Effect: The University is not in compliance with the reporting requirements for HEERF funds specified by the Department of Education.
Repeat Finding: Yes, 2022-014.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported accurately and timely, in accordance with grant requirements.
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
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