Finding Text
2022-004 GEAR UP?ELIGIBILITY (ROSWELL CAMPUS) (Significant Deficiency and Other Non-compliance) Federal Program information: Title: Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP) Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.334 Award Year: 2022 Questioned Costs: None Condition During our testing of the GEAR UP program at ENMU-Roswell for internal control requirements for eligibility, for 15 of the 40 students tested, these students had signed on to the program, but there was no subsequent record of any allowable activities being performed. Criteria A system of internal control needs to provide reasonable assurance that objectives of internal control over compliance requirements relating to compliance with federal statutes, regulations, and the terms and conditions of Federal awards will be achieved. Part 6 of the Compliance Supplement states that the objectives of internal control over the compliance requirements for federal awards (2 CFR 200.62) are as follows: Transactions are properly recorded and accounted for in order to (a) permit the preparation of reliable financial statements and federal reports, (b) maintain accountability over assets, and (c) demonstrate compliance with federal statutes, regulations, and the terms and conditions of the federal award. Transactions are executed in compliance with (a) federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program, and (b) any other federal statutes and regulations identified in the Compliance Supplement. Funds, property, and other assets are safeguarded against loss from unauthorized use of disposition. Effect By allowing students to sign on to the program, but then to not follow up with those students at a high rate, program participation was not as high as it could have been. Cause Recordkeeping of these documents appears to have not been properly maintained. The program experienced challenges both with staff turnover, as well as unique challenges in providing services to students as a result of the COVID-19 pandemic. Recommendation We recommend that follow-up be performed for student who have signed on to the program, but have not participated, and that these contact attempts be documented to demonstrate due diligence.