Finding Text
Criteria: Under the Coronavirus Response and Relief Supplemental Appropriations and American
Rescue Plan Acts, the Quarterly Budget and Expenditure Reporting forms for Higher Education
Emergency Relief Funds (HEERF) I, II, and III must be conspicuously posted on the institution’s
primary website no later than 10 days after the end of each calendar quarter (October 10, January
10, April 10, July 10).
Condition: The HEERF Quarterly Reports for quarters ended March 31, 2024 and June 30, 2024
were not publicly posted with previously posted quarterly reports when the auditor inspected the
University’s primary website on July 15, 2024.
Cause and Effect: Management failed to realize that the reporting was still required for the
remaining unexpended funds and therefore failed to complete reporting timely based on
requirements.
Recommendation: We recommend that management ensures policies and procedures are in
place to complete all reporting requirements and ensure completed within required time frames.
Management Response: Management concurs with the finding. The 4th quarter – 2023 report
should have been the final report. A check box, indicating final reporting, was inadvertently
missed. The quarterly HEERF reports have been updated and posted to the Rose State College
website.