Finding Text
Finding 2024-009 – Reporting (Significant Deficiency and Noncompliance)
Information on the Federal Program: U.S. Department of Education, Higher Education-
Institutional Aid, Assistance Listing No. 84.031
Criteria: 2 CFR Part 200.328 & 329 establish reporting requirements for non-federal entities that
include timely and accurate reporting. Non-federal entities are also required to establish controls
over the reporting process to ensure compliance with reporting requirements.
Condition: We selected 2 annual reports submitted during the year to test for controls and
compliance. No documentation of review or approval of the reports was available.
Cause: The College did not retain documentation of a review and approval of Title III reports
submitted.
Effect: The College did not have appropriate documentation.
Questioned Costs: None reported
Recommendation: We recommend the College strengthen its policies and procedures over the
grant reporting process to ensure controls are properly implemented and working effectively.
Views of Responsible Officials: See Management’s View and Corrective Action Plan included at
the end of the report.