Finding Text
Federal Agency: U.S. Department of Education
Federal Program Title: Education Stabilization Fund – Higher Educational Emergency Relief Fund
Assistance Listing Number: 84.425E – COVID-19 - HEERF – Student Aid Portion 84.425F – COVID-19 - HEERF – Institutional Portion
Federal Award Identification Number and Year: P425E202061 – 2021, P425F200625 – 2021
Award Period: July 1, 2022 to June 30, 2023
Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matter
Criteria or specific requirement: The initial reporting for this grant requires the report to be submitted to the Institution’s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Institutions were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. In addition, an annual report is required. In addition, per Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements.
Condition: The College did not follow requirements for timely reporting for the Quarterly Student and Institutional program.
Questioned Costs: None
Context: During our testing of the reporting process, we noted one of four quarterly reports tested was not published within 10 days after the calendar quarter.
Cause: The College did not follow procedures in place to ensure reports were published timely.
Effect: The College was not in compliance with the U.S. Department of Education (ED) regulations for timely HEERF reporting.
Repeat Finding: Yes. Prior year finding 2022-001
Recommendation: We recommend the College review their reporting procedures to ensure they encompass controls regarding timeliness of reporting.
Views of responsible officials: There is no disagreement with the audit finding.