Finding Text
2022-003 HEERF Institutional Aid Portion ? Assistance Listing No. 84.425F, Grant Period May 20, 2020 through May 11, 2022; and Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ? Assistance Listing No. 84.425E, grant period April 25, 2020 through May 11, 2022 Condition: The ?Quarterly Budget and Expenditure Reporting for HEERF I, II, and III? form (OMB Control Number 1840-0849) for the fourth quarter 2021 is posted on Eastern Center for Arts and Technology?s website. However, quarterly reports for the quarters ended March 31, 2022 and June 30, 2022 have not been posted to the Organization?s website. Criteria: Quarterly Public Reporting Forms are required to be completed and conspicuously posted on the institution?s website. Cause: Eastern Center for Arts and Technology removed the quarterly reports from the website at the end of the 2021-22 school year since management believed the reports no longer needed to be posted. Effect: Eastern Center for Arts and Technology is not in compliance with the reporting requirements for these grants. Context: As part of testing compliance with the reporting compliance requirement, the auditor observed the Organization?s website to determine whether the Quarterly Public Reporting Forms were conspicuously posted. Recommendation: Eastern Center for Arts and Technology should complete and post to the Organization?s website the Quarterly Public Reporting Forms referenced above and ensure that all applicable future reports are posted. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.