Finding Text
2022-005 Federal Agency: U.S. Department of Education Pass-through Entity: Oregon Higher Education Coordinating Commission (84.425C) Assistance Listing Numbers: 84.425 Federal Award Number: P425E202575; P425F202249; P425L200619; P425N200061 Pass-through Grant Number: 20-075M Program Name: Education Stabilization Fund Reporting under Higher Education Emergency Relief Funds (HEERF) Significant Deficiency in Internal Control over Compliance Criteria - There are three components to reporting for HEERF: 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under HEERF I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. While ARP does not explicitly identify procedures by which institutions must report on their uses of HEERF grant funds, ED exercises this reporting authority under 2 CFR section 200.328 and 2 CFR section 200.329. Condition - During our testing, we noted the following issues over reporting: ? The financial data reported in the some of the quarterly reports posted for the institutional portion were not supported by the underlying trial balance activity. Cause - The College did not have adequate and/or functioning controls in place to ensure the reporting was accurate. Effect - The College is not in compliance with the reporting requirements described in the OMB Compliance Supplement and required by the Department of Education. Questioned Costs ? None reported Context/Sampling ? Two student quarterly reports, three institutional quarterly reports, and the annual report required under HEERF and due within fiscal year 2022 were tested. Repeat Finding ? Yes, prior year finding 2021-005 Recommendation ? The reporting process was greatly improved over the prior year. The College should continue to ensure the process to review, update, and verify reporting under HEERF is done accurately is occurring. View of Responsible Officials - Management agrees with this finding and will implement the recommendations.