Finding Text
Assistance Listing Number, Federal Agency, and Program Name - Education Stabilization Fund - ALN 84.425 - Department of Education Federal Award Identification Number and Year - P425F201775 Pass through Entity - None Finding Type - Significant deficiency and material noncompliance with laws and regulations 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, the quarterly reports should be conspicuously posted on the institution?s website as separate documents by quarter and should not be cumulative. Condition - The University did not properly post the HEERF Quarterly Reporting Form by quarter to its website. Additionally, for the HEERF Quarterly Reporting Forms that were posted to its website, the student and institutional expenditures were reported cumulative. Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - The University only posted the the December 31, 2021 HEERF Quarterly Reporting Forms to its website for its fiscal year ended June 30, 2022 and the expenditures included in these reports were cumulative. Cause and Effect - There were inadequate controls implemented to ensure that the required information was properly made available on the University's website and that reports were prepared accurately. Recommendation - The University should implement additional controls to ensure reporting requirements for federal grants are complied with in all instances.