Finding FA 2023-005: Reporting – Untimely and Incomplete Posting of Quarterly Reports to the
College’s Website and Inaccurate Reported Expenditures Captured in the Published Website’s
Quarterly Reports.
Federal Catalog Number: ALN 84.425E, 84.425F, and 84.425L
Federal Program Name: Higher Education Emergency Relief Fund
Federal Agency: U.S. Department of Education
Passed Through Entity: N/A
Federal Award Number: P425E200844, P425F202148, P425L200439,
P425E204139, P425F203076, P425L200440
Federal Award Year: July 1, 2022, to June 30, 2023
Campuses: Los Angeles Pierce College
Los Angeles Trade Technical College
Compliance Requirement: Reporting
Criteria or Specific Requirements:
Per U.S. Department of Education Notice of Public Posting Requirement of Grant Information for Higher
Education Emergency Relief Fund (HEERF) Grantees:
The Certification and Agreements for the Coronavirus Response and Relief Supplemental Appropriations Act of
2021 (CRRSAA) and American Rescue Plan (ARP) (a)(1) and (a)(4) funds provide that each institution applying
for HEERF funds must promptly and timely provide a detailed accounting of the use and expenditure of the
funds in such manner and with such frequency as the Secretary may require. Each HEERF participating
institution must post the information listed below on the institution’s primary website, as an initial report under
the CRRSAA and ARP (a)(1) and (a)(4) programs. This report is associated with the approved information
collection under OMB control number 1801–0005.
This information must appear in a format and location that is easily accessible to the public. This information
must also be updated no later than 10 days after the end of each calendar quarter
(September 30, December 31, March 31, and June 30) thereafter, unless the Secretary specifies an alternative
method of reporting.
Identified Condition:
A. Untimely Posting of Quarterly Reports on the College’s Website
We noted that Los Angeles Pierce College’s Quarterly Budget and Expenditure Report for all HEERF I,
II, and III grant funds covering the quarter ending December 31, 2022, and March 31, 2023, were not
publicly posted on the college’s primary website.
B. Incomplete Posting of Published Links Related to the Quarterly Report on the College’s Website
We noted that Los Angeles Trade Technical College’s Quarterly Budget and Expenditure Report for all
HEERF I, II, and III grant funds covering the quarter ending June 30, 2023, was not completely posted
on the college’s primary website. The link to the quarterly report ending June 30, 2023, was published
on time, but the link incorrectly redirects to the March 31, 2023, quarterly report.
C. Inaccuracy of Quarterly Expenditures Reported on the College’s Website
We noted that the expenditures reported in Los Angeles Pierce College’s Quarterly Budget and
Expenditure Report for all HEERF I, II, and III grant funds covering the quarter ending
December 31, 2022, and June 30, 2023, were inaccurate.
• For the quarter ending December 31, 2022, the expenditures were overstated by $284,593 due to
the inclusion of the expenditures already reported from the previous quarter ending
September 30, 2022. Per inquiry, the preparer inadvertently reported the expenditures on a
cumulative basis.
• For the quarter ending June 30, 2023, the expenditures were erroneously reported at zero amounts
which resulted in an understatement by the actual expenditures incurred amounting to $2,007,950.
Cause and Effect:
Los Angeles Trade Technical College
The reports were posted to the website on time. However, due to a clerical error, the link for the June 30, 2023,
report directed users to the March 31, 2023, report. The effect was that, although the correct file existed on the
server, there was no link for users to access it. This has been corrected.
Los Angeles Pierce College
The college experienced a break in the coordination of the report review which resulted in an error on the
published report. There was also a misunderstanding about accumulating data from prior reported periods.
Questioned Costs:
None.
Recommendation:
We recommend that the campuses review their approval process prior to posting the reports online by having
formal preparer and approver signoffs to ensure that the supporting documents correctly match the reports
posted online. Additionally, we recommend the campuses enhance coordination between the report approver and the website manager to ensure that the reports are properly linked in the backend of the website and are
timely posted if already prepared.
Views of Responsible Officials and Planned Corrective Actions:
Los Angeles Trade Technical College
The cause of the incorrect link was a clerical error, and the error has since been corrected, the condition no
longer exists and is resolved.
Personnel Responsible for Implementation: LATTC – Charalambos Ziogas/Daniel Friedman
Position of Responsible Personnel: VPAS/CFA
Expected Date of Implementation: October 16, 2023
Los Angeles Pierce College
The college will work with District staff to update the process of reviewing, approving, and publishing or
providing the reports to appropriate websites and agencies.
Personnel Responsible for Implementation: Ron Paquette
Position of Responsible Personnel: Associate Vice President, Admin Services
Expected Date of Implementation: November 1, 2023