Finding 634914 (2022-003)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-03-30
Audit: 55292
Organization: Trustees of Amherst College (MA)

AI Summary

  • Core Issue: One quarterly report for the Education Stabilization Fund was submitted 14 days late due to oversight from staff turnover.
  • Impacted Requirements: Reports must be posted within 30 days of the award and updated quarterly, affecting transparency and decision-making.
  • Recommended Follow-Up: Implement automated reminders for report submissions to prevent future delays.

Finding Text

2022-003 Education Stabilization Fund reporting Grantor: Department of Education Award Name: COVID-19 Education Stabilization Fund ? Student Aid Portion Award Year: July 1, 2021 ? June 30, 2022 Award Number: P425E204900 - 20B Assistance Listing Numbers: 84.425E Criteria In accordance with Coronavirus Response and Relief Supplemental Appropriations Act section 314(c)(1), (c)(3), and American Rescue Plan section 2003(5) and Pub. L. No. 117-2 (March 11, 2021), the entity is required to publicly post information no later than 30 days after the award and update that information every calendar quarter and post the report no later than 10 days after the end of each calendar quarter (i.e., Jan 10, April 10, July 10, and October 10). Condition We tested two of four quarterly report submissions that were required during the fiscal year for the student portion of funding received under the Higher Education Emergency Relief program. One of the submissions tested, the April 10th submission, was not submitted by the required deadline and was 14 days late. Cause The late reporting submission was an oversight as a result of turnover in the College?s Student Financial Aid department. Once the oversight was identified, the College filed the submission shortly thereafter. Effect The lack of timely and accurate reports could impact decision making of report users, including the Department of Education and the general public, among others. Questioned Costs None identified. Recommendation We recommend management establish automated reporting reminders that provide a notification to the individual submitting the report that the report is coming due. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan are included at the end of this report after the summary schedule of prior audit findings and status.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $3.67M
84.063 Federal Pell Grant Program $2.53M
84.425 Education Stabilization Fund $1.95M
47.049 Mathematical and Physical Sciences $900,395
47.074 Biological Sciences $799,256
93.859 Biomedical Research and Research Training $504,290
84.038 Federal Perkins Loan Program $436,512
45.130 Promotion of the Humanities_challenge Grants $320,946
84.007 Federal Supplemental Educational Opportunity Grants $301,920
84.033 Federal Work-Study Program $254,046
99.U00 Capital Arts Fund $244,097
45.163 Promotion of the Humanities_professional Development $167,248
47.075 Social, Behavioral, and Economic Sciences $162,800
43.001 Science $130,647
45.301 Museums for America $82,682
93.865 Child Health and Human Development Extramural Research $61,293
47.076 Education and Human Resources $45,443
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $22,827
47.078 Polar Programs $16,891
47.050 Geosciences $15,996
10.310 Agriculture and Food Research Initiative (afri) $15,985
93.173 Research Related to Deafness and Communication Disorders $14,478
45.164 Promotion of the Humanities_public Programs $11,858
45.149 Promotion of the Humanities_division of Preservation and Access $10,090
45.024 Promotion of the Arts_grants to Organizations and Individuals $8,019
47.070 Computer and Information Science and Engineering $582