Finding Text
2022-002. Reporting CFDA#: 84.425E, 84.425F, 84.425L, 84.425D, 84.425C Education Stabilization Fund Award Year: 2022 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to complete and submit the Higher Education Emergency Relief Funds (HEERF) Annual Report by May 6, 2022. Condition and Cause: Internal controls were not sufficient to ensure the HEERF Annual Report was submitted by the established May 6th deadline. Context: We addressed the matter with College management who are aware of the requirements to submit the HEERF Annual Report by May 6, 2022. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance of reporting requirements of federal funds that are not detected during the normal course of business. Recommendation: We recommend the College review and update its policies and procedures to ensure all reporting requirements are met under the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure all reporting requirements are met under the Uniform Guidance.