Finding 587686 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-01
Audit: 15031
Organization: College of Lake County (IL)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The College failed to post a required HEERF report on time, missing the July 10, 2023 deadline by 110 days.
  • Impacted Requirements: Timely public reporting is mandated for HEERF funds, with specific deadlines for quarterly reports outlined in federal guidelines.
  • Recommended Follow-Up: The College should enhance internal controls to ensure timely posting of all required reports moving forward.

Finding Text

Finding 2023-002 – COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Fund Reporting Repeat Finding: No Federal Program Title – U.S. Department of Education Pass-Through Entity: Illinois Community College Board COVID-19 Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) COVID-19: HEERF Institutional Portion: 84.425F COVID-19: HEERF Minority Serving Institutions (MSI): 84.425L Federal Award Year 2022-2023 Condition The College did not publicly post a certain required report timely. The following instance of noncompliance was identified: • HEERF Institutional Portion and MSI: The College posted a report to their website on October 23, 2023, for the period of April 1, 2023 – June 30, 2023, which was 110 days after the required deadline of July 10, 2023. Criteria There are three components to reporting for HEERF: (1) public reporting on the (a)(1) Student Aid Portion; (2) public reporting on the (a)(1) Institutional Portion, (a)(2), and (a)(3) subprograms, as applicable; and (3) the annual report. The institutional quarterly portion reporting requirements involve publicly posting completed forms on the College’s website. The forms must be conspicuously posted on the College’s primary website on the same page the reports of the College’s activities as to the emergency financial aid grants to students (Student Aid Portion) are posted. A new, separate form must be posted covering aggregate amounts spent for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after an institution has expended and liquidated all (a)(1) Institutional Portion, (a)(2), and (a)(3) funds and checks the “final report” box. The College must post this quarterly report form no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10). 2 CFR Section 200.303 requires entities receiving Federal awards establish and maintain internal controls deigned to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures in place to ensure the timely and accurate posting of reports. Questioned Costs There were no questioned costs with respect to this finding. Cause The College mistakenly overlooked the timely submission of the last quarterly report as this was the end of the grant period. Prevalence Infrequent. 4 quarterly reports and 1 annual report were required to be submitted in fiscal year 2023 relative to HEERF Institutional and MSI. 1 quarterly report was not published timely. Effect The untimely submission of reports is noncompliance with the requirements of the grant award and could result in loss of funding or other penalties. Recommendation We recommend the College implement monitor their internal controls to ensure reports are posted timely. Views of responsible officials We agree with this finding. See corrective action plan.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 11244 2023-002
    Significant Deficiency
  • 11245 2023-003
    Significant Deficiency
  • 11246 2023-002
    Significant Deficiency
  • 11247 2023-003
    Significant Deficiency
  • 11248 2023-004
    Significant Deficiency
  • 11249 2023-004
    Significant Deficiency
  • 11250 2023-004
    Significant Deficiency
  • 11251 2023-004
    Significant Deficiency
  • 587687 2023-003
    Significant Deficiency
  • 587688 2023-002
    Significant Deficiency
  • 587689 2023-003
    Significant Deficiency
  • 587690 2023-004
    Significant Deficiency
  • 587691 2023-004
    Significant Deficiency
  • 587692 2023-004
    Significant Deficiency
  • 587693 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $11.79M
84.268 Federal Direct Student Loans $1.33M
84.002 Adult Education - Basic Grants to States $700,114
84.048 Career and Technical Education -- Basic Grants to States $587,709
84.044 Trio_talent Search $414,415
59.037 Small Business Development Centers $301,267
93.575 Child Care and Development Block Grant $277,497
84.007 Federal Supplemental Educational Opportunity Grants $188,600
84.042 Trio_student Support Services $181,734
84.033 Federal Work-Study Program $172,882
47.076 Education and Human Resources $171,079
84.425 Education Stabilization Fund $109,923
84.335 Child Care Access Means Parents in School $96,341
17.268 H-1b Job Training Grants $84,462
21.027 Coronavirus State and Local Fiscal Recovery Funds $59,949
17.289 Community Project Funding/congressionally Directed Spending $33,927
84.015 National Resource Centers Program for Foreign Language and Area Studies Or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program $300