Finding Text
Inaccurate HEERF Annual Reporting U.S. DEPARTMENT OF EDUCATION ALN #: 84.425E, 84.425F, and 84.425N Federal Award Identification #: P425E203295, P425F202714, and P425N200047 Condition: Students who were not enrolled during the reporting period were not included in the count and dollars disbursed for emergency financial aid. Criteria: 2 CFR 200.329 Questioned Costs: $-0- Context: The underlying data was for those students currently enrolled and did not include the students who had been enrolled in a prior term and received emergency aid. The amount under reported was approximately $62,000. Cause: The underlying data had been filtered based on those currently enrolled. Effect: The table reported for emergency aid was underreported by approximately $62,000. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the Seminary adjust the annual report when the government reopens the reporting portal to accurately reflect what was already disbursed. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.