Finding Text
2022?007 Higher Education Emergency Relief Fund (HEERF) Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster CFDA Number: 84.425 Higher Education Emergency Relief Fund Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: The Code of Federal Regulations, 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. There are three components to reporting for HEERF: 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. Condition: Non-compliance with reporting requirements under HEERF Questioned costs: None Context: ? We were not able to obtain documentation to demonstrate that the quarterly reporting for institutional and student expenditures was done in a timely manner. ? We were not able to obtain documentation of approval for the quarterly student reporting, the quarterly institutional reporting, or the annual report. ? We noted instances where the information in the reports did not agree to supporting documentation. This applied to one of the three quarterly institutional reports and the annual report. ? The three quarterly student reports omitted information on the number of students wo were eligible to receive funding. Cause: University?s policies and procedures did not ensure compliance. Effect: Non-compliance with the reporting requirements. Repeat Finding: Yes, prior year finding 2021-004. Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Views of responsible officials: See Corrective Action Plan prepared by the University.