Finding Text
Federal Agency: Department of Education Federal Program: Higher Education Emergency Relief Funding Assistance Numbers: 84.425E and 84.425F Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the college or university?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Colleges and universities were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. In addition, an annual report is required. Condition: During our testing, we noted: ? The December 31, 2021, and March 31, 2022, student quarterly reports did not have proper documentation of expenditure. ? The December 31, 2021, and March 31, 2022, student quarterly reports were not posted timely. ? The March 31, 2022, Institutional quarterly report was not posted timely. ? The December 31, 2021, and March 31, 2022, institutional quarterly reports were not properly reviewed prior to submission. ? The December 31, 2021, annual report was not properly reviewed prior to submission. Question Cost: None Context: A control system to prevent and detect errors in the reporting process was not created at the time the reports were filed. Cause: The College did not have someone tracking the requirements to ensure that it posted the reporting timely and accurately. Effect: The College did not comply with ED regulations by reporting accurate information as well as retaining support for the information reported to ensure accuracy. Repeat Finding: No Recommendation: We recommend the College review its reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. View of Responsible Official: There is no disagreement with the audit finding.