Finding Text
Finding 2022-002 Federal Program: Higher Education Emergency Relief Funding (HEERF) Reporting Federal Assistance Listing Number: 84.425E and 84.425F Federal Agency: Department of Education (DOE) Award Year: 2022 Criteria: Reporting requirements by the DOE state that institutions that received HEERF funds are required to submit a report on how the institution used its HEERF funds. Condition: For each required report, the University was unable to provide support for the submission or publication date. Cause: Administrative oversight by personnel in reporting of use of HEERF funds. Context: Controls did not operate properly to meet HEERF reporting requirements. Effect: Reporting requirements were not met and improper reporting could result in the DOE withholding payments to the University. Repeat Finding: No Recommendations: We recommend that the University complete the reporting requirements and each report be posted to the University?s website. We also recommend that the University implement a process to ensure the submission dates and publication dates are maintained to ensure compliance with the reporting due dates and that the data submitted in the reports is properly supported by institution records. Last, we recommend that each report be properly reviewed by someone other than the preparer. Corrective Action Plan: See management?s corrective action plan on page 45.