Finding Text
Significant Deficiency ? Education Stabilization Fund Control Environment Program: COVID-19: Education Stabilization Fund: HEERF: Student Portion Assistance Listing Number: 84.425E Federal Award Identification Number: P425E204183 Federal Agency: U.S. Department of Education Federal Award Year: June 30, 2022 Condition: It was noted during the audit that student consents to apply emergency relief grants to their existing balances owed to the College were not maintained on file. As a result, formal consents were re-issued to students and returned during the audit. Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Context: 87 individual emergency relief grants were issued on two separate dates during the fiscal year. As such, the disbursements were infrequent. Our sample size included ten student grants that totaled $116,732 (31% of total student grant expenditures). As the control is infrequent and under the 10% rule of thumb noted in paragraph 11.87 of the GAS/SA Audit guide, the sample size of ten student grants is statistically valid. Cause: Failure to follow established procedures Effect: The College was required to contact all students to obtain documentation for their files on student consents. Questioned costs: Not applicable Recommendation: The College should include a checklist to include in each student?s file that includes required documents to be maintained in order to support award compliance. Views of Responsible Officials and Planned Corrective Actions: The College agrees with this recommendation and will add procedures to confirm that student consents are included in their respective files for future awards prior to disbursement.