Finding Text
Higher Education Stabilization Fund Reporting Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.425E, 84.425F, 84.425L Federal Award Identification #: P425E202018, P425F202629, P425L200204 Condition: The University did not accurately report their student grant information and institutional expenditures on the HEERF Annual Report for the calendar year 2021. Criteria: 2 CFR 200.329 Questioned Costs: $-0- Context: During the audit, it was identified that the University did not accurately report the total student grants and institutional expenses in the HEERF annual report. The University reviewed what was reported and corrected the report during the audit process. Cause: There was a transition in the key personnel completing the annual report, and part of the information used did not have the correct parameters for the calendar year 2021. Effect: The amounts reported on the annual report to the Department did not agree to the underlying records of the University or the quarterly reports prepared by the University. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University amend the 2021 annual report when the 2022 reporting cycle opens up the portal. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.