Finding Text
FINDING 2022-006: INACCURATE REPORTING FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: HIGHER EDUCATION EMERFENCY RELIEF FUNDS ALN#: 84.425E & 84.425F FEDERAL AWARD YEAR: 2021-2022 Compliance Requirement: Reporting (L.) Criteria: Section 18004(e) of the CARES Act directs schools receiving funds under Section 18004 of the Act to submit a report to The Department describing the use of funds distributed from HEERF. There are three components to reporting for HEERF that are applicable to proprietary schools: 1) Quarterly public reporting on the (a)(1) Student Aid Portion; 2) Quarterly public reporting on the (a)(1) Condition: The Institution incorrectly reported the total amount of funds received and the total amount of quarterly expenditures on its Institutional report for the quarter ended June 30, 2022. The Institution's student quarterly report for the quarter ended March 31, 2022 is missing one of the seven required data elements set forth by the Department. We will qualify our opinion for this attribute. Cause: The condition was caused by administrative oversight. Effect: The result is that the Institution understated the amount of total funds received and total institutional expenditures for the quarter ended June 30, 2022, and did not list the total amount of Emergency Financial Aid Grants distributed to students as of the date of submission on its student quarterly report for the quarter ended March 31, 2022. Question Costs: $0 Recommendation: We recommend the Institution make corrections to the applicable reports. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.