Finding Text
Federal Program Name: COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Agency: U.S. Department of Education Federal Assistance Listing Title and Number: Higher Education Emergency Relief Fund ? Student Portion, 84.425E and Institutional Portion, 84.425F Award Year: July 1, 2021 ? June 30, 2022 Criteria or Specific Requirement: Reporting Condition: The University failed to file certain reports required for the student portion of ARPA funds received and expended. In addition, the report for the institutional portion of ARPA funds was filed late ? Material Weakness and Material Noncompliance Questioned Costs: None Context: During testing of compliance with the reporting compliance requirement, the University did not file the required quarterly reports for the student portion of the Higher Education Emergency Relief Funds (HEERF) and instead only filed one annual report at year end. The information regarding the number of eligible students was also not included on the annual report filed. The quarterly report selected for the institutional portion of the HEERF grant was filed after the required due date. Effect: The required reports were not filed in a timely manner. Cause: While the University filed the required reports for the institutional portion of HEERF funds, it did not file the related reports for the student portion and did not meet the required deadlines. Repeat Finding: No Recommendation: We recommend the University create a summary of the required reports and deadlines to ensure they are being filed within the required timeframe. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management.