Finding Text
2022 002 Reporting U.S. Department of Education: Education Stabilization Fund ? Higher Education Emergency Relief Fund (HEERF) Student Aid Portion (ALN 84.425E) Federal Award Numbers and Years: P425F200214 (4/21/20 ? 6/30/23) Statistically Valid Sample: The sample was not intended to be, and was not, a statistically valid sample. Prior Year Finding: 2021-003 Finding Type: Material Weakness and Material Noncompliance Criteria The Department of Education requires that institutions who received the Section 18004(a)(1) Student Aid Portion of higher education emergency relief funding (HEERF) to publicly post certain information on their website every calendar quarter. The report must be updated no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, and July 10). Additionally, in accordance with Federal requirements, the University shall maintain internal controls over Federal programs designed to provide reasonable assurance that transactions are executed in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award that could have a direct and material effect on a Federal program. Condition and Context During 2022, the University did not update their website each quarter. The University only updated its website for the quarter ending June 30, 2022. In addition, the University could not provide evidence that the information for the quarter ended June 30, 2022 was updated on the website timely or appropriately reviewed prior to posting. The University?s policies and procedures to ensure compliance with the above requirements did not include certain internal controls that were designed properly and operating effectively to ensure that information displayed on the website was reported timely, complete and accurate. Cause The University did not have policies and procedures in place to ensure that the website was appropriately updated on a quarterly basis. In addition, the University did not maintain documentation that the information was reported timely and was properly reviewed by someone other than the preparer with knowledge of the subject matter. Effect The information displayed on the University?s website was not current throughout fiscal year 2022. Questioned Costs There are no known questioned costs related to this finding. Recommendation We recommend that the University strengthen its policies and procedures over the website reporting in relation to the Education Stabilization Fund program. We also recommend that the University ensure that internal controls in place surrounding the review of the website reporting are performed as designed and that documentation supporting the amounts reported is adequately maintained, along with evidence that the information was adequately reviewed by someone other than the preparer with knowledge of the subject matter.