Finding Text
FINDING: 2022-001 Quarterly and Annual Reporting Federal Agency / Federal Program: U.S. Department of Education / Education Stabilization Fund Subject: Reporting (L) CFDA Number: 84.425 Questioned Costs: N/A Type of Finding: Material Noncompliance, Material Weakness Internal Control Perspective Information: Repeat finding: Yes Criteria There are three components to reporting for HEERF: 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. Condition The School did not upload the correct quarterly reports on its websites for Quarters 2,3 and 4 for the student and institutional portions. In addition, the School only uploaded the first quarter report for the institutional portion and quarters one through three for the student portion. The quarterly reports uploaded included incorrect information for quarters 1 and 3. The 2022 annual report total expenditures did not match the School?s records. In addition, the School did not provide the support documentation for all components in the annual report. Cause The cause was due to an error by the staff. Effect Incorrect quarterly and annual reporting. Recommendation The School should amend the quarterly and annual reports and provide the support documentation for all the components in the annual report. Views of Responsible Officials The School will train and or hire a professional to perform the reporting in a timely and correct manner.