Finding Text
Assistance Listing Number, Federal Agency, and Program Name - Department of Education - Higher Education Emergency Relief Fund - Institutional - ALN 84.425F Federal Award Identification Number and Year - P425F201211 Pass - through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes 2021-001 Criteria - CARES Act 18004(e) and the CRRSAA 314(e) require an institution receiving funds under HEERF I and HEERF II to submit a report to the secretary at such time in such a manner as the secretary may require. ARP Act 2003 specifies that the same terms and conditions of CRRSAA 314 apply to HEERF III funds. While the acts do not explicitly identify procedures by which institutions must report on their uses of HEERF grant funds, pursuant to these requirements, the Department of Education required quarterly public reporting of student portion and institutional portion awards. Condition - The University did not timely file Institutional HEERF quarterly reporting for the quarter ended June 30, 2021 and the Institutional report for the quarter ended September 30, 2021 was inaccurate. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - There was one instance identified where the University did not timely file the institutional HEERF quarterly report and one instance where the University inaccurately completed the institutional quarterly report. Cause and Effect - The University did not track all due dates and reporting requirements in order to ensure that the quarterly public reporting was completed accurately and at the frequency required. Recommendation - We recommend the University put in place a process in order to ensure that all report due dates are tracked to ensure that all required reports are submit completely and accurately. Views of Responsible Officials and Planned Corrective Actions - When future reporting is required, the director of financial aid will review criteria against requirements and due dates and pass to the operation manager in financial aid and to the student accounting supervisor for a second review of content and due dates.