Finding Text
Federal Agency: Department of Education Federal Program Name: Coronavirus Aid, Relief and Economic Security Act ? Higher Education Emergency Relief Fund ? Institution Portions & Historically Black Colleges and University (HBCUs) Assistance Listing Number: 84.425F & 84.425J Federal Award Identification Number and Year: P425F200155 & P425J200032, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under HEERF III to submit a report to the secretary, at such time in such a manner as the secretary may require. 1.) Quarterly Public Reporting for Institutional requires a new, separate form to be posted covering aggregate amounts spent for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period due no later than 10 days after the end of each calendar quarter. Condition: During our testing of Institutional Quarterly Public reports the University posted the 1 of the 2 Quarterly Institutional tested 68 days late. Questioned costs: None Context: During our testing of Institutional Quarterly Public reports, we noted that the University was not posting required Quarterly Public reports within 10 days of the calendar quarter. Cause: The University did not have processes in place to maintain documentation of updates to student portion quarterly reports posted to their website. In addition, the University did not have process in place to timely update quarterly Institutional Quarterly Public reports. Effect: Failure to file the required reports timely may result in the loss of funding or delay in payments under the award agreement. Repeat Finding: Yes. Recommendation: We recommend the University enhances its procedures, controls, and review policies around HEERF reporting. Views of responsible officials: There is no disagreement with the audit finding.