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Finding 2022-002: Accuracy of Periodic Grant Reporting U.S. Department of Education Program Name: Education Stabilization Fund - Higher Education Emergency Relief Fund, ALN 84.425 Award Numbers: P425F202774 and P425S210113 (Northeast Lakeview College) Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: According to the Office of Management and Budget (OMB) 2022 Compliance Supplement, the U.S. Department of Education (ED) requires institutions to publicly report certain information under Higher Education Emergency Relief Fund (HEERF) Subprogram E in one report and HEERF Subprograms F, J, and L in a second report. Each report is required to be accurate and posted each quarter to the institution?s website within specified timeframes. For the quarterly report under Subprograms F, J, and L, institutions are required to report total funds awarded and total amount expended under each Subprogram. Condition and Context: In our testing of the District?s quarterly reporting under HEERF, we noted that 1 out of a sample of 3 quarterly reports tested under Subprograms F, J, and L, which was posted by Northeast Lakeview College, did not include accurate amounts of total funds spent under each Subprogram. The sample size to be tested was not determined using a statistical sampling approach. Per the Office of Postsecondary Education (OPE) Reporting and Data Collection resource page, institutions are encouraged but not required to submit HEERF quarterly reports to the ED by emailing them to a designated ED email address. Therefore, it should be noted that the public is the primary audience for the HEERF quarterly reports. Cause: Although controls were in place at each college requiring review of the quarterly reports before being posted to their respective websites, this review process failed to detect the reports? omissions and inaccuracies. Effect or Potential Effect: The public can potentially be misinformed about total amount spent under each Subprogram due to the inaccurate information being reported on the colleges? websites. In addition, ED can potentially be misinformed about student data and use of funds under HEERF. See ?Condition? above for instances of noncompliance identified in the current period which were not identified as material noncompliance. Questioned Costs: There are no questioned costs. Repeat Finding: Yes, 2021-003 Recommendation: We recommend that management ensure that those charged with reviewing the quarterly reports have a clear understanding of the relevant reporting requirements in order to ensure that the reports are complete and accurate prior to being posted. In addition, the reports should be reconciled to the corresponding amounts in the District?s financial records prior to posting. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan