Finding Text
2022-008 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425E ? HEERF Student Award Numbers P425E201987-20A and P425E201987-20B Allowable Costs/Activities ? Student Significant Deficiency in Internal Controls over Compliance and noncompliance Criteria: CRRSSA section 314(c)(3) sets forth the criteria for allowable costs/activities in regard to student aid and grants to students. Additional guidance is also available in Department of Education FAQs that are available on the Department of Education website. Condition: During testing of allowable costs/activities of the HEERF Student portion, the following errors were noted: ?1 of 60 students was not directly issued their HEERF disbursement. ?1 of 60 students did not have a documented consent form prior to applying the grant against thestudent?s account. ?6 of 60 students did not have documentation to support the criteria used to prioritize exceptional needas set forth by Presentation College. Cause: Presentation College experienced a staffing shortage along with turnover in the financial aid and accounting departments and errors occurred or documentation was misplaced for awarding aid to students. Effect: Aid could have been awarded to students that was not properly awarded based on the criteria set forth by Presentation College. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 60 students out of 598 who received HEERF Student portion throughout the year were selected for testing. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that documentation be maintained as required by the grant agreement to support the decision to provide aid to students. Views of Responsible Officials: Management agrees with the finding.