Finding Text
Quarterly Public Reporting Criteria: Under the Coronavirus Response and Relief Supplemental Appropriations and American Rescue Plan Acts, the Quarterly Budget and Expenditure Reporting forms for Higher Education Emergency Relief Funds (HEERF) I, II, and III must be conspicuously posted on the institution?s primary website no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10). Condition: The HEERF Quarterly Reports for quarters ended March 31, 2022 and June 30, 2022 were not publicly posted with previously posted quarterly reports when the auditor inspected the University?s primary website on October 20, 2022. Cause and Effect: After forms were completed, the preparer forgot to forward them to the webmaster for public posting. As a result, the two quarterly reports were not posted. Recommendation: Update procedures memo to include this important last step and set a quarterly reminder in calendar to remind preparer to submit to the webmaster. Management Response: We agree with the cause and finding as outlined above. We will implement the recommendations of the auditor to ensure proper controls are in place to timely post the quarterly reports on HEERF spending.