Finding Text
Criteria: Uniform Guidance section 200.303(a), Internal controlsCondition: Management?s review control over the annual HEERF report was not operating effectivelyduring fiscal year 2022. Specifically, we noted that management was not able to provide support toevidence the annual report was properly reviewed.Cause: Management did not have sufficient monitoring controls in place to ensure that internal controlsover compliance were operating effectively.Result: Without effective internal controls in place, there is an increased risk that materialnoncompliance may not be prevented or detected and corrected in a timely manner.Questioned costs: None.Sampling approach: The sample was not intended to be, and was not, a statistically valid sample.Repeat finding: This finding is not a repeat of a finding in the immediately prior audit.Recommendation: We recommend that management develop and implement an effective process forthe review of the HEERF annual report in order to ensure that the amounts included are appropriateand that evidence of such review be documented.Views of responsible officials: The University acknowledges the recommendations and will implementits procedures over the review of information reported for HEERF to ensure the accuracy of theinformation reported.