Finding Text
Agencies: U.S. Department of Education Assistance Listing Numbers: 84.425E and 84.425F Programs: COVID-19, Educational Stabilization Fund, Student and Institutional Criteria: The University is required to have documented internal controls in place to monitor compliance with the requirements over reporting in accordance with the Uniform Guidance. Statement of Condition: The University could not provide documentation to demonstrate the controls over Higher Education Emergency Relief Fund (HEERF) quarterly reporting were occurring timely. Questioned Costs: The amount of any questioned costs could not be determined. Context: The University is required to review HEERF reporting prior to publishing on their website. Cause: The University did not have the proper controls in place to ensure the reports were reviewed by an appropriate individual prior to being published. Effect: The accuracy of HEERF reports published to the University's website depend heavily on the accuracy of the information included. If an institution does not review the reports published then the reports could be inaccurate. Recommendation: We recommend the University review their policies and procedures in place to ensure that all HEERF reports are appropriately reviewed in a timely manner to ensure compliance with Uniform Guidance. Management's Response: Management agrees with the finding and recommendation. Although the University has used and reported its use of the HEERF program, management has reevaluated its procedures and controls in fiscal year 2023 to ensure that all reports required under Uniform Guidance are reviewed, approved, documented, and retained in a timely manner.