Finding Text
Finding 2022-002 Reporting ? Significant Deficiency in Internal Control and Instance of Noncompliance Federal Program: Education Stabilization Fund ? COVID-19 ? Higher Education Emergency Relief Funds Federal Assistance Listing Number: 84.425F ? Higher Education Emergency Relief Fund (HEERF) - Institutional Aid Portion Federal Agency: Department of Education Award Year: July 1, 2021 ? June 30, 2022 Criteria: The Department of Education (ED) will be collecting an annual report for HEERF grantees in April 2022. ED will share more information regarding this annual report, which will require institutions to report on their uses of HEERF I CARES Act funds, HEERF II CRRSAA funds, and HEERF III ARP funds in advance of the ARP annual reporting deadline. Condition and Context: During our test work over the HEERF annual reporting requirement, we noted the College failed to report the amounts accurately within the institutional expenditures section of the HEERF II Annual Report. Isolated or Systemic: Isolated. Cause and Effect: The College?s control failed in detecting that inaccurate and untimely information was reported to ED. Questioned Costs: None noted. Whether the sampling was a statistically valid sample: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No. Recommendation: We recommend that the College enhance its internal controls to ensure all information submitted in its annual HEERF report is accurate. View of Responsible Officials: Whittier College will ensure that adequate review is performed to review the annual report completely and accurately.