Finding Text
Finding 2022-001: Significant Deficiency in Reporting Federal Program - COVID-19 ? Education Stabilization Fund Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable AL Number - 84.425 Federal Award Identification Numbers - P425E205608, P425F205088 and P425N200710 Federal Award Year - June 30, 2022 Repeat of Prior Year Finding 2021-001 Criteria: Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), and Section 314(e) of the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) requires institutions receiving funds under the respective sections, to submit a report to the Secretary describing the use of funds distributed from the Higher Education Emergency Relief Funds (HEERF). While the American Rescue Plan Act (ARP) does not explicitly identify procedures by which institutions must report on their uses of HEERF grant funds, the Department of Education exercises this reporting authority under 2 CFR Section 200.328 and 2 CFR section 200.329. Condition: The School was unable to verify that the quarterly public reports for both the student aid portions and institutional portions were properly reviewed and approved by an appropriate independent person and posted to the School?s website, or updated, on a timely basis. Questioned Costs: Not applicable. Context: Not applicable. Cause: The School did not retain verifiable evidence to support adherence to report review and approval requirements or reporting deadlines in accordance with HEERF requirements. Effect: The School did not provide the public with timely, accurate data related to student aid and institutional expenditures. Recommendation: The School should assign an individual to monitor reporting requirements of HEERF awards to ensure the School is in compliance. Management's Response: Management agrees with the finding and will implement enhanced procedures to comply with the requirement of Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Section 314(e) of the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) and 2 CFR sections 200.328 and 200.329.