Finding Text
(#2022-002) Reporting ? CFDA No. 84.425E ? COVID-19 HEERF-Student Aid Portion CFDA No. 84.425N ? COVID-19 HEERF-FIPSE Formula Grant Year Ended ? June 30, 2022 Direct Program Federal Agency ? U.S. Department of Education Criteria ?the CARES Act 18004(e) and CRRSAA 314(e) requires an institution receiving funds under HEERF I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. Institutions must complete the Quarterly Budget and Expenditure Reporting form (OMB Control Number 1840-0849 V.1.1) for its Institutional Portion and any subprograms, including FIPSE. In addition, quarterly reporting of certain information related to the Student Aid Portion award is required. The Quarterly Reporting form and Student Aid Portion information must be conspicuously posted in the institution?s primary website and on the same page and are due 10 days after the end of each reporting period. The Quarterly Reporting Form is required to be completed and posted regardless of whether the institution has drawn down or disbursed any funds for the quarter. Condition ?BOCES did not prepare or upload to its website required Quarterly Reporting Forms or Student Aid Portion information timely. Cause ? Production of required reporting was not completed until after the end of the fiscal year. Effect ? Quarterly reporting forms and student aid portion information was not uploaded to BOCES?s website within the required 10 days after the end of each reporting period. Questioned Costs ? There were no questioned costs noted related to this finding. Context ?We discussed the internal controls over the preparation and publishing of required reporting with BOCES management and were informed that the reports had not been prepared and uploaded to the website as required. Management subsequently produced all required reporting and we were able to observe and test the completed reports on BOCES?s website. Recommendation ? We recommend that an individual, other than the preparer, who is familiar with grant reporting requirements be assigned to review and approve required reports for accuracy and timeliness. We also recommend that a calendar of reporting dates be developed to more effectively track timely completion of required reporting. BOCES? Response ? At the outset of grant implementation, tasks associated with grant reporting including preparation, review, and submission will be clearly identified and assigned to appropriate personnel. A shared calendar of deadlines will be created and maintained.