Finding Text
2022-009 (2021-008) ? Special Reporting ? Quarterly Reporting ? Significant Deficiency (Modified and Repeated) Federal Program Information Funding Agency: U.S. Department of Education Federal Award Agreement Number: Not Applicable Award Year: Fiscal year 2022 Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425E, 84.425F, and 84.425L Pass-through Agency: Not Applicable, Direct Program Pass-through Identification Number: Not Applicable, Direct Program Condition - Two Quarterly Public Reports for the student portion did not contain dates reports were posted to verify timeliness nor was there support of documentation reviewed and compared prior to posting. Criteria - Per 2 CFR 200.303(a), an entity must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the entity is managing the Federal awards in compliance with statutes, regulations, and the terms and conditions of the award. The CARES Act establishing the Education Stabilization Fund required that reports be publically posted on the institution?s website for the Student Aid and Institutional portions of the Higher Education Emergency Relief Fund (HEERF). The forms must be conspicuously posted on the College?s primary website at certain dates throughout the year.Questioned Costs - Not applicable. Effect - Lack of proper review for accuracy and timeliness of reports can result in improper reporting which could lead to disallowed costs. However, our audit disclosed no instances of unallowable costs. Cause - The College did not have sufficient controls in place to review and approve reports ensuring accuracy and timeliness in accordance with HEERF reporting requirements.