Finding 611654 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: The College lacks a robust system to track and document reporting requirements for the COVID-19 Education Stabilization Fund.
  • Impacted Requirements: Compliance with Uniform Guidance 2 CFR 200.303, which mandates internal controls for accurate reporting on the institution's website.
  • Recommended Follow-up: Implement a system to retain documents that support the accuracy of reports and ensure compliance with reporting timelines.

Finding Text

2022 - 002 Federal agency: U.S. Department of Education Federal program title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425E & F Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the Institution?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Institutions were then required to update their websites every 45 days after initial upload. This was changed to quarterly on 8/31/2020. Condition: During our testing of the reporting process, it was noted the student reporting items were not included on one webpage but were found on multiple webpages. Questioned Costs: None Context: A robust tracking system was not employed for all the various reporting requirements included documentation of review and maintenance of records or recorded numbers. Cause: The College did not have a robust system in place to document and track reporting requirements. Effect: Inaccurate reporting on the College's website. Repeat Finding: No Recommendation: We recommend the College establish a system to retain documents to support the accuracy of the reports. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Reporting Matching / Level of Effort / Earmarking Significant Deficiency

Other Findings in this Audit

  • 35208 2022-001
    Significant Deficiency
  • 35209 2022-001
    Significant Deficiency
  • 35210 2022-001
    Significant Deficiency
  • 35211 2022-001
    Significant Deficiency
  • 35212 2022-002
    Significant Deficiency
  • 35213 2022-002
    Significant Deficiency
  • 611650 2022-001
    Significant Deficiency
  • 611651 2022-001
    Significant Deficiency
  • 611652 2022-001
    Significant Deficiency
  • 611653 2022-001
    Significant Deficiency
  • 611655 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425E Heerf Student Aid Portion $13.01M
84.063 Federal Pell Grant Program $11.41M
84.425F Heerf Institutional Portion $9.25M
84.268 Federal Direct Student Loans $4.17M
84.425 Education Stabilization Fund $1.58M
84.007 Federal Supplemental Educational Opportunity Grants $740,619
84.048 Career and Technical Education -- Basic Grants to States $548,708
84.042A Student Support Services - Trio $425,585
84.047M Upward Bound Math & Science - Trio $309,973
84.047V Veterans Upward Bound $265,031
16.812 Second Chance Act Reentry Initiative $219,282
84.033 Federal Work-Study Program $213,777
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $195,795
47.076 Education and Human Resources $87,781
84.031A Title III $41,924
12.903 Gencyber Grants Program $31,049
11.300 Investments for Public Works and Economic Development Facilities $24,498
84.002 Adult Education - Basic Grants to States $7,936
45.025 Promotion of the Arts_partnership Agreements $1,623