Finding Text
2023 – 004
Federal Agency: Department of Education
Federal Program Name: Education Stabilization Fund - Higher Education Emergency Relief Fund
Assistance Listing Numbers: 84.425E and 84.425F
Federal Award Identification Number and Year: P425F201294; all grants were awarded within the 2019-20, 2020-21, 2021-22. 2022-23 award years.
Award Period: September 1, 2022, through August 31, 2023
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement:
The Code of Federal Regulations, 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. 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.
Condition:
During our testing of compliance, we noted that management had not provided proper documentation of review and had not maintained all reports on the College website.
Questioned Costs:
N/A
Context:
None of the reports tested had documented the review for the College’s reports. Additionally, one of the four quarterly reports was not displayed on the College’s website.
Effect:
The College is not complying with awarding requirements, which could affect the amount of Federal funding received.
Repeat Finding:
Yes – 2022-005
Recommendation:
The College should review their reporting internal controls and documentation of review around grant reporting to ensure all reporting requirements are being met and controls are documented.
Views of Responsible Officials:
Management agrees with the finding and has developed a plan to correct the finding.