Finding Text
Federal Agency: U.S. Department of Education
Federal Program Name: Higher Education Emergency Relief Fund
Assistance Listing Number: 84.425E
Federal Award Identification Number and Year: P425E204430-2023
Award Period: May 14, 2020 to June 30, 2023
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria or specific requirement: Beginning with the second quarter 2022 quarterly report (due July 10, 2022)
institutions must complete and post on their websites using a new combined institutional and student reporting
form. This new form includes new reporting categories on mental health spending, HEERF (a)(2) construction
flexibilities, and lost revenue and combines the separate institutional and student reporting requirements. As
before, this form must be conspicuously posted on the institutions’ website no later than 10 days after the
calendar quarter (January 10, April 10, July 10, and October 10) as long as the institution’s HEERF grant is
active.
Condition: The University failed to submit one (1) quarterly report within 10 after the December 31, 2022 quarter
end in accordance with the stated criteria.
Questioned costs: There are no questioned costs.
Context: The University failed to submit one (1) of the four (4) required quarterly reports in accordance with the
stated criteria.
Cause: The University did not timely complete the quarterly report in accordance with the stated criteria.
Effect: The University was not compliant with the stated criteria for the timely submission of one (1) quarterly
report.
Repeat Finding: No
Recommendation: We recommend the University review its policies and procedures for the filing of the HEERF
required reports to ensure that there is sufficient time in the process to meet the due date in accordance with the
stated criteria.
Views of responsible officials: There is no disagreement with the audit finding.