Finding 45367 (2022-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-03
Audit: 47561

AI Summary

  • Core Issue: The University failed to submit timely and accurate quarterly reports for the Higher Education Emergency Relief Fund (HEERF).
  • Impacted Requirements: Reporting requirements under the CARES Act and CRRSAA mandate timely and accurate submissions of HEERF fund usage.
  • Recommended Follow-Up: Implement a tracking process for report due dates and establish a review system to ensure accuracy and compliance.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name - Department of Education - Higher Education Emergency Relief Fund - Institutional - ALN 84.425F Federal Award Identification Number and Year - P425F201211 Pass - through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes 2021-001 Criteria - CARES Act 18004(e) and the CRRSAA 314(e) require an institution receiving funds under HEERF I and HEERF II to submit a report to the secretary at such time in such a manner as the secretary may require. ARP Act 2003 specifies that the same terms and conditions of CRRSAA 314 apply to HEERF III funds. While the acts do not explicitly identify procedures by which institutions must report on their uses of HEERF grant funds, pursuant to these requirements, the Department of Education required quarterly public reporting of student portion and institutional portion awards. Condition - The University did not timely file Institutional HEERF quarterly reporting for the quarter ended June 30, 2021 and the Institutional report for the quarter ended September 30, 2021 was inaccurate. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - There was one instance identified where the University did not timely file the institutional HEERF quarterly report and one instance where the University inaccurately completed the institutional quarterly report. Cause and Effect - The University did not track all due dates and reporting requirements in order to ensure that the quarterly public reporting was completed accurately and at the frequency required. Recommendation - We recommend the University put in place a process in order to ensure that all report due dates are tracked to ensure that all required reports are submit completely and accurately. Views of Responsible Officials and Planned Corrective Actions - When future reporting is required, the director of financial aid will review criteria against requirements and due dates and pass to the operation manager in financial aid and to the student accounting supervisor for a second review of content and due dates.

Corrective Action Plan

Finding Number: 2022-001 Condition: The University did not file Institutional HEERF quarterly reporting for the quarter ended June 30, 2021 and the Institutional report for the quarter ended September 30, 2021 was inaccurate. Planned Corrective Action: When future reporting is required, the VP Finance will review criteria against requirements and due dates and create the Institutional Report. The report will then pass to the Operation Manager in Financial Aid and to Student Accounting Supervisor for a second review of content and due dates. Once the review is complete, they will upload the report to the LTU Website and to HEERF. Contact person responsible for corrective action: Linda L Height, VP Finance Anticipated Completion Date: October 31, 2022

Categories

Reporting

Other Findings in this Audit

  • 45353 2022-003
    Material Weakness Repeat
  • 45354 2022-004
    Significant Deficiency Repeat
  • 45355 2022-003
    Material Weakness Repeat
  • 45356 2022-003
    Material Weakness Repeat
  • 45357 2022-004
    Significant Deficiency Repeat
  • 45358 2022-003
    Material Weakness Repeat
  • 45359 2022-004
    Significant Deficiency Repeat
  • 45360 2022-003
    Material Weakness Repeat
  • 45361 2022-004
    Significant Deficiency Repeat
  • 45362 2022-002
    Significant Deficiency
  • 45363 2022-002
    Significant Deficiency
  • 45364 2022-002
    Significant Deficiency
  • 45365 2022-002
    Significant Deficiency
  • 45366 2022-002
    Significant Deficiency
  • 621795 2022-003
    Material Weakness Repeat
  • 621796 2022-004
    Significant Deficiency Repeat
  • 621797 2022-003
    Material Weakness Repeat
  • 621798 2022-003
    Material Weakness Repeat
  • 621799 2022-004
    Significant Deficiency Repeat
  • 621800 2022-003
    Material Weakness Repeat
  • 621801 2022-004
    Significant Deficiency Repeat
  • 621802 2022-003
    Material Weakness Repeat
  • 621803 2022-004
    Significant Deficiency Repeat
  • 621804 2022-002
    Significant Deficiency
  • 621805 2022-002
    Significant Deficiency
  • 621806 2022-002
    Significant Deficiency
  • 621807 2022-002
    Significant Deficiency
  • 621808 2022-002
    Significant Deficiency
  • 621809 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $9.19M
84.063 Federal Pell Grant Program $2.17M
84.425 Covid-19 - Education Stabilization Fund $958,752
84.038 Federal Perkins Loan Program $394,393
11.307 Economic Adjustment Assistance $211,319
81.041 State Energy Program $204,336
84.033 Federal Work-Study Program $161,808
84.007 Federal Supplemental Educational Opportunity Grants $105,376
20.200 Highway Research and Development Program $93,880
21.027 Covid - 19 - Coronavirus State and Local Fiscal Recovery Funds $75,894
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $63,860
11.024 Build to Scale $63,344
47.070 Computer and Information Science and Engineering $52,395
47.041 Engineering $44,118
66.469 Great Lakes Program $34,415
47.049 Mathematical and Physical Sciences $20,540
81.010 Office of Technology Transitions (ott)-Technology Deployment, Demonstration and Commercialization $13,571
93.262 Occupational Safety and Health Program $12,005
12.RD Ground Vehicle Sysytems Other Transaction Agreement $1,400
45.149 Promotion of the Humanities_division of Preservation and Access $1,323
47.076 Education and Human Resources $745
17.502 Occupational Safety and Health_susan Harwood Training Grants $594
47.074 Biological Sciences $400
84.133 National Institute on Disability and Rehabilitation Research $337