Finding Text
Finding 2022-002 ? Material Weakness, Compliance Federal Award No. 84.425F U.S. Department Of Education Higher Education Emergency Relief Fund ? Reporting Criteria: In accordance with the Department of Education?s Frequently Asked Questions for the Higher Education Emergency Relief Fund (HEERF) the College is required to post to its website a quarterly report covering the aggregate amounts spent for HEERF I, HEERF II, and HEERF III for each quarterly reporting period 10 day after the end of each calendar quarter. Condition: The College did not post to its website timely one of two HEERF institutional portion quarterly reports selected for testing. The report not posted timely was for the quarter ending March 31, 2022 and was not posted accurately until July 2022. Context: The College erroneously posted the March 31, 2021 HEERF institutional report within the link on its website for the March 31, 2022 HEERF report. This was not identified or corrected until July 2022. Effect: The College did not communicate to the public its use of the institutional portion of the HEERF grant timely. If the Department of Education identifies an institution as having an elevated risk or are suspected of improperly administering their HEERF grant funds, the Department has a range of possible enforcement actions which could include heightened or more frequent reporting, monitoring, or auditing of an institution and placing the HEERF grants on ?Route Payment Status?, which requires prior authorization from the Department to draw down any remaining funds. As of the audit report date, the College has not received any notifications of any enforcement actions taken against the College related to the HEERF program. Questioned Costs: None noted. Cause: Bethany College does not have proper processes and related controls in place to ensure that the HEERF institutional report was submitted accurately and timely. Indication Of Repeat Finding: This is a repeat of a finding in the immediately prior year; see Summary Schedule of Prior Audit Findings 2021-002. Recommendation: We recommend that the College implement controls and processes to ensure that all due dates for reporting are appropriately monitored and reports are submitted timely to meet the reporting due dates. Views Of Responsible Officials (Unaudited): The College concurs with the finding and has provided corrective action through posting the correct institutional report in July 2022 to its website. Completion Date: July 2022 Contact Person: Krista Harris, Chief Financial Officer