FAC Explorer

Finding 47681 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-03
Audit: 46772
Organization: Wittenberg University (OH)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The University failed to provide evidence for the submission dates of required HEERF reports.
  • Impacted Requirements: This oversight violates DOE reporting requirements, risking potential withholding of funds.
  • Recommended Follow-Up: Ensure timely completion and posting of reports, maintain submission records, and implement a review process for compliance.

Finding Text

Finding 2022-002 Federal Program: Higher Education Emergency Relief Funding (HEERF) Reporting Federal Assistance Listing Number: 84.425E and 84.425F Federal Agency: Department of Education (DOE) Award Year: 2022 Criteria: Reporting requirements by the DOE state that institutions that received HEERF funds are required to submit a report on how the institution used its HEERF funds. Condition: For each required report, the University was unable to provide support for the submission or publication date. Cause: Administrative oversight by personnel in reporting of use of HEERF funds. Context: Controls did not operate properly to meet HEERF reporting requirements. Effect: Reporting requirements were not met and improper reporting could result in the DOE withholding payments to the University. Repeat Finding: No Recommendations: We recommend that the University complete the reporting requirements and each report be posted to the University?s website. We also recommend that the University implement a process to ensure the submission dates and publication dates are maintained to ensure compliance with the reporting due dates and that the data submitted in the reports is properly supported by institution records. Last, we recommend that each report be properly reviewed by someone other than the preparer. Corrective Action Plan: See management?s corrective action plan on page 45.

Corrective Action Plan

Identifying Number: 2022-002 Finding: The University did not publish the reporting requirements set forth by the DOE for HEERF funds in a timely manner to report on how the institution used its HEERF funds. Corrective Action Taken or Planned: Wittenberg University submitted the required HEERF funds reports in a timely manner through the Education Stabilization Fund (USDOE) website which was originally submitted on May 13, 2022 and successfully completed on July 27, 2022; however, the Business Office, responsible for this reporting, neglected to publish the reports on the University's website for public viewing as required by annual reporting regulations. The institution will be placing all finalized reports on the University website for public viewing and all reports will be reviewed and approved by the Vice President for Finance & Administration prior to being placed on the University's website. Completed Date: Fiscal year 2023

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 47679 2022-001
    Significant Deficiency
  • 47680 2022-001
    Significant Deficiency
  • 47682 2022-002
    Significant Deficiency
  • 624121 2022-001
    Significant Deficiency
  • 624122 2022-001
    Significant Deficiency
  • 624123 2022-002
    Significant Deficiency
  • 624124 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $8.28M
84.038 Federal Perkins Loan Program $2.41M
84.425 Education Stabilization Fund -Student Aid Portion $2.26M
84.063 Federal Pell Grant Program $1.84M
84.425 Education Stabilization Fund - Institutional Portion $1.15M
84.047 Trio_upward Bound $355,364
84.033 Federal Work-Study Program $224,625
84.007 Federal Supplemental Educational Opportunity Grants $135,245
47.049 Mathematical and Physical Sciences $56,689
47.050 Geosciences $7,737