Finding 584430 (2023-001)

Finding 2023-001: Federal Program: U.S. Department of Education Education Stabilization Fund COVID-19 Higher Education Emergency Relief Fund (HEERF) Institutional Aid, Assistance Listing No. 84.425F Criteria: Per the U.S. Department of Education reporting requirements, HEERF Institutional funds are subject to quarterly public reporting within 10 days of the quarter end. Each quarterly report must be separately available on the University's HEERF reporting webpage. Condition: During our testing of the four quarterly reports, we noted that the report as of September 30, 2022 was not available on the University's website. An incorrectly labeled report was posted indicating it was for the quarter ended September 30, 2022, but actually contained a different quarter's information. Cause: The University did not have controls in place to ensure the accuracy of the reports posted to the University website. Recommendation: We recommend that the University implement oversight procedures to ensure the accuracy of the publicly available reports. Views of responsible officials and planned corrective actions: The University intended to adhere to U.S. Department of Education regulations for the HEERF federal funds. A different report was inadvertently posted on the website. The issue has been corrected and the September 30, 2022 quarterly report has been properly posted to our website.