Finding 966866 (2023-007)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-30
Audit: 301226
Organization: Delaware State University (DE)

AI Summary

  • Core Issue: The University failed to submit the quarter three HEERF report on time, missing the deadline by over 10 days.
  • Impacted Requirements: Timely reporting is essential for compliance with HEERF regulations, which include public reporting on both Student Aid and Institutional Portions.
  • Recommended Follow-Up: The University should improve its procedures and controls for HEERF reporting to prevent future delays and potential funding loss.

Finding Text

2023-007 – Reporting Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund – Higher Education Emergency Relief Fund – Student Aid Portion and Institutional Portion Federal Assistance Listing Numbers: 84.425E and 84.425F Federal Award Identification Number and Year: P425F203028 and P425E201388 – all grants were awarded within 2021-2022 and 2022-2023 Award Period: 7/1/2022 – 6/30/2023 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: There are three components to reporting for Higher Education Emergency Relief Fund (HEERF): 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303). Condition: The University did not comply with the requirements for timely reporting under HEERF. Questioned Costs: N/A Context: During testing of the reporting requirements for HEERF, the quarter three report was posted to the University website more than 10 days after the end of the quarter. Cause: This report was overlooked. Effect: Failure to support or file the required reports timely may result in the loss of funding. Repeat Finding: Yes, 2022-010 Recommendation: We recommend the University enhances its procedures, controls, and review policies around HEERF reporting requirements. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 390415 2023-006
    Significant Deficiency Repeat
  • 390416 2023-009
    Material Weakness
  • 390417 2023-009
    Material Weakness
  • 390418 2023-006
    Significant Deficiency Repeat
  • 390419 2023-009
    Material Weakness
  • 390420 2023-005
    Material Weakness Repeat
  • 390421 2023-006
    Significant Deficiency Repeat
  • 390422 2023-009
    Material Weakness
  • 390423 2023-005
    Material Weakness Repeat
  • 390424 2023-007
    Significant Deficiency Repeat
  • 390425 2023-008
    Significant Deficiency Repeat
  • 390426 2023-007
    Significant Deficiency Repeat
  • 390427 2023-008
    Significant Deficiency Repeat
  • 390428 2023-004
    Material Weakness
  • 966857 2023-006
    Significant Deficiency Repeat
  • 966858 2023-009
    Material Weakness
  • 966859 2023-009
    Material Weakness
  • 966860 2023-006
    Significant Deficiency Repeat
  • 966861 2023-009
    Material Weakness
  • 966862 2023-005
    Material Weakness Repeat
  • 966863 2023-006
    Significant Deficiency Repeat
  • 966864 2023-009
    Material Weakness
  • 966865 2023-005
    Material Weakness Repeat
  • 966867 2023-008
    Significant Deficiency Repeat
  • 966868 2023-007
    Significant Deficiency Repeat
  • 966869 2023-008
    Significant Deficiency Repeat
  • 966870 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $38.67M
84.063 Federal Pell Grant Program $11.57M
84.425 Education Stabilization Fund $10.78M
84.031 Higher Education_institutional Aid $5.98M
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.65M
12.630 Basic, Applied, and Advanced Research in Science and Engineering $2.19M
47.083 Integrative Activities $1.66M
93.788 Opioid Str $1.26M
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $1.05M
93.307 Minority Health and Health Disparities Research $1.04M
10.512 Agriculture Extension at 1890 Land-Grant Institutions $813,426
10.310 Agriculture and Food Research Initiative (afri) $587,808
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $476,077
15.904 Historic Preservation Fund Grants-in-Aid $408,435
93.732 Mental and Behavioral Health Education and Training Grants $387,018
47.074 Biological Sciences $358,868
47.049 Mathematical and Physical Sciences $329,036
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $319,102
10.524 Scholarships for Students at 1890 Institutions (b) $315,852
17.268 H-1b Job Training Grants $277,747
84.007 Federal Supplemental Educational Opportunity Grants $238,600
47.075 Social, Behavioral, and Economic Sciences $237,061
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $226,182
11.481 Educational Partnership Program $213,181
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $211,519
84.033 Federal Work-Study Program $203,606
43.009 Cross Agency Support $199,451
12.800 Air Force Defense Research Sciences Program $142,189
59.077 Community Navigator Pilot Program $131,328
11.307 Economic Adjustment Assistance $128,785
47.050 Geosciences $125,568
10.202 Cooperative Forestry Research $104,945
47.041 Engineering $94,047
12.431 Basic Scientific Research $92,832
11.419 Coastal Zone Management Administration Awards $87,876
93.866 Aging Research $85,288
11.417 Sea Grant Support $75,302
93.310 Trans-Nih Research Support $73,383
47.070 Computer and Information Science and Engineering $65,604
10.514 Expanded Food and Nutrition Education Program $63,668
10.523 Centers of Excellence at 1890 Institutions (b) $60,094
10.001 Agricultural Research_basic and Applied Research $51,944
12.300 Basic and Applied Scientific Research $50,893
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $47,659
10.311 Beginning Farmer and Rancher Development Program $43,848
20.205 Highway Planning and Construction $40,614
84.016 Undergraduate International Studies and Foreign Language Programs $40,107
93.859 Biomedical Research and Research Training $38,347
10.558 Child and Adult Care Food Program $34,907
19.040 Public Diplomacy Programs $26,149
10.217 Higher Education - Institution Challenge Grants Program $23,783
84.116 Fund for the Improvement of Postsecondary Education $23,315
93.351 Research Infrastructure Programs $23,167
11.619 Arrangements for Interdisciplinary Research Infrastructure $21,212
10.229 Extension Collaborative on Immunization Teaching & Engagement $19,393
93.268 Immunization Cooperative Agreements $18,857
10.025 Plant and Animal Disease, Pest Control, and Animal Care $18,056
45.309 Museum Grants for African American History and Culture $17,692
98.001 Usaid Foreign Assistance for Programs Overseas $12,776
93.110 Maternal and Child Health Federal Consolidated Programs $11,500
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $11,424
10.170 Specialty Crop Block Grant Program - Farm Bill $10,690
10.216 1890 Institution Capacity Building Grants $10,064
11.472 Unallied Science Program $8,536
15.670 Adaptive Science $4,881
10.329 Crop Protection and Pest Management Competitive Grants Program $4,011
43.008 Education $3,736
47.079 Office of International Science and Engineering $2,887
10.777 Norman E. Borlaug International Agricultural Science and Technology Fellowship $2,345
15.423 Bureau of Ocean Energy Management (boem) Environmental Studies Program (esp) $1,895
10.226 Secondary and Two-Year Postsecondary Agriculture Education Challenge Grants $1,723
16.609 Project Safe Neighborhoods $1,401
10.500 Cooperative Extension Service $1,370
10.215 Sustainable Agriculture Research and Education $1,367
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $1,000
47.076 Education and Human Resources $583
10.902 Soil and Water Conservation $11
43.001 Science $-9,598