Finding Text
2022 ? 004: Reporting Federal Agency: Department of Education Federal Program Title: COVID-19 HEERF Student Aid Portion AND COVID-19 HEERF Institutional Portion Assistance Listing Number: 84.425E and 84.425F Federal Award Identification Number and Year: P425E201204 and P425F201455 Award Period: July 1, 2021, through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: Per Uniform Guidance 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. The initial reporting for this grant requires the report to be submitted to the Institution?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Institutions were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. Condition: During our testing of the reporting process, we noted that documentation to support some of the amounts reported for student reports was not retained. Additionally, it was noted there was no documentation of the review/approval process during the first three quarters, and that no support of when the reports were submitted to the website or Emergency Student Funds were retained, preventing us from testing if they were submitted timely. Questioned costs: None Context: A robust tracking system was not employed for all the various reporting requirements including documentation of review and maintenance of records or recorded numbers. Cause: Summit Academy OIC did not have a robust system in place to document and track reporting requirements. Effect: No evidence to support that the reports were completed on time. Repeat finding: Yes ? 2021-001 Recommendation: We recommend the Organization establish a system to track due dates of reports to ensure timely submission and retain documents to support the submission and accuracy of the reports. Views of responsible officials: There is no disagreement with the audit finding.