Finding Text
Finding 2022-002 ? Significant Deficiency, Reporting Federal Assistance Listing No. 84.425F U.S. Department Of Education ESF Section 2 ? Higher Education (Higher Education Emergency Relief Fund (HEERF)) Criteria: 2 CFR section 200.328 and 2 CFR section 200.329 requires grantees to submit quarterly reports for both student and institutional portions along with an annual report to the Department of Education. Condition: In our nonstatistical testing of 4 of the quarterly reports and 1 annual report, it was noted that costs for 2 of the quarterly reports were presented cumulatively, rather than separately by quarter which is based on guidance from the Department of Education. Cause: Management charged with oversight over the federal grant reported costs in a cumulative manner, rather than separately by quarter which is based on guidance from the Department of Education. Additionally, controls over compliance were not designed effectively to ensure compliance with such grant requirements. Effect: Instances of noncompliance were not detected by management. Questioned Costs: Not applicable Context: 1 student portion and 1 institutional portion quarterly report, while filed timely, had costs reported presented cumulatively, rather than separately by quarter which is based on guidance from the department of Education. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management report costs on the student and institutional quarterly reports presented separately by quarter, rather than cumulatively. Views Of Responsible Officials/Corrective Action Plan (Unaudited): See the corrective action plan provided by management included with this report. Completion Date: June 2023 Contact Person: Kris Pace, Controller