Finding Text
Criteria: The CARES, CRRSAA, and ARP institutional quarterly portion reporting requirements involve
publicly posting completed forms on the Institution’s website. The forms must be conspicuously posted on
the Institution’s primary website on the same page as the reports of the IHE’s activities as to the emergency
financial aid grants to students (Student Aid Portion) are posted. This information must also be updated no
later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, June 30).
Condition: We tested two quarterly reports prepared by Virginia Union University to verify timely posting
to website and accuracy in reporting. Of the two tested we were not able to verify that one had been posted
timely to VUU’s website and for one of the two tested, the form was not accurate; the amount distributed did
not agree with underlying documentation.
Cause: Weak process and controls over the preparation and review for the compliance over the public
reporting requirements and accurate filing.
Effect: Potential issues with the Department of Education regarding noncompliance.
Questioned costs: $-0-
Perspective information: This finding is related to timely posting was identified from testing two of the four
required quarterly reports and timely filing could not be verified for one of the two reports tested and one
report was not accurate.
Identification of repeat findings: Yes, See FA-2022-006.
Recommendation: The University should increase its efforts to ensure that major program compliance
requirements are understood, and controls are implemented to ensure compliance.
Views of responsible officials: See Client’s Corrective Action Plan.