Finding Text
Finding 2022-008: Improper HEERF Student and Institutional Aid Reporting - Significant Deficiency and Noncompliance Federal Program: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund - Student and Institutional Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.425E, 84.425F Federal Award Year: June 30, 2022 Criterion: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly reporting for all Sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires that institutions to prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution?s website within 10 days of the calendar quarter end. Additionally, institutions are required to prepare an annual report and submit to the Department summarizing the uses of the HEERF funds for the calendar year. Condition and Context: There were no student quarterly reports posted to the College's website for the quarters ending September 30, 2021, December 31, 2021, and March 31, 2022 and the institutional quarterly reports were posted late for the quarters ending September 30, 2021, December 31, 2021 and March 31, 2022. Cause and Effect: The College did not have an adequate control to ensure that all of the student quarterly reports were posted to their website or the institutional reports were posted timely to their website, and as a result, the reports were not posted or posted timely, respectively. Recommendation: The College should implement a process and related control to ensure that HEERF reporting requirements are met in a timely manner. Management Response: The Director of Sponsored Programs will ensure the implementation of procedures and controls in 2023 to ensure timely submission of Education Stabilization Funds (ESF) and Higher Education Relief Funds (HEERF) student and institutional quarterly reports are submitted in a timely manner.