EIN: 231883375
UEI: C7LUJ1U8MY35
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 26, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 26, 2023 (1091 days ago).
What is a management decision? →During the year ended June 30, 2022, Eastern Center for Arts and Technology received HEERF grant funds totaling $726,580, of which $720,080 was received in July 2021. However, funds totaling $110,676 remained unexpended as of June 30, 2022. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Eastern Center for Arts and Technology did not adequately monitor the amount and the timing of the expenditure of the federal funds received. Effect: Eastern Center for Arts and Technology did not minimize the time elapsing between the transfer of funds from the U.S. Treasury and the disbursement for program costs and, therefore, did not comply with the Cash Management compliance requirement. Context: The financial accounting records reflect that federal funds totaling $726,580 were received during the year ended June 30, 2022 and that $110,676 remained unexpended as of June 30, 2022. Recommendation: Eastern Center for Arts and Technology should more closely monitor the timing of the expenditure of federal funds received. In addition, Eastern Center for Arts and Technology should return unexpended funds once the grant period has ended. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-002 HEERF Institutional Aid Portion ? Assistance Listing No. 84.425F, Grant Period May 20, 2020 through May 11, 2022; and Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ? Assistance Listing No. 84.425E, grant period April 25, 2020 through May 11, 2022 Condition: During the year ended June 30, 2022, Eastern Center for Arts and Technology received HEERF grant funds totaling $726,580, of which $720,080 was received in July 2021. However, funds totaling $110,676 remained unexpended as of June 30, 2022. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Cause: Eastern Center for Arts and Technology did not adequately monitor the amount and the timing of the expenditure of the federal funds received. Effect: Eastern Center for Arts and Technology did not minimize the time elapsing between the transfer of funds from the U.S. Treasury and the disbursement for program costs and, therefore, did not comply with the Cash Management compliance requirement. Context: The financial accounting records reflect that federal funds totaling $726,580 were received during the year ended June 30, 2022 and that $110,676 remained unexpended as of June 30, 2022. Recommendation: Eastern Center for Arts and Technology should more closely monitor the timing of the expenditure of federal funds received. In addition, Eastern Center for Arts and Technology should return unexpended funds once the grant period has ended. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
2022-002 HEERF Institutional Aid Portion ? Assistance Listing No. 84.425F, Grant Period May 20, 2020 through May 11, 2022; and Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ? Assistance Listing No. 84.425E, grant period April 25, 2020 through May 11, 2022 Recommendation: Eastern Center for Arts and Technology should more closely monitor the timing of the expenditure of federal funds received. In addition, Eastern Center for Arts and Technology should return unexpended funds once the grant period has ended. Corrective Actions Plan: Moving forward, we will be creating a means of capturing federal grant costs by using funding sources that are provided through our financial software program to track and monitor federal grants. In doing this, it will allow us to account for the funds appropriately. The grant time frame for the expenditure of federal funds was extended to June 30, 2023. Due to this, we will not have to return any federal funding.
The ?Quarterly Budget and Expenditure Reporting for HEERF I, II, and III? form (OMB Control Number 1840-0849) for the fourth quarter 2021 is posted on Eastern Center for Arts and Technology?s website. However, quarterly reports for the quarters ended March 31, 2022 and June 30, 2022 have not been posted to the Organization?s website. Criteria: Quarterly Public Reporting Forms are required to be completed and conspicuously posted on the institution?s website. Cause: Eastern Center for Arts and Technology removed the quarterly reports from the website at the end of the 2021-22 school year since management believed the reports no longer needed to be posted. Effect: Eastern Center for Arts and Technology is not in compliance with the reporting requirements for these grants. Context: As part of testing compliance with the reporting compliance requirement, the auditor observed the Organization?s website to determine whether the Quarterly Public Reporting Forms were conspicuously posted. Recommendation: Eastern Center for Arts and Technology should complete and post to the Organization?s website the Quarterly Public Reporting Forms referenced above and ensure that all applicable future reports are posted. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-003 HEERF Institutional Aid Portion ? Assistance Listing No. 84.425F, Grant Period May 20, 2020 through May 11, 2022; and Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ? Assistance Listing No. 84.425E, grant period April 25, 2020 through May 11, 2022 Condition: The ?Quarterly Budget and Expenditure Reporting for HEERF I, II, and III? form (OMB Control Number 1840-0849) for the fourth quarter 2021 is posted on Eastern Center for Arts and Technology?s website. However, quarterly reports for the quarters ended March 31, 2022 and June 30, 2022 have not been posted to the Organization?s website. Criteria: Quarterly Public Reporting Forms are required to be completed and conspicuously posted on the institution?s website. Cause: Eastern Center for Arts and Technology removed the quarterly reports from the website at the end of the 2021-22 school year since management believed the reports no longer needed to be posted. Effect: Eastern Center for Arts and Technology is not in compliance with the reporting requirements for these grants. Context: As part of testing compliance with the reporting compliance requirement, the auditor observed the Organization?s website to determine whether the Quarterly Public Reporting Forms were conspicuously posted. Recommendation: Eastern Center for Arts and Technology should complete and post to the Organization?s website the Quarterly Public Reporting Forms referenced above and ensure that all applicable future reports are posted. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
2022-003 HEERF Institutional Aid Portion ? Assistance Listing No. 84.425F, Grant Period May 20, 2020 through May 11, 2022; and Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ? Assistance Listing No. 84.425E, grant period April 25, 2020 through May 11, 2022 Recommendation: Eastern Center for Arts and Technology should complete and post to the Organization?s website the Quarterly Public Reporting Forms referenced above and ensure that all applicable future reports are posted. Corrective Action Plan: In the future, Eastern Center for Arts and Technology will keep all federal grant quarterly reporting posted to our website until we are told to remove it. We will also repost the quarterly public reports to the website that were taken down at the end of the 21/22 school year.
FAC accepted this audit on March 14, 2022 — management decision was due September 14, 2022.
Only one bid was solicited to install bi-polar ionization air purification units. In addition, no documentation was available to substantiate that Eastern Center for Arts and Technology verified that the vendor was not suspended, debarred, or otherwise excluded from participating in the transaction. Federal funds totaling $30,000 were expended to partially cover the cost of the units. Criteria: Non-federal entities must meet the general procurement standards in 2 CFR section 200.318, which include oversight of contractors? performance, maintaining written standards of conduct for employees involved in contracting, awarding contracts only to responsible contractors, and maintaining records to document history of procurements and conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. Non-federal entities are prohibited from contracting with parties that are suspended or debarred. Cause: Board-approved policies are in place that establish purchasing procedures that are designed to ensure compliance with Federal procurement standards. However, because management deemed the installation of the air purification units to be urgent given the national emergency due to the coronavirus, normal policies were suspended with respect to the installation of the air purification units. Effect: The cost of the installation of the air purification units may be disallowed. Context: Expenditures totaled $43,933. Expenditures totaling $35,339 were selected for testing compliance with the Procurement, Suspension, and Debarment compliance requirement. The testing revealed one expenditure that was not in compliance with a questioned cost of $30,000. A quote dated June 25, 2020 was received from one vendor; related invoices were dated August 10, 2020 and September 24, 2020. Grant funds expended for this expenditure were received on June 11, 2020. Recommendation: Eastern Center for Arts and Technology should request from the grantor an exception from the competitive procurement requirements of the Uniform Guidance related to the expenditure.
Show full finding ▾Hide full finding ▴2021-001 HEERF Fund For The Improvement Of Postsecondary Education (FIPSE) Formula Grant ? Assistance Listing No. 84.425N; Grant Period May 20, 2020 through May 19, 2021 Condition: Only one bid was solicited to install bi-polar ionization air purification units. In addition, no documentation was available to substantiate that Eastern Center for Arts and Technology verified that the vendor was not suspended, debarred, or otherwise excluded from participating in the transaction. Federal funds totaling $30,000 were expended to partially cover the cost of the units. Criteria: Non-federal entities must meet the general procurement standards in 2 CFR section 200.318, which include oversight of contractors? performance, maintaining written standards of conduct for employees involved in contracting, awarding contracts only to responsible contractors, and maintaining records to document history of procurements and conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. Non-federal entities are prohibited from contracting with parties that are suspended or debarred. Cause: Board-approved policies are in place that establish purchasing procedures that are designed to ensure compliance with Federal procurement standards. However, because management deemed the installation of the air purification units to be urgent given the national emergency due to the coronavirus, normal policies were suspended with respect to the installation of the air purification units. Effect: The cost of the installation of the air purification units may be disallowed. Context: Expenditures totaled $43,933. Expenditures totaling $35,339 were selected for testing compliance with the Procurement, Suspension, and Debarment compliance requirement. The testing revealed one expenditure that was not in compliance with a questioned cost of $30,000. A quote dated June 25, 2020 was received from one vendor; related invoices were dated August 10, 2020 and September 24, 2020. Grant funds expended for this expenditure were received on June 11, 2020. Recommendation: Eastern Center for Arts and Technology should request from the grantor an exception from the competitive procurement requirements of the Uniform Guidance related to the expenditure.
In the future, we will request from the grantor an exception from the competitive procurement requirements of the Uniform Guidance related to the expenditure. Along with this, we will also provide documentation to the Joint Operating Committee to approve any emergency expenditures using federal grant funds as needed.
The Higher Education Emergency Relief Fund (HEERF) Data Collection Form for the period ended December 31, 2020 has not been filed. Criteria: Institutions are required to complete and submit to the U.S. Department of Education a HEERF Data Collection Form (OMB Control Number 1840-0850) to satisfy the annual reporting requirement for HEERF I. This form collected information about how the school used its CARES Act Section 18004(a)(1), (a)(2), and (a)(3) HEERF I funds. The form was required to be submitted to the U.S. Department of Education via the Annual Report Data Collection System on February 8, 2021 and applied to the reporting period from March 13, 2020 through December 31, 2020. Cause: Eastern Center for Arts and Technology was not aware of the filing requirement. Effect: Eastern Center for Arts and Technology is not in compliance with the reporting requirements for this grant. Context: As part of testing compliance with the reporting compliance requirement, a copy of the Data Collection Form was requested. Recommendation: Eastern Center for Arts and Technology should complete and file the Higher Education Emergency Relief Fund (HEERF) Data Collection Form for the period ended December 31, 2020.
Show full finding ▾Hide full finding ▴2021-002 HEERF Fund For The Improvement Of Postsecondary Education (FIPSE) Formula Grant ? Assistance Listing No. 84.425N; Grant Periods May 20, 2020 through May 19, 2021 and November 6, 2020 through November 5, 2021 Condition: The Higher Education Emergency Relief Fund (HEERF) Data Collection Form for the period ended December 31, 2020 has not been filed. Criteria: Institutions are required to complete and submit to the U.S. Department of Education a HEERF Data Collection Form (OMB Control Number 1840-0850) to satisfy the annual reporting requirement for HEERF I. This form collected information about how the school used its CARES Act Section 18004(a)(1), (a)(2), and (a)(3) HEERF I funds. The form was required to be submitted to the U.S. Department of Education via the Annual Report Data Collection System on February 8, 2021 and applied to the reporting period from March 13, 2020 through December 31, 2020. Cause: Eastern Center for Arts and Technology was not aware of the filing requirement. Effect: Eastern Center for Arts and Technology is not in compliance with the reporting requirements for this grant. Context: As part of testing compliance with the reporting compliance requirement, a copy of the Data Collection Form was requested. Recommendation: Eastern Center for Arts and Technology should complete and file the Higher Education Emergency Relief Fund (HEERF) Data Collection Form for the period ended December 31, 2020.
We will complete and file the Data Collection Form for the Higher Education Emergency Relief Fund (HEERF) for the period ended December 31, 2020. In the future, we will file all appropriate forms for federal grants in a timely fashion as required by the grant.
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