Finding 614568 (2022-006)

-
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2023-05-30
Audit: 36033
Organization: Gratz College (PA)
Auditor: Kreischer Miller

AI Summary

  • Core Issue: The College did not disburse federal funds after withdrawing them, leading to noncompliance with cash management rules.
  • Impacted Requirements: Entities must minimize the time between receiving federal funds and disbursing them.
  • Recommended Follow-up: The College should create and enforce procedures to ensure compliance with federal fund management requirements.

Finding Text

Finding 2022-006 Federal Assistance Listing Number: 84.425 Subprogram Number(s): 84.425E, 84.425F, and 84.425N Federal Agency: U.S. Department of Education Program Name: Education Stabilization Fund Type(s) of Compliance Requirements: Cash Management Type of Finding: Noncompliance Criteria: Entities must minimize the time elapsing between the transfer of funds from the federal awarding agency and the disbursement of funds by the entity. Condition: The College withdrew all funds remaining in the G5 grants system and did not disburse the funds. Cause: The College withdrew all funds remaining under each award as of December 21, 2021 with the understanding that the funds were expiring as of December 31, 2021. Effect: The College is noncompliant with the requirements under Cash Management. Recommendation: We recommend that the College develop and implement procedures to ensure that federal funds are administered in accordance with program compliance requirements.

Categories

Cash Management

Other Findings in this Audit

  • 38121 2022-001
    Material Weakness Repeat
  • 38122 2022-002
    - Repeat
  • 38123 2022-003
    -
  • 38124 2022-004
    Material Weakness
  • 38125 2022-005
    Significant Deficiency
  • 38126 2022-006
    -
  • 38127 2022-001
    Material Weakness Repeat
  • 38128 2022-002
    - Repeat
  • 38129 2022-006
    -
  • 38130 2022-001
    Material Weakness Repeat
  • 38131 2022-002
    - Repeat
  • 38132 2022-005
    Significant Deficiency
  • 38133 2022-006
    -
  • 614563 2022-001
    Material Weakness Repeat
  • 614564 2022-002
    - Repeat
  • 614565 2022-003
    -
  • 614566 2022-004
    Material Weakness
  • 614567 2022-005
    Significant Deficiency
  • 614569 2022-001
    Material Weakness Repeat
  • 614570 2022-002
    - Repeat
  • 614571 2022-006
    -
  • 614572 2022-001
    Material Weakness Repeat
  • 614573 2022-002
    - Repeat
  • 614574 2022-005
    Significant Deficiency
  • 614575 2022-006
    -

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $1.20M
84.425 Covid 19 - Education Stabilization Fund $204,099
84.425 Covid-19 - Education Stabilization Fund $15,990
84.063 Federal Pell Grant Program $6,495