Finding 948522 (2023-001)

Finding 2023-001 - Reporting - Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance Federal Program: COVID-19 Higher Education Emergency Relief Fund (HEERF) Federal Assistance Listing Number: 84.425E COVID 19 - Higher Education Emergency Relief Funds - Student Aid Federal Agency: Department of Education Award Year: July 1, 2022 - June 30, 2023 Criteria: All HEERF participating institutions are required to post their quarterly reports in a format and location that is easily accessible to the public, no later than 10 days after the end of each calendar quarter. Condition and Context: During our testwork over the Reporting compliance requirement, we identified that the required report for the quarter ended December 31, 2022 was not posted to the University’s website. Cause and Effect: The University’s internal control failed in ensuring the required report was posted to their website timely. Questioned Costs: None noted. Whether the sampling was a statistically valid sample: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No. Recommendation: We recommend that the University enhance its internal controls to ensure all required quarterly reports are posted to the website timely. View of Responsible Officials: Pacific understands finding #2023-001 and although the University failed to post the HEERF quarterly report on its website by the required date, the report has been posted and will remain available for any interested parties to view through June 30, 2025.