Finding Text
Assistance Listing Number, Federal Agency, and Program Name - U S. Department of Education - Assistance Listing Number 84.425E, COVID-19 - Higher Education Emergency Relief Fund (HEERF) - Student Aid Federal Award Identification Number and Year - P425E201464 Pass-through Entity - N/A Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No 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 make available timely student HEERF quarterly reporting for the quarter ended September 30, 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - There was one instance identified where the University did not make available timely the student HEERF quarterly report on the University's website. Cause and Effect - There was no control implemented to ensure that the required information was properly made available on the University's website on a timely basis. As a result, quarterly reporting for the quarter ended September 30, 2021 was not made available timely. Recommendation - We recommend that the University implement additional controls to ensure reporting requirements for federal grants are complied with in all instances. Views of Responsible Officials and Planned Corrective Actions - The University concurs with the finding. The University will create a review process to ensure correct and timely reporting documents are posted in accordance with federal regulations.