Finding Text
Criteria or specific requirement: Per Federal Register Notice of Public Posting Requirement of Grant Information for Higher Education Emergency Relief Fund (HEERF) Grantees dated May 13, 2021, institutions are required to submit (in a time and manner required by the Secretary) reports to the Secretary describing the use of funds distributed from the HEERF. Condition: The quarterly HEERF report for the period October 1, 2021 to December 31, 2021, understated the amount of student aid grants from HEERF III funds by $80,165. Questioned costs: None Context: This condition occurred for 1 of 2 quarterly student reports selected for testing. Cause: The reporting requirements of HEERF were extensive and came from various sources within the College. Unfortunately, due to the multiple data summations involved in the quarterly reporting, an amount was mis-reported. Effect: Information reported in the quarterly HEERF report for the period October 1, 2021 to December 31, 2021, was incorrect. Repeat Finding: No Recommendation: We recommend the College review its processes for collecting and submitting grant reports to ensure all required elements are reported correctly. Views of responsible officials: There is no disagreement with the audit finding. Refer to the College?s response on attached letterhead.