Finding Text
2022 ? 005 Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund - Higher Education Emergency Relief Fund Assistance Listing Numbers: 84.425E and 84.425F Federal Award Identification Number and Year: P425F201294; all grants were awarded within the 2019-20, 2020-21, and 2021-22 award years Award Period: September 1, 2021, through August 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. There are three components to reporting for Higher Education Emergency Relief Fund (HEERF): 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. Condition: During our testing of HEERF reporting requirements, there was a lack of documentation of review for the College?s annual report. Questioned Costs: N/A Context: During our testing of the HEERF reporting requirements for the College, we noted a lack of documentation of review for the College?s Annual Report. Effect: The College is not complying with awarding requirements, which could affect the amount of Federal funding received. Repeat Finding: No. Recommendation: The College should review their reporting internal controls and procedures around grant reporting to ensure all reporting requirements are being reviewed and approved. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.