Finding Text
ALN Number, Federal Agency, and Program Name - Education Stabiliazation Fund - Higher Education Emergency Relief Fund ALN 84.425 Federal Award Identification Number and Year - P425E203216, P425F202937, P425M200864 Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - CARES Act 18004(e) and the CRRSAA 314(e) require an institution receiving funds under HEERF I and HEERF II to submit a report to the secretary at such time in such a manner as the secretary may require. ARP Act 2003 specifies that the same terms and conditions of CRRSAA 314 apply to HEERF III funds. While the acts do not explicitly identify procedures by which institutions must report on their uses of HEERF grant funds, pursuant to these requirements, the Department of Education required quarterly public reporting of student portion and institutional portion awards and an annual report. Additionally, quarterly student reports are due 10 days after the end of the quarter. Condition - The College did not submit HEERF student quarterly reports timely and reported inaccurate information in certain line items within the 2021 HEERF annual report. Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - The HEERF studently quarterly reports for the fourth quarter of 2021 and the first quarter of 2022 were not prepared until October 2022 and were not posted publicly until February 2023. The annual report reported incorrect figures for the number of unduplicated students who received HEERF grants and the collective value of those grants for calendar year 2021. Cause and Effect - There were inadequate controls implemented to ensure that the required information was properly made available on the College's website on a timely basis and that reports were prepared accurately. Recommendation - The College should implement additional controls to ensure reporting requirements for federal grants are complied with in all instances. Views of Responsible Officials and Planned Corrective Actions - The delay in posting the quarterly reports online was an oversight but they were properly submitted to the US Department of Education timely. We will correct the annual report and resubmit it and going forward we will ensure there is a review of data before it is submitted or posted.