Finding Text
Identification of Federal Program – 84.425F COVID-19 Higher Education Emergency Relief Funds – Institutional; Department of Education; P425F202028 and 84.425M COVID-19 Higher Education Emergency Relief Funds – Strengthening Institutions Program; Department of Education; P425M200851
Criteria – Quarterly Higher Education Emergency Relief Fund (HEERF) reports are to be publicly posted, accurate, and filed timely. (2 CFR section 200.328 and section 200.329)
Condition – During the audit, we reviewed the four quarterly reporting dates for fiscal year 2022-2023 and noted that the fourth quarter report (June 30, 2023) was not filed or publicly posted.
Cause – This condition is a result of policies and procedures not being in place to accurately monitor due dates for HEERF reporting.
Effect – The fourth quarter report was not available for public review.
Context – During our audit procedures, we verified that quarterly reports were publicly published on the College’s website. The fourth quarter (June 30, 2023) report was not listed. Management informed us that the report was not completed for the fourth quarter and was therefore not publicly published.
Recommendation – We recommend the College establish policies and procedures to ensure that timely completion, filing, and public publication of the HEERF quarterly reports are performed.
Views of Responsible Officials and Planned Corrective Actions – For the first three quarters of the fiscal year, the reports were timely completed and published online, per the grant requirements with a direct link to the documents. The fourth quarter has now been completed and published there, as well. There was a change in the Business Office, where the person responsible for management of this series of awards resigned from the College. We are actively searching to fill the position, Director of Finance, whose responsibilities will include grant management, overall. Though the awards are fully spent and ended at, June 30, 2023, still responsibilities to the grant for record-keeping and final annual reporting, exist. We acknowledge this and have incorporated these items into the calendar of reporting events for these awards.