Finding Text
2022-009 ? Inaccurate Higher Education Emergency Relief Funds Special Reporting Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. COVID-19 - Higher Education Emergency Relief Fund; Assistance Listing Numbers 84.425E, 84.425F. Criteria. Recipients of federal funds under HEERF I, HEERF II and HEERF III are required to submit public reporting on the Student Aid Portion and Institutional Portion quarterly and annually, as specified in the grant agreement and/or the ED compliance supplement which must be both timely and accurate. Condition. Management did not accurately track expenditures or maintain detailed enough records which caused inaccurate student and institutional amounts being reported on the University's website. In July 2021, a lump sum amount was recorded to the books and records for an amount equal to the University's HEERF III institutional grant award ($584,212), and actual amounts expended were not monitored. Cause. This condition appears to have been caused by management not maintaining detailed records and a lack of understanding of grant requirements. Effect. As a result of this condition, the University did not fully comply with the requirements of the HEERF grants. Questioned Costs. No costs are required to be questioned as a result of this finding, as the reports did not serve as a basis for cost-reimbursement. Recommendation. We recommend that management review the compliance requirements of each grant when received to ensure compliance with such requirements. View of Responsible Officials. Management agrees with the finding. See corrective action plan.