Finding Text
Identification of the Federal Program - Higher Education Emergency Relief Fund (HEERF) - Assistance
Listing Numbers 84.425E, 84.425F, and 84.425M
Criteria - The Coronavirus Aid, Relief, and Economic Security (CARES) Act Section 18004(e), the
Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) Section Act 314(e), and the
American Rescue Plan (ARP) Section 2003 requires an institution receiving funds under HEERF I, HEERF
II, and HEERF III to submit a report to the secretary, at such time in such a manner as the secretary may
require. Per the instructions for the Quarterly Budget and Expenditure Reporting for all HEERF I, II, and III
Grant Funds, an institution must specify the amount of expended HEERF I, II, and III funds for each funding
category.
2 CFR 200.303, Internal Controls, requires that recipients establish and maintain effective internal control
over Federal awards that provides reasonable assurance that the recipient is managing Federal awards in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards.
Condition - There was a lack of monitoring and appropriate review by the College of the Quarterly Budget
and Expenditure Reporting for all HEERF I, II, and III Grant Funds.
Effect - For the reporting period ended December 31, 2022, institutional expenditures of $71,280 were
excluded from the report.
Cause - The incorrect reporting is attributed to a lack of monitoring and appropriate review of the report by
the College.
Recommendation - The College should implement policies and procedures to monitor and review all
reports.
Views of Responsible Officials - The College agrees with the finding. The College will implement
additional review procedures over grant reporting. The College will also revise and submit a corrected
report.