Finding 624183 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-19

AI Summary

  • Core Issue: The University failed to meet reporting requirements for HEERF program funds, leading to inaccuracies in public disclosures.
  • Impacted Requirements: Compliance with CARES Act and Department of Education guidelines for public reporting on student aid and institutional portions.
  • Recommended Follow-Up: Implement a second review process by a knowledgeable official to ensure accurate reporting of HEERF funds.

Finding Text

Finding: 2022-002 Program Affected: 84.425E, 84.425F Finding Type: Significant deficiency on compliance and control Criteria: The HEERF I, II, and III funding came with various requirements instituted by the CARES Act, CRRSAA, and ARP and then further defined by the US Department of Education (ED). The ED exercised its reporting authority under 2 CFR section 200.328 and 2 CFR section 200.329 to define three reporting requirements for the HEERF program funds, which include 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. These reporting requirements stipulate specific guidelines regarding when, how, and what information is to be publicly posted on the University?s website. Condition: Per review of the University's quarterly public reporting for the Student Aid Portion, we noted one instance where the amounts and information reported did not adhere to the program requirements. Issues noted included amounts not properly separated between student and institutional fund portions and incorrect amounts and information posted for one period. Cause: Reporting requirements posted by the Department of Education for HEERF program funds have continuously changed with the intent to be made clearer with each subsequent revision. However, it is difficult to draw conclusions on some of the reporting guidance. There were not adequate controls nor review processes in place to monitor the reporting requirements issued by the DoE to ensure quarterly reports for the Student Aid Portion were posted accurately. Effect: The effect or possible effect is that the University may be determined ineligible to receive future HEERF program funding. Additionally, the public does not have accurate information regarding how HEERF program funds were expended by the University from the student aid portion. Questioned Costs: None Recommendation: Controls should be established to allow for a second detailed review of all reporting of HEERF program funds by an official extensively familiar with the reporting requirements published by the DoE and other regulators. Auditee?s Response: The reports will be monitored more closely going forward. See attached corrective action plan. Repeat Finding: Yes, 2021-002

Categories

Eligibility Reporting Significant Deficiency

Other Findings in this Audit

  • 47741 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $5.19M
84.425 Education Stabilization Fund $2.34M
84.063 Federal Pell Grant Program $1.65M
84.007 Federal Supplemental Educational Opportunity Grants $39,400
84.033 Federal Work-Study Program $31,630