Finding 46790 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 40993
Organization: Washington College (MD)

AI Summary

  • Core Issue: Washington College reported quarterly HEERF student funds on a cumulative basis instead of separately for each quarter.
  • Impacted Requirements: This violates the Federal Register's requirement for distinct quarterly reporting, risking non-compliance with Department of Education guidelines.
  • Recommended Follow-Up: The College should clarify reporting requirements to ensure future reports reflect only the funds spent in each quarter.

Finding Text

Criteria or specific requirement: Per Federal Register Notice of Public Posting Requirement of Grant Information for Higher Education Emergency Relief Fund (HEERF) Grantees dated 5/13/21, institutions are required to submit (in a time and manner required by the Secretary) a report to the Secretary describing the use of funds distributed from the HEERF. According to the OPE Reporting and Data Collection website, quarterly reports should appear on separate documents by quarter and should not be cumulative. Condition: Quarterly student reports were incorrectly reported on a cumulative basis. Questioned costs: None Context: This condition occurred for 2 out of 4 quarterly student reports. Cause: Washington College made every attempt to keep up with guidance for posting quarterly reports to our webpage. While the reports were posted, they totals were cumulative instead of what was spent for that quarter. Effect: The College is not meeting the reporting and information-sharing requirements determined by the Department of Education. As a result, the institution may be subject to additional enforcement actions by the Department of Education including a delay in funding for additional HEERF programs and possibly being determined ineligible for other program funding. Repeat Finding: No Recommendation: We recommend the College obtain an understanding of the reporting requirements established by the grant to ensure reports do not report on a cumulative basis. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

U.S. Department of Education 2022-003 Education Stabilization Fund- Reporting Assistance Listing No. 84.425E Recommendation: We recommend the College obtain an understanding of the reporting requirements established by the grant to ensure reports do not report on a cumulative basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All quarterly reports have been updated and will be published as revisions on our COVID webpage. We will also send the revisions to the UD Department of Education?s HEERF reporting email, as required. Name(s) of the contact person(s) responsible for corrective action: Joseph Holt Planned completion date for corrective action plan: May 1, 2023

Categories

Eligibility Reporting

Other Findings in this Audit

  • 46787 2022-002
    Significant Deficiency Repeat
  • 46788 2022-002
    Significant Deficiency Repeat
  • 46789 2022-001
    Significant Deficiency
  • 623229 2022-002
    Significant Deficiency Repeat
  • 623230 2022-002
    Significant Deficiency Repeat
  • 623231 2022-001
    Significant Deficiency
  • 623232 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $5.36M
84.425 Education Stabilization Fund $1.35M
84.063 Federal Pell Grant Program $1.08M
45.130 Promotion of the Humanities_challenge Grants $625,000
20.600 State and Community Highway Safety $232,530
84.007 Federal Supplemental Educational Opportunity Grants $173,822
84.033 Federal Work-Study Program $167,814
16.575 Crime Victim Assistance $150,191
20.616 National Priority Safety Programs $51,935
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $48,752
12.300 Basic and Applied Scientific Research $26,336
11.017 Ocean Acidification Program (oap) $3,876
16.588 Violence Against Women Formula Grants $1,206