Finding Text
Inaccurate HEERF Reporting DEPARTMENT OF EDUCATION ALN #: 84.425E, 84.425F Federal Award Identification #: P425E204264 and P425F203597 Condition: The University did not accurately report the quarterly information for the institutional expenditures of funds for one quarter. Additionally, the student amounts disbursed on the annual report inaccurately reflected the fiscal year instead of the calendar year. Criteria: 2 CFR 200.329 Questioned Costs: $-0- Context: One quarter?s reporting for the institutional expenditures inaccurately did not report one category of lost revenue that was incurred and was posted late to the University's website. Additionally, the student amounts disbursed on the annual report inaccurately reflected the fiscal year instead of the calendar year. Cause: There was transition in all key personnel during the year. Effect: The information initially reported did not accurately reflect what had occurred at the University. Identification as repeat finding, if applicable: not applicable Recommendation: We recommend the University amend the institution?s quarterly report to include the lost revenue that was claimed. Additionally, we recommend the University amend the 2021 calendar year annual report in the next reporting cycle. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.