Finding 52410 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-11-08

AI Summary

  • Core Issue: The University failed to post required Quarterly Student Aid reports on its website for the fiscal year ending June 30, 2022.
  • Impacted Requirements: This non-compliance affects the reporting obligations under the HEERF program, which includes public transparency and accountability to federal oversight agencies.
  • Recommended Follow-Up: The University should seek clarification on reporting requirements and ensure timely posting of all necessary information to maintain compliance.

Finding Text

Findings Required to be Reported by the Uniform Guidance Reference Number Finding 2022-001 Finding: Report Federal Assistance Listing Number 84.425E ? Higher Education Emergency Relief Fund (HEERF) Student Aid Portion Department of Education Award Number ? P425E201506 ? 20B Award Year - 2021 Criteria: The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) was signed into law on March 27, 2020 and appropriated federal funds to provide economic aid to the American people negatively impacted by the COVID-19 pandemic. The Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSAA), was signed into law on December 27, 2020, and authorized additional funding under the HEERF program (HEERF II). Finally, the American Rescue Plan Act of 2021 (ARP), enacted on March 11, 2021, authorized a third round of funding (HEERF III) in order for higher education institutions to serve students and ensure learning continues during the COVID-19 pandemic. Under the requirements of the HEERF program there are three components to reporting: (1) public reporting on the Student Aid Portion; (2) public reporting on the Institutional Portion, and (3) the annual report. Condition: The University had not posted the Quarterly Student Aid information, which was required to be posted publicly to the University's website during the fiscal year ended June 30, 2022. Questioned Costs: None noted. Context: Four quarterly Student Aid reports for fiscal year 2022 were to be posted on the University's website by the federal due dates to comply with federal regulations. Effect: Federal oversight agencies, including the Department of Education, depend on accurate reports posted to the institution's website to measure program results and compliance with federal requirements and to provide transparency. The University is not in compliance with the requirements of the award. Cause: There was confusion surrounding the required reporting. The information was properly reported in the previous fiscal year and institutional reporting continued as required. A new form was provided by the federal government to be completed and made publicly available but it only included institutional information thereby causing the student information to be inadvertently excluded. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend that the University obtain clarification for any confusing, ambiguous or complex compliance requirements and stay diligent in staying abreast of the specific reporting requirements. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.

Corrective Action Plan

Colorado Christian University Corrective Action Plan Year Ended June 30, 2021 2022-001 - Reporting Finding: The University had not posted the Quarterly Student Aid information, which was required to be posted publicly to the University's website during the fiscal year ending June 30, 2022. Recommendation: We recommend that the University obtain clarification for any confusing, ambiguous, or complex compliance requirements and stay diligent in staying abreast of the specific reporting requirements. Corrective Action: Post quarterly reports to CCU Consumer Information website. Identification as a repeat finding: Not applicable The person responsible for implementing: Steve Woodburn, Assistant Vice President of Financial Aid Implementation date: September 26, 2022

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 628852 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $49.34M
84.063 Federal Pell Grant Program $11.67M
84.425 Education Stabilization Fund $4.84M
84.007 Federal Supplemental Educational Opportunity Grants $566,880
84.033 Federal Work-Study Program $470,056
84.038 Federal Perkins Loan Program $158,659
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $45,736