Finding Text
FINDING - Noncompliance with Grant Report Requirements
Federal Agency: Department of Education
Assistance Listing Numbers: 84.425F
Program Names and Award Numbers: Education Stabilization Fund Under the
Coronavirus Aid, Relief, And Economic Security
Act [COVID-19 Higher Education Emergency
Relief Fund: Institution Portion (P425F200852)]
Program Expenditures: $2,160,298
Questioned Costs: None
Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reports were accurate and timely submitted to the U.S. Department of Education and posted to the University’s website.
CONDITIONS FOUND & CRITERIA
During our testing of the University’s compliance with the grant reporting requirements for HEERF, we noted the University did not review the required reports to ensure accuracy and compliance with the reporting requirements of the grant agreement. We noted the following:
- Four of 4 (100%) Quarterly Public Reports improperly did not report the cumulative student aid disbursed for each undergraduate and graduate student.
The Department of Education Quarterly Budget and Expenditure Reporting Form requires the posting of cumulative student aid disbursed by quarter for both undergraduate and graduate.
- Two of 4 (50%) Quarterly Public Reports were posted 175 days and 84 days late to the University’s website.
The Department of Education Quarterly Budget and Expenditure Reporting Form requires the University to post the Quarterly Public Reports covering each quarterly reporting period (September 30, December 31, March 31, June 30), no later than 10 days after the
end of each calendar quarter.
Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards to establish and maintain effective internal control designed to reasonably ensure compliance with Federal laws, statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
University officials stated required reports were not timely and accurately submitted due to turnover within the University resulting in staffing constraint.
EFFECT
Failure to meet grant reporting requirements is noncompliance with federal regulations and could result in loss of grant funding in future years. (Finding Code No. 2024-007, 2023-007, 2022-005, 2021-008, 2020-011)
RECOMMENDATION
We recommend the University improve its grant reporting and monitoring process to adhere with grant requests for reporting utilizing a calendar schedule and proper review before submission.
UNIVERSITY RESPONSE
The University agrees with the recommendation.