FAC Explorer

Finding 562141 (2024-009)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-06-02
Audit: 357766
Organization: Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust (CA)
Auditor: Vasquez & Company LLP

AI Summary

  • Core Issue: Quarterly Budget and Expenditure Reports for HEERF grants were not available on the website by the deadline.
  • Impacted Requirements: Reports for March 31, 2024, were missing, and previous reports were posted late.
  • Recommended Follow-up: Ensure timely posting of all required reports and check compliance with accessibility standards.

Finding Text

Reporting: Accessibility of Published Links Related to the Quarterly Report on the Institution's Website We noted that the Institution's Quarterly Budget and Expenditure Report for all HEERF I, II, and III Grant Funds covering the quarter ending March 31, 2024 were not posted on the Institution's primary website. The links directed to the quarterly report ending June 30, 2022 and March 31, 2023, were posted on June 11, 2023, which was past the deadline of June 10, 2023. Furthermore, the HEERF I, II, & III Annual Performance Report Form was not posted on the ESF data website.

Corrective Action Plan

1. Implementation of a Compliance Monitoring System for Public Reporting a. The Institution will establish a Federal Grant Reporting Calendar with automated alerts and reminders to ensure all required quarterly reports and annual reports are published on time. b. A compliance tracking tool will be introduced to monitor and verify the timely upload of reports on both the Institution’s primary website and the ESF data website. c. All links to public reports will be reviewed monthly to ensure accessibility and accuracy. 2. Designation of a Compliance Officer for Reporting Oversight: A dedicated compliance officer will be assigned the responsibility of: e. Overseeing the timely publication of reports. f. Ensuring that all links remain active and correctly direct users to the required reports. g. Performing quarterly internal audits to confirm compliance with federal grant reporting requirements. 3. Strengthening Internal Controls & Staff Training: Staff responsible for federal grant reporting will receive training on compliance deadlines, best practices for public reporting, and website accessibility requirements. Updated Standard Operating Procedures (SOPs) will be developed for: a. Publishing and verifying quarterly and annual reports. b. Ensuring website accessibility and transparency. c. Maintaining compliance with federal funding programs beyond HEERF. 4. Improved Website Management & Audit Process: The Institution will conduct quarterly internal website audits to ensure that: a. All required reports are available and accessible. b. All hyperlinks are functional and direct users to the most recent reports. c. Any necessary updates are made before federal deadlines. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $832,607
84.268 Federal Direct Student Loans $495,733
84.425 Education Stabilization Fund $330,146