FAC Explorer

Finding 48586 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-04-25
Audit: 45166
Organization: Finger Lakes Community College (NY)
Auditor: Bonadio & CO LLP

AI Summary

  • Core Issue: The College is not meeting the requirement to publicly post complete and accessible HEERF reports on its website.
  • Impacted Requirements: Quarterly reporting for both student and institutional portions must be available for three years, including specific disclosures for each HEERF grant.
  • Recommended Follow-Up: The College should update its website with all required reports and ensure they are easy to find, following prescribed naming conventions.

Finding Text

Finding 2022-003 ? 84.425 COVID-19 Education Stabilization Fund Federal Agency ? U.S. Department of Education Grant Period ? Year ended August 31, 2022 Criteria ? A requirement of receiving and accepting the Higher Education Emergency Relief Fund (HEERF) grant is that quarterly reporting of both the student and institutional portions be made publicly available on the College?s website. There are specific required disclosures for each round of student HEERF grants that must be disclosed, along with the Department of Education?s prescribed institutional quarterly reports. All HEERF institutional quarterly reports and student grant data must remain on the College?s website for a period of three years subsequent to the final annual reporting. Condition ? As part of the audit, we were unable to easily search or locate the required reporting on the College?s website. Effect ? The reports posted and available on the College?s website are not complete, up to date, or easily accessible. The College is not in compliance with the required reporting. Cause ? Over the past couple of years, the college has experienced significant turnover in administrative positions resulting in a lack of knowledge exchange or understanding of the reporting requirements of HEERF. Recommendation ? We recommend the College familiarize themselves with the required elements and update their website disclosures as soon as possible with all information. Certain reports have specific prescribed naming conventions for the reports to be posted. The College should ensure all documents and data are posted and easily accessible on the College?s website. View of Responsible Officials ? We acknowledge that our HEERF webpages do not include the required sections for the three HEERF awards and will be updating them to include all required elements.

Corrective Action Plan

The draft single audit, for the year ending August 31, 2022, found that our HEERF webpages do not include required sections for all three HEERF awards, specifically CRRSAA and ARP awards. We acknowledge and agree with Bonadio's finding. By April 15, Megan Kennerknecht, Director of Financial Aid(megan.kennerknecht@flcc.edu/585-785-1277}, Christine Palace-Neininger, Controller(christine.palace-neininger@flcc.edu/585-785-1438}, and myself(michael.fisher@flcc.edu/585-785-1458) will collaborate to update the webpages with therequired: institutional expenditure templates, student award methodologies, and student award totals for all three HEERF award. Furthermore, we will ensure that the webpages stay current and is updated through 2027, as required by the U.S. Department of Education.

Categories

Reporting

Other Findings in this Audit

  • 48582 2022-002
    Significant Deficiency Repeat
  • 48583 2022-002
    Significant Deficiency Repeat
  • 48584 2022-002
    Significant Deficiency Repeat
  • 48585 2022-002
    Significant Deficiency Repeat
  • 48587 2022-003
    Significant Deficiency
  • 48588 2022-003
    Significant Deficiency
  • 625024 2022-002
    Significant Deficiency Repeat
  • 625025 2022-002
    Significant Deficiency Repeat
  • 625026 2022-002
    Significant Deficiency Repeat
  • 625027 2022-002
    Significant Deficiency Repeat
  • 625028 2022-003
    Significant Deficiency
  • 625029 2022-003
    Significant Deficiency
  • 625030 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $9.20M
84.063 Federal Pell Grant Program $6.69M
84.048 Career and Technical Education -- Basic Grants to States $497,286
84.425 Education Stabilization Fund $242,202
84.002 Adult Education - Basic Grants to States $120,371
84.033 Federal Work-Study Program $116,503
84.007 Federal Supplemental Educational Opportunity Grants $79,407
17.258 Wia Adult Program $17,519
47.076 Education and Human Resources $3,012