Finding 972206 (2023-008)

Significant Deficiency
Requirement
C
Questioned Costs
-
Year
2023
Accepted
2024-05-03
Audit: 305416
Organization: Salem Community College (NJ)

AI Summary

  • Core Issue: The College failed to disburse COVID-19 HEERF funds within the required three days after drawdown from the G5 system.
  • Impacted Requirements: This noncompliance affects adherence to OMB federal grant compliance standards.
  • Recommended Follow-Up: Implement a reconciliation process for G5 drawdowns to ensure timely fund disbursement in the future.

Finding Text

2023-008 Cash Management Federal Assistance Listing Number: 84.425F Name of Program or Cluster: COVID-19 - Higher Education Emergency Relief Fund (HEERF) Institutional Aid Agency: U.S. Department of Education Criteria: COVID-19 - Higher Education Emergency Relief Fund (HEERF) Institutional Aid (“COVID-19 HEERF”) funds should be disbursed within three calendar days of the drawdown from the U.S. Department of Education’s G5 grants management system portal. Condition: The College did not disburse funds within three calendar days of the G5 drawdown. Cause: COVID-19 HEERF Institutional expenses were not reconciled to the G5. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: The College should develop a process for reconciling all G5 drawdowns to grant expenditures and disbursed in accordance to the compliance requirements. Views of Responsible Officials: See corrective action plan attached.

Categories

Cash Management

Other Findings in this Audit

  • 395764 2023-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $1.99M
84.268 Federal Direct Student Loans $1.01M
84.425 Education Stabilization Fund $292,569
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $177,592
84.048 Career and Technical Education -- Basic Grants to States $80,300
84.033 Federal Work-Study Program $45,021
84.007 Federal Supplemental Educational Opportunity Grants $28,657