Finding Text
Criteria: The compliance supplement indicates that a recipient acknowledges that no supplemental grant funds may be used to fund contractors for the provision of pre-enrollment recruitment activities; marketing or recruitment; endowments; or capital outlays associated with facilities related to athletics, sectarian instruction, or religious worship. Condition: We tested Institutional expenditures for propriety and activities allowed. Two of the 6 Institutional portions of expenditures tested were expenditures for unallowed activities (facilities related to athletics). Cause: Weak process and controls over the preparation and review for the compliance over the activities allowed or unallowed requirement. Effect: Potential issues with the DOE regarding noncompliance. Questioned costs: $527,242 (includes the two expenditures tested and all other related athletic facility expenditures charged to the Institutional portion of the grant during FY22). Perspective information: The population was the HEERF Institutional expenditures expended. The total population (in disbursements) was 89. The sample size was 6. Then umber in the sample with findings was 2. The number of exceptions found in the preceding column was 2. Identification of repeat findings: Not a repeat finding. Recommendation: The University should increase its efforts to ensure that major program compliance requirements are understood, and controls are implemented to ensure compliance. Views of responsible officials: See Client?s Corrective Action Plan.