Finding Text
Federal agency: U.S. Department of Education
Federal program title: COVID-19 Education Stabilization Fund
Assistance Listing Number: 84.425F
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the Institution’s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Institutions were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020.
Condition: During our testing of the reporting process, it was noted one of the quarterly reports was not submitted in a timely manner.
Questioned Costs: None
Context: A robust tracking system was not employed for all the various reporting requirements to ensure reports were submitted timely.
Cause: The College did not have a robust system in place to document and track reporting requirements.
Effect: Reports were not submitted timely.
Repeat Finding: Yes
Recommendation: We recommend the College establish a system to ensure reports are submitted in a timely manner.
Views of Responsible Officials: There is no disagreement with the audit finding.