Finding Text
Finding 2023-003 – CARES Act Programs (Significant Deficiency):
Information on the federal program: Student Aid Portion 18004(a)(1), FAL No. 84.425E, June 30, 2023; Institution Portion 18004(a)(1), FAL No. 84.425F, June 30, 2023; and Historical Black Colleges and Universities 18004(a)(2), FAL No. 84.425J, June 30, 2023
Criteria – Federal regulations governing Higher Education Emergency Relief Fund (HEERF).
Condition – Non-compliance noted regarding untimely filing of quarterly and annual report.
Questioned Costs – As provided below.
Context – We noted the following in connection with our testing of compliance:
■ The quarterly report that was due on April 10, 2023 was not filed until April 21, 2023 indicating it was filed untimely.
Cause – Oversight by responsible employees.
Effect – Reporting deadlines were missed.
Repeat Finding – No.
Auditor’s Recommendation – All performance and financial reports should be filed timely.
Views of Responsible Officials – The College accepts the auditors’ recommendation. The College will more closely adhere to reporting schedules.