Finding Text
Assistance Listing Number, Federal Agency, and Program Name ‑ Department of Education ‑ Education Stabilization Fund ‑ Higher Education Emergency Relief Fund ‑ Institutional ‑ ALN 84.425F
Federal Award Identification Number and Year ‑ P425E2000493, 6/30/2023
Pass‑through Entity ‑ N/A
Finding Type ‑ Significant deficiency
Repeat Finding ‑ Yes ‑ 2022‑001 and 2021‑001
Criteria ‑ CARES Act 18004(e) and the CRRSAA 314(e) require 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. ARP Act 2003 specifies that the same terms and conditions of CRRSAA 314 apply to HEERF III funds. While the acts do not explicitly identify procedures by which institutions must report on their uses of HEERF grant funds, pursuant to these requirements, the Department of Education requires quarterly public reporting of both student portion and institutional portion awards.
Condition ‑ The institutional report for the quarter ended September 30, 2022 was inaccurate.
Questioned Costs ‑ None
Identification of How Questioned Costs Were Computed ‑ N/A
Context ‑ There was one quarter identified where the University inaccurately completed the institutional quarterly report.
Cause and Effect ‑ The University did not track all requirements and expenditures accurately to ensure that the quarterly public reporting was completed properly and accurately.
Recommendation ‑ We recommend the University implement controls to ensure that all quarterly expenditure reports are tracked for proper reporting requirements and correct expenditures.
Views of Responsible Officials and Planned Corrective Actions ‑ The University has completed using all HEERF funds and has closed reporting to them. No further reports will be required.