Finding Text
SIGNIFICANT DEFICIENCY 2022-011 Education Stabilization Fund ? Higher Education Emergency Relief Fund ? 84.425 ? Reporting Criteria or specific requirement Every calendar quarter, institutions are required to publicly post certain information on their website related to their HEERF program. Reports should be posted within 10 days following the end of the reporting period. Any changes or updates after initial posting must be conspicuously noted after initial posting and the date of the change must be noted in the ?Date of Report?. In addition, the Department of Education exercises reporting authority under 2 CFR section 200.328-329 to require that institutions submit an annual report on their uses of HEERF funds. Condition Evidence of the date that quarterly reports were uploaded to the College?s website were not saved, and during inquiry with key personnel, it was determined that not all of the reports were uploaded within 10 days following the quarter end. The reports later had to be amended to add required information and update expense amounts, and the changes were not conspicuously noted or dated. In addition, errors were noted within the annual report. Cause The Institution did not have proper controls in place to ensure that reports contained all required information, accurately reflected the records, and were posted timely. Effect Program information was not always reported timely or accurately. Context Reports were amended to add required information related to the estimated total number of eligible students and the total number of students who received aid, as well as to adjust expenditure amounts. Evidence supporting the date that reports were posted could not be determined for any quarterly reports. Recommendation We recommend that the institution implement controls to ensure that reports are completed timely and accurately, and that evidence of submission or upload dates is saved. Views of responsible officials and planned corrective actions See corrective action plan.