Finding 979681 (2023-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-27
Audit: 310397
Organization: Chief Dull Knife College (MT)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The College failed to post the required 3rd quarter and annual reports on its website, violating reporting requirements.
  • Impacted Requirements: Quarterly reports must be submitted within 10 days of the quarter's end, and annual reports must be publicly accessible by April 10, 2023.
  • Recommended Follow-Up: Review and adjust the reporting process to ensure compliance with posting requirements and avoid future omissions.

Finding Text

2023-004 – Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425F, 4.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report covering the period January 1, 2022 to December 31, 2022 is required to be filed by April 10, 2023. Condition: The College did not have the 3rd quarter of 2023 report or the required annual report on its website. The 3rd quarter report for 2023 was posted but when the link was checked the webpage was unavailable. Finally, the fiscal year-end report was not posted to the College’s website. Context: Per requirements the forms must be conspicuously posted on the institution’s primary website on the same page the reports of the IHE’s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause The College did not realize that the way that they were posting the reports caused them to be removed automatically after a set number of days on the website and forgot to upload the required annual report. Recommendation: For future grants, we recommend thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements. View of Responsible Official: Chief Dull Knife College will continue to review reporting requirements for all grants received. HEERF reports were posted to the College’s website, but the third quarter 2023 report was posted in the Financial Section rather than the IHE’s activities section. This procedure is being corrected and will be reviewed for all grants.

Categories

Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 403233 2023-005
    Significant Deficiency
  • 403234 2023-005
    Significant Deficiency
  • 403235 2023-005
    Significant Deficiency
  • 403236 2023-003
    Material Weakness Repeat
  • 403237 2023-003
    Material Weakness Repeat
  • 403238 2023-003
    Material Weakness Repeat
  • 403239 2023-004
    Significant Deficiency Repeat
  • 403240 2023-004
    Significant Deficiency Repeat
  • 403241 2023-004
    Significant Deficiency Repeat
  • 979675 2023-005
    Significant Deficiency
  • 979676 2023-005
    Significant Deficiency
  • 979677 2023-005
    Significant Deficiency
  • 979678 2023-003
    Material Weakness Repeat
  • 979679 2023-003
    Material Weakness Repeat
  • 979680 2023-003
    Material Weakness Repeat
  • 979682 2023-004
    Significant Deficiency Repeat
  • 979683 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
15.027 Assistance to Tribally Controlled Community Colleges and Universities $673,353
84.063 Federal Pell Grant Program $497,631
84.031 Higher Education_institutional Aid $439,126
10.766 Community Facilities Loans and Grants $333,863
10.517 Tribal Colleges Extension Programs $192,465
93.600 Head Start $187,482
84.250 American Indian Vocational Rehabilitation Services $173,585
10.221 Tribal Colleges Education Equity Grants $130,211
84.042 Trio_student Support Services $128,526
15.926 American Battlefield Protection $106,851
47.076 Education and Human Resources $99,658
93.859 Biomedical Research and Research Training $72,157
10.500 Cooperative Extension Service $52,466
15.026 Indian Adult Education $35,194
84.425 Education Stabilization Fund $34,800
15.224 Cultural Resource Management $16,960
47.075 Social, Behavioral, and Economic Sciences $11,724