Finding Text
FINDING 2022-001 Information on Federal Program Higher Education Emergency Relief Fund (?HEERF?) Student Aid Portion (ALN# 84.425E) and Institutional Portion (ALN# 84.425F) Criteria or specific requirement (including statutory, regulatory or other citation) Reporting - Special Reporting: There are three components to reporting for HEERF: (1) public reporting on the (a)(1) Student Aid Portion; (2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. Institutions must report publicly on their primary websites on a quarterly basis for both student portion and institutional portion funds. Condition The University did not appropriately prepare certain portions of the quarterly reports for the Student Aid Portion and Institutional Portion. The University did not timely post quarterly reports on the University website during the year ended June 30, 2022, for the Student Aid Portion and Institutional Portion. Additionally, the University did not complete the annual reporting requirement. Cause Insufficient internal controls and administrative oversight with respect to HEERF reporting requirements. Effect The University is not in compliance with the HEERF reporting requirements. Questioned costs None. Context For 2 of 2 Institutional Portion quarterly reports selected for testing, the University did not prepare certain portions of the quarterly reports accurately and did not submit the quarterly reports within 10 days of each quarter end as required. For 1 of 1 Student Aid Portion quarterly report selected for testing, the University did not prepare certain portions of the required information and did not submit the quarterly reports within 10 days of the quarter end as required. Additionally, the University did not complete the annual reporting requirement. Repeat Finding This is not a repeat finding from prior year. Recommendation We recommend that the University enhance its policies, procedures and internal controls over the applicable HEERF reporting requirements. Views of responsible officials and planned corrective actions As of November 30, 2022, the University has evaluated the cause of the finding. For the annual reporting requirement, the University has enhanced its procedures to monitor the deadline date for annual reporting and will submit the fiscal year 2022 annual report when the portal is available. For the Student Aid Portion and Institutional Portion, the University will update its web page to reflect the accurate information. Further, the University will implement a calendar reminder to ensure the quarterly deadlines are met.