Finding Text
Finding 2023-001
Federal Assistance Listing Number: 84.425
Subprogram Number(s): 84.425E, 84.425F, and 84.425N
Federal Agency: U.S. Department of Education
Program Name: Education Stabilization Fund
Type(s) of Compliance Requirements: Reporting
Type of Finding: Noncompliance
Criteria: The College must publicly post quarterly forms on its website for the specific subprograms
of the federal award.
Condition: The College posted quarterly reports to its website. However, the College was unable to
provide documentation to support the timely posting of these reports.
Cause: The College failed to develop and implement procedures to perform the reporting
requirements.
Effect: The College is noncompliant with the ESF program requirements.
Context: 1 out of 2 quarterly reports selected for testing
Identification of a Repeat Finding: 2022-002.
Recommendation: We recommend that the College develop procedures and related controls over
the reporting requirements of the ESF program.