Finding Text
Finding 2022-001 - Reporting Federal Programs: COVID-19 - Education Stabilization Fund - Institutional Portion Federal Agency: U.S. Department of Education Pass-Through Entity: Not Applicable CFDA Numbers: 84.425F Federal Award Year: May 31, 2022 Criteria: Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), directed institutions receiving funds under Section 18004 of the Act, to submit a new, separate form covering aggregate amounts spent for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after an institution has expended and liquidated all (a)(1) Institutional Portion, (a)(2), and (a)(3) funds and checks the ?final report? box. Additionally the CARES, CRRSAA and ARP institutional quarterly portion reporting requirements involve publicly posting completed forms with accurate information on the institution's website. Condition/Context: The institutional report for the quarter ending March 31, 2022 was not publicly posted to the College's website at the time of our audit. Cause: The College failed to follow HEERF institutional quarterly reporting requirements to ensure information is publicly available on their website. Effect: The College did not provide the public with timely data related to the amount and use of HEERF institutional aid spent during the quarter. Questioned Costs: None. Recommendation: The College should assign an individual to track reporting requirements of federal awards to ensure the College is in compliance. Regular monitoring should be performed to ensure these reports are available to members of the public when public reporting requirements are present. Views of Responsible Officials and Planned Corrective Actions: The Consumer Information section of the College?s web page will be reviewed independently on the required filing dates to ensure that the information is appropriately posted.