Butler County Community CollegeHigher Education

U.S. Department of Education Education Stabilization Fund, Higher Education Emergency Relief Fund (HEERF) - Institutional Portion #84.425F and Student Portion #84.425E Award Year - Funding period May 5, 2020 to June 30, 2023 Criteria or Specific Requirement – Under the CARES Act 18004(e) and the CRRSAA 314(e), there are three components to reporting HEERF, public reporting on student aid portion, public reporting on the institutional portion, and annual reporting. The public reporting on student aid requires institutions to publicly post certain information, including four items defined by the U.S. Department of Education (ED) as key items, on their website as soon as possible but no later than 30 days after the publication of the notice or 30 days after the ED first obligated funds. The report must be updated no later than 10 days after the end of each calendar quarter. The public reporting on institutional aid requires institutions to publicly post the HEERF institutional reporting form on the institution's primary website no later than 10 days after the end of each calendar quarter with the exception of the first report, which was due October 30, 2020, and the report covering the first quarter of 2021, which was due July 10, 2021. Condition – The College did not post the quarterly institutional aid HEERF reports to the website on a timely basis. Questioned Costs – None noted Context – Out of a population of four reports (two quarterly public reports for institutional aid and two quarterly public reports for student aid), we noted the College did not publicly post four reports timely. Four quarterly reports under the HEERF institutional portion were posted late. Effect – The College was not in compliance with the reporting requirements of the Education Stabilization Fund program. Cause – Turnover in the accounting department in the Spring of 2022. The timeliness requirement for these reports was not discovered until January 2023 and could not be corrected in time for the June 30, 2023. Identification as a Repeat Finding – 2022-001 Recommendation – We recommend that management review this area and establish procedures to ensure required reports are completed timely. Views of Responsible Officials – Management concurs with the findings and recommendations. See separate report for planned corrective actions.

U.S. Department of Education Education Stabilization Fund, Higher Education Emergency Relief Fund (HEERF) - Institutional Portion #84.425F and Student Portion #84.425E Award Year - Funding period May 5, 2020 to June 30, 2023 Criteria or Specific Requirement - Under the CARES Act 18004(e) and the CRRSAA 314(e), there are three components to reporting HEERF, public reporting on student aid portion, public reporting on the institutional portion, and annual reporting. The public reporting on student aid requires institutions to publicly post certain information, including four items defined by the U.S. Department of Education (ED) as key items, on their website as soon as possible but no later than 30 days after the publication of the notice or 30 days after the ED first obligated funds. The report must be updated no later than 10 days after the end of each calendar quarter. The public reporting on institutional aid requires institutions to publicly post the HEERF institutional reporting form on the institution's primary website no later than 10 days after the end of each calendar quarter with the exception of the first report, which was due October 30, 2020, and the report covering the first quarter of 2021, which was due July 10, 2021. Condition - The College did not post two of the four quarterly institutional aid HEERF reports to the website on a timely basis. Questioned Costs ? None noted. Context ? Out of a population of eight reports (one annual, four quarterly public reports for institutional aid and three quarterly public reports for student aid), we noted the College did not publicly post two reports timely. Two quarterly reports under the HEERF institutional portion were posted late. Effect ? The College was not in compliance with the reporting requirements of the Education Stabilization Fund program. Cause ? Turnover in the accounting department in the Spring of 2022. Identification as a Repeat Finding ? N/A Recommendation ? We recommend that management review this area and establish procedures to ensure required reports are completed timely. Views of Responsible Officials ? Management concurs with the findings and recommendations. See separate report for planned corrective actions.