Finding 636380 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2022-12-08
Audit: 49522
Organization: Whitworth University (WA)

AI Summary

  • Core Issue: The University failed to disclose the estimated total number of students eligible for Emergency Financial Aid Grants in its quarterly reporting.
  • Impacted Requirements: This omission resulted in non-compliance with the U.S. Department of Education's reporting guidelines for the Higher Education Emergency Relief Funds.
  • Recommended Follow-Up: Ensure ongoing adherence to federal guidance and accurate reporting practices for future disclosures, using precise terminology as specified.

Finding Text

Finding 2022-001 ? COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds - Quarterly Reporting (Student Grants Portion) Federal Program: COVID-19 Education Stabilization Fund Federal Agency: U.S. Department of Education Pass-Through Entity: Not Applicable Assistance Listing Number: 84.425E Federal Award Number: P425E200445 Federal Award Year: June 30, 2022 Criteria: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly and annual reporting for all sections (a)(1), (a)(2), (a)(3) and (a)(4). The reporting requirements specify for the student portion the required items to be disclosed include the estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) subprograms. . Condition/Context: The auditor noted from reviewing the University?s student portion reports posted on the website that the estimated total number of students eligible to receive emergency financial aid grants was not disclosed as required. Questioned Costs: Not applicable. Cause: The University inadvertently omitted this required item in the reporting posted to the University?s website. Effect: The University was not in compliance with the HEERF student portion quarterly reporting requirements. Recommendation: The University should ensure it keeps up to date on the Department?s HEERF guidance and ensure that reporting is done accurately and timely. Management?s Response: The University strove to strictly follow all federal guidance in the administration of HEERF Funds and voluntarily chose to report awarded grants more often than required to illustrate the consistent access students had to the intended funds. The University listed the number of students receiving grants, but did not explicitly indicate the number of students who were considered eligible. The University has since updated the reporting webpages to clearly meet the specific federal requirement for disclosure of the estimated total number of students eligible. Going forward when presenting data and information related to federal funding, the University will use the exact vocabulary for all specified populations as suggested by the department of education. Further, all HEERF funds have been expended by the University and reporting has concluded. Therefore, no additional administrative revisions to the processes are required and the University considers this issue completely resolved.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $18.44M
84.063 Federal Pell Grant Program $4.02M
84.425 Education Stabilization Fund $2.92M
84.038 Federal Perkins Loan Program $1.65M
84.033 Federal Work-Study Program $383,116
84.007 Federal Supplemental Education Opportunity Grants $341,875
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $67,725
47.049 Mathematical and Physical Sciences $63,416
43.008 Education $11,754
45.310 Grants to States $5,860