Finding Text
CRITERIA: The reporting requirements for HEERF funding include a Quarterly Budget and Expenditure Report (QBER). Expenditures of awards funded by HEERF I, II, III Sections 18004(a)(1) Institutional Portion, 18004(a)(2), and 18004(a)(3) should be reporting using the QBER form developed by the grantor. The form is required to be posted on the institution?s primary website within 10 days of the end of each reporting period. CONDITION: Through our testing, we noted 2 out of 4 quarterly reports selected for timeliness testing were found to be late. QUESTIONED COSTS: $ - CAUSE/EFFECT: The delay in publicly posting 2 of the quarterly reports was due to a lack of controls around the timeliness of the reporting. RECOMMENDATION: The University should establish controls, including timelines, calendar reminders and additional monitoring, to ensure that quarterly reports are publicly posted to the institution?s primary website within 10 days of the end of each reporting period. VIEW OF RESPONSIBLE OFFICIALS: Management concurs with this finding and will reassess and implement controls to ensure that timely reporting is made.