Finding 615023 (2022-004)

-
Requirement
G
Questioned Costs
-
Year
2022
Accepted
2023-01-30
Audit: 35847
Organization: Simpson University (CO)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: The University failed to use ARP HEERF funds for required outreach to financial aid applicants regarding financial aid adjustments.
  • Impacted Requirements: Non-compliance with ARP earmarking requirements as outlined in section 479A of the HEA.
  • Recommended Follow-Up: Conduct the necessary outreach or collaborate with IT to obtain evidence of compliance for fiscal year 2022.

Finding Text

Education Stabilization Fund-ARP Earmarking DEPARTMENT OF EDUCATION ALN#: 84.425F Federal Award Identification #: P425F203100 Condition: The University did not use some institutional funds from the American Rescue Plan (ARP) HEERF allocation for conducting direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances, described in section 479A of the HEA as required by the ARP. Criteria: ARP HEERF (a) (1) Institutional portion Questioned Costs: None Context: During the audit, it was noted that the University did not have evidence of using HEERF funds for direct outreach to financial aid applicants. Management indicated that an e-mail notification was provided to students but was unable to provide this as the employee responsible for this task is no longer employed by the University. Cause: Staffing challenges brought on by COVID. Effect: The University was not in compliance with the ARP earmarking requirements. Identification as repeat finding, if applicable: Not applicable Recommendation: We recommend that the University conduct the direct outreach to financial aid applicants or work with the IT department in obtaining the evidence that it was completed in fiscal year 2022. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Other Findings in this Audit

  • 33520 2022-002
    Significant Deficiency Repeat
  • 33521 2022-002
    Significant Deficiency Repeat
  • 33522 2022-002
    Significant Deficiency Repeat
  • 33523 2022-002
    Significant Deficiency Repeat
  • 33524 2022-002
    Significant Deficiency Repeat
  • 33525 2022-003
    Significant Deficiency Repeat
  • 33526 2022-003
    Significant Deficiency Repeat
  • 38581 2022-004
    -
  • 609962 2022-002
    Significant Deficiency Repeat
  • 609963 2022-002
    Significant Deficiency Repeat
  • 609964 2022-002
    Significant Deficiency Repeat
  • 609965 2022-002
    Significant Deficiency Repeat
  • 609966 2022-002
    Significant Deficiency Repeat
  • 609967 2022-003
    Significant Deficiency Repeat
  • 609968 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $6.12M
84.063 Federal Pell Grant Program $1.79M
84.425 Covid-19 Education Stabilization Fund Heerf - Student Aid Portion $1.55M
84.425 Covid-19 Education Stabilization Fund Heerf - Institutional Portion $1.18M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $544,688
84.047 Trio_upward Bound - Dunsmuir $350,224
84.047 Trio_upward Bound - West Valley $338,451
84.047 Trio_upward Bound - Anderson $299,684
84.042 Trio_student Support Services $283,383
84.047 Trio_upward Bound - Mount Shasta $279,061
84.038 Federal Perkins Loan Program $246,482
84.007 Federal Supplemental Educational Opportunity Grants $85,098
84.033 Federal Work-Study Program $78,587