Finding Text
2022-003 - Reporting Program - COVID-19 Education Stabilization Fund. Assistance Listing Number - 84.425. Federal Agency - U.S. Department of Education. Criteria - Uniform Guidance requires quarterly reporting of HEERF institutional funds and tribally controlled colleges and universities (TCCUs) funds. These reports need to be both timely and accurate in the postings made to the public. Condition/Context - The quarterly reports filed for institutional funds and TCCUs did not reconcile to the amounts expended in the College's general ledger. Cause - The grant payroll and indirect costs for institutional and TCCU amounts were switched between the two funding sources when completing the March 31, 2022 quarterly report. Also, an accrual payroll entry was posted after a quarterly report was filed and inappropriately excluded from the quarterly report filing. A couple of other items were excluded from the report filings in error. Effect - The quarterly institutional and TCCU reports did not agree to the amounts of institutional and TCCU funds expended. Questioned Costs - None. Recommendation - We recommend the College include a grant to date reconciliation when completing the quarterly reports to ensure the amounts reported agree to the amounts expended for each funding type. Views from Responsible Official - The College accepts the recommendation.