001 ? Higher Education Emergency Relief Fund (HEERF) ReportingFederal Agency: Department of Education (DOE)Federal Program: COVID-19 Education Stabilization Fund Under the Coronavirus Aid, Relief andEconomic Security Act (CARES Act): ALN: 84.425FCriteria: Reporting requirements to the DOE state that the University ensure the institutional portion ofHEERF is accurately reported by quarter in the quarter funds are drawn from the G5 system.Condition: Amounts claimed for the institutional portion by the University were originally reported in theHEERF quarterly reporting as fiscal year 2021 lost revenue rather than fiscal year 2022 lost revenue.Questioned Costs: None.Effect: Fiscal year 2021 lost revenue was reported rather than fiscal year 2022 lost revenue. Reportingshould match the period in which lost revenue was claimed to not result in the DOE withholding paymentsto the University.Cause: Changes to the program rules, regulations, and reporting for the HEERF programs were evolvingthroughout the different phases of the program. The issue identified is the result of reporting the incorrectyear of lost revenue being claimed as the program rules were being developed and communicated tograntees which resulted in the original filing reporting fiscal year 2021 lost revenue.Recommendation: We recommend the University amend the previously posted reports. The Federalfunding for this program has ended. If the DOE should add additional funding or create new or similarprograms, we recommend that management regularly monitor and manage changes to rules andregulations promulgated by the DOE.View of Responsible Officials and Planned Corrective Actions: Management accepts the identifiedfinding.