Finding Text
Finding 2022-004 Federal Assistance Listing Number: 84.425 Subprogram Number(s): 84.425E Federal Agency: U.S. Department of Education Program Name: Education Stabilization Fund Type(s) of Compliance Requirements: Activities Allowed/Unallowed Type of Finding: Material Noncompliance Criteria: Disbursements of student awards under the Student Aid Portion of HEERF are to provide the student with the option to receive the award directly or to apply the award to the student's outstanding tuition balance. Condition: The College did not provide students with the option to receive the award directly. All awards were directed to the student's outstanding tuition balance. Cause: The College utilized the wrong form when administering grants to students. Effect: Students were prevented from receiving the awards directly. The College is noncompliant with the ESF program. Questioned Costs: $40,801 Context: 2 sample selections ($4,801) out of a total sample of 2 items tested from a population of 14 items ($40,801) resulted in errors. The full population of student awards was disbursed on a single date. The College acknowledged that all student awards disbursed on that single date utilized the form that directed the award to the student's tuition balance. Recommendation: We recommend that the College develop and implement procedures to ensure that federal funds are administered in accordance with program compliance requirements.