Finding Text
2022-003: U.S. Department of Education Higher Education Emergency Relief Fund COVID-19 ? Higher Education Emergency Relief Fund ? Student Portion, Assistance Listing 84.425E P425E200015 Reporting Material Weakness in Internal Control over Compliance Criteria: Based upon the guidance provided by the Department of Education, the quarterly reports should appear on separate documents by quarter and should not be cumulative. Condition: The quarterly HEERF reports were reported on a cumulative basis rather than the information for only that quarter. Cause: The University did not have internal controls to ensure that the data reported on the quarterly student HEERF reports were quarterly information rather than cumulative. Effect: The information submitted on the quarterly student HEERF reports reported cumulative data rather than only the information for that quarter. Questioned Costs: None Context/Sampling: Nonstatistical sampling was used. Sample size of 3 reports were selected out of a total of 5 reports required to be submitted during the year. Repeat Finding From Prior Year: No Recommendation: We recommend that the University implement a process to ensure that all information submitted for the quarterly reporting is based upon the guidance provided by the Department of Education. Views of Responsible Officials: Management agrees with the finding; however, management disagrees with the classification of the finding as a material weakness versus a significant deficiency.