Finding Text
2023-004 (2022-004) GEAR UP–ELIGIBILITY (ROSWELL CAMPUS) (Significant Deficiency, Other Non-compliance) – Repeated and Modified
Federal Program information:
Title: Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP)
Agency: U.S. Department of Education
Pass Through: None
Assistance Listings Number: 84.334
Award Year: 2023
Questioned Costs: None
Condition During our testing of the GEAR UP program at ENMU-Roswell for internal control requirements for eligibility, for six of the 40 students tested, these students had signed on to the program, but there was no subsequent record of any allowable activities being performed.
This is an improvement over the prior year. In the prior year, there were 15 out of 40 students tested that had no subsequent record of any allowable activities being performed.
Criteria
A system of internal control needs to provide reasonable assurance that objectives of internal control over compliance requirements relating to compliance with federal statutes, regulations, and the terms and conditions of Federal awards will be achieved. Part 6 of the Compliance Supplement states that the objectives of internal control over the compliance requirements for federal awards (2 CFR 200.62) are as follows:
• Transactions are properly recorded and accounted for in order to (a) permit the preparation of reliable financial statements and federal reports, (b) maintain accountability over assets, and (c) demonstrate compliance with federal statutes, regulations, and the terms and conditions of the federal award.
• Transactions are executed in compliance with (a) federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program, and (b) any other federal statutes and regulations identified in the Compliance Supplement.
• Funds, property, and other assets are safeguarded against loss from unauthorized use of disposition.
Effect
By allowing students to sign on to the program, but then to not follow up with those students at a high rate, program participation was not as high as it could have been.
Cause
Recordkeeping of these documents appears to have not been properly maintained. The program experienced challenges during fiscal year 2023 with the loss of two advisors during the year.