Finding Text
U.S. Department of Education Finding 2022-001 (continuing finding): Higher Education Emergency Relief Fund (HEERF) Reporting (significant deficiency) Statement of Condition: Per the Department of Education, quarterly institutional reports should only include expenditures for the quarter if the funds have been drawn down from G5 and disbursed during the quarter. The University publicly posted the required quarterly institutional reports for HEERF using actual expenditures, rather than actual draws, during the quarter. No other issues were noted with the accuracy of the reports. However, the University also did not post all of the required information in the student reports for HEERF. Criteria: The Department of Education requires that institutions publicly post the required reports to the institution?s website that only include the expenditures drawn down from G5 and disbursed during the quarter. It also requires that certain information be publicly posted in the student reports. Effect of Condition: As the University posted actual expenditures, rather than actual draws, during the quarter in the institutional reports, and as the University did not post all of the required information in the student reports, the University was not in compliance with the HEERF reporting requirements. Cause of Condition: The errors were due to a lack of clarity/uncertainty with the HEERF reporting requirements. Recommendation: We recommend the University develop and implement policies and procedures to ensure the reports are accurate. Management?s Response: Management agrees and will correct the HEERF reports accordingly.