Finding Text
2022?001 Higher Education Emergency Relief Fund (HEERF) Reporting Federal Agency: Department of Education Federal Program: Higher Education Emergency Relief Fund CFDA Numbers: 84.425 Higher Education Emergency Relief Fund Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Other Matters Finding Related to Compliance and Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. 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: Noncompliance with institutional reporting requirements under HEERF. Questioned costs: None Context: CLA noted that lost revenue was included twice on the March 31, 2022, institutional quarterly report; once in the Replacing lost revenue from academic sources category, and also included in the Other uses of (a)(1) Institutional Portion Funds category. Cause: The University?s policies and procedures did not comply with the reporting requirements under HEERF. Effect: Inaccurate reporting of certain information as noted in the Context above. Repeat Finding: No. Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate reporting. Views of responsible officials and planned corrective actions: See Corrective Action Pan prepared by the University.