Reports

Department of Education OIG

Missouri’s Administration of the Governor’s Emergency Education Relief Fund Grant

The objectives of the audit were to determine whether the State of Missouri (Missouri) designed and implemented awarding processes that ensured that the Governor's Emergency Education Relief Fund (GEER grant) was used to support local educational agencies (LEAs) and institutions of higher education (IHEs) that were most significantly impacted by the coronavirus or LEAs, IHEs, or other education-related entities within the State that were deemed essential for carrying out emergency educational services; and monitoring processes to ensure that subgrantees used GEER grant funds in accordance with...

Full Details: Oversight.gov Report Page

Audit | 2/10/2022

Department of the Treasury OIG

Apache Tribe of Oklahoma's Use of Coronavirus Relief Fund Payment

Full Details: Oversight.gov Report Page

Other | 12/28/2021

Department of the Treasury OIG

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of the Community Development Financial Institutions Fund's Implementation of the CDFI Rapid Response Program

Full Details: Oversight.gov Report Page

Audit | 12/21/2021

Department of Education OIG

Remington College’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

The objective of our audit was to determine if Remington College used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) grant funds for allowable and intended purposes. Remington College generally used the Student Aid portion of its HEERF grant funds for allowable and intended purposes but did not always use the Institutional portion of its funds in accordance with Federal requirements. We found that Remington College spent Institutional funds for several unallowable purposes and did not...

Full Details: Oversight.gov Report Page

Audit | 9/28/2021

2.1 - Open

Require Remington College to return to the Department the $80,121 in Institutional grant funds spent beyond the supplemental Institutional grant period or reallocate the funds to other allowable costs.

2.2 - Open

Clarify whether the costs that Remington College initially charged to its Institutional grant for student computers were allowable under the law and existing guidance, and determine whether Remington College’s subsequent reallocation of costs for other expenses in the amount of $64,985 (corrective actions) was appropriate.

2.3 - Open

Determine whether the $639,400 that Remington College charged to its Institutional grant for contracts awarded without a competitive procurement process was reasonable when compared to the quality and costs of suitable alternatives, and if not, require appropriate corrective actions.

2.4 - Open

Require Remington College to incorporate in its policies and procedures for managing HEERF grant funds the Federal requirements related to charging only allowable costs during the grant performance period, using competitive processes for selecting vendors when purchases are over $10,000, obtaining price or rate quotations from an adequate number of qualified vendors for purchases between $10,000 and $250,000, and using formal procurement methods for purchases over $250,000.

2.5 - Open

Require Remington College to ensure that school officials responsible for making purchasing decisions receive sufficient training on Federal rules and regulations related to grant administration and management.

3.1 - Open

Require Remington College to incorporate in its policies and procedures for managing Institutional grant funds the Federal cash management requirements related to minimizing the time between drawing down and spending Federal grant funds, including HEERF funds; maintaining the funds in an interest-bearing account; and remitting interest earned in excess of $500 in accordance with 2 C.F.R. § 200.305(b).

3.2 - Open

Require Remington College to incorporate in its policies and procedures for managing Student Aid grant funds the Federal cash management requirements related to maintaining the funds in an interest-bearing account and remitting interest earned in excess of $500 in accordance with 2 C.F.R. § 200.305(b).

3.3 - Open

Determine whether Remington College accurately calculated interest and ensure that the correct amount of interest is returned to the Federal government in accordance with 2 C.F.R. § 200.305(b)(9).

Department of Education OIG

Lincoln College of Technology’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

The objective of our audit was to determine whether Lincoln College of Technology (Lincoln) used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) funds for allowable and intended purposes. We also reviewed Lincoln’s cash management practices and the timeliness and quality of the data Lincoln reported on its use of HEERF funds. LESC generally used the Student Aid portion of Lincoln’s HEERF funds for allowable and intended purposes but did not always use the Institutional portion of its funds...

Full Details: Oversight.gov Report Page

Audit | 9/24/2021

1.1 - Closed

We recommend that the Assistant Secretary for the Office of Postsecondary Education require LESC to update its written policies and procedures to contain sufficient detail to ensure that (1) all the steps necessary to verify student eligibility and distribute funds to students under the CARES Act and subsequent coronavirus legislations are addressed and completed, (2) funding determinations are adequately documented and supported in accordance with 2 C.F.R. § 200.302, and (3) students with exceptional need are prioritized in accordance with CRRSAA and ARP.

2.1 - Closed

Regarding LESC’s decision to reallocate the amounts we questioned in this finding, we recommend that the Assistant Secretary for the Office of Postsecondary Education review the reallocated funds and determine whether LESC’s use of $710,274 of Lincoln’s Institutional grant funds to write off unpaid accounts receivable for students, who withdrew from the school due to coronavirus, was allowable and for the intended purposes of applicable coronavirus relief legislation.

2.2 - Closed

If LESC’s reallocation of Lincoln’s Institutional grant funds is deemed unallowable, we recommend that the Assistant Secretary for the Office of Postsecondary require LESC to return to the Department the $700,155 of Lincoln’s Institutional grant funds that LESC improperly applied to credit student accounts for rent students paid to third-party landlords and the $9,838 that LESC improperly spent for subscriptions extending beyond the grant performance period and determine if these issues occurred at LESC’s other schools and take corrective action as appropriate.

3.1 - Closed

We recommend that the Assistant Secretary for the Office of Postsecondary Education require LESC to incorporate in its policies and procedures the cash management requirements for minimizing the time between drawing down and disbursing Federal grant funds, including HEERF funds, maintaining the funds in an interest-bearing account, and remitting interest earned more than $500 in accordance with 2 C.F.R. § 200.305(b).

3.2 - Closed

We recommend that the Assistant Secretary for the Office of Postsecondary Education determine whether LESC accurately calculated interest and properly remitted the interest returned in January 2021, in accordance with 2 C.F.R. § 200.305(b)(9).

Department of the Treasury OIG

American Rescue Plan- Application of Lessons Learned From the Coronavirus Relief Fund

Full Details: Oversight.gov Report Page

Other | 5/17/2021

1-1 - Closed

Treasury management should finalize guidance concurrent with funds distribution in order to facilitate efficient administration of programs and minimize recipient confusion and misuse of funds.

2-1 - Closed

Treasury management should document its analysis of the applicability of grant requirements under 2 Code of Federal Regulations (2 CFR) for each American Rescue Plan Act (ARP) program in its implementation plan as required by Office of Management and Budget Memorandum M-21-20 (OMB M-21-20).

2-2 - Closed

Treasury management should apply the requirements of 2 Code of Federal Regulations (CFR) to Federal financial assistance funded through the American Rescue Plan Act (ARP) to the maximum extent authorized by law.

2-3 - Closed

Treasury management should require signed agreements documenting standard terms and conditions before disbursing American Rescue Plan Act (ARP) funds to recipients.

3-1 - Closed

Treasury management should conduct and document an information technology (IT) investment analysis as required by the Office of Management and Budget's (OMB) Memorandum M-21-20, and Circulars A-130 and A-11 before making the decision to implement the grants Quality Service Management Offices (QSMO) system, GrantSolutions, Salesforce, or another solution for the execution of American Rescue Plan Act (ARP) programs.

4-1 - Closed

Treasury management should develop performance metrics to measure the effectiveness of American Rescue Plan Act (ARP) program funding in assisting with pandemic relief goals.

4-2 - Closed

Treasury management should include recipient reporting requirements in written agreements to facilitate this process and ensure that needed information is collected quarterly.

Department of the Treasury OIG

Interim Audit Update – Air Carrier and Contractor Certifications for Payroll Support Program

Full Details: Oversight.gov Report Page

Audit | 3/31/2021

Department of Housing and Urban Development OIG

Interim Audit Memorandum – The HUD Single Family Insurance Operations Division Should Take Additional Action To Inform Homeowners of Changes to Its FHA Refund Process Resulting From the COVID-19 Pandemic

We audited the U.S. Department of Housing and Urban Development’s (HUD) response to COVID-19 to determine if it appropriately, effectively, and efficiently tracked, monitored, and issued Federal Housing Administration (FHA) refunds owed to homeowners with terminated loans. During our field work, the Coronavirus 2019 (COVID-19) pandemic began and as a result, we developed a second, more urgent audit objective to determine how COVID-19 has affected policies, procedures, and distribution of FHA refunds and whether HUD’s response was appropriate. We determined that COVID-19 generally did not...

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Reports

Missouri’s Administration of the Governor’s Emergency Education Relief Fund Grant

Apache Tribe of Oklahoma's Use of Coronavirus Relief Fund Payment

CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of the Community Development Financial Institutions Fund's Implementation of the CDFI Rapid Response Program

Remington College’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

Lincoln College of Technology’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

American Rescue Plan- Application of Lessons Learned From the Coronavirus Relief Fund

Interim Audit Update – Air Carrier and Contractor Certifications for Payroll Support Program

Interim Audit Memorandum – The HUD Single Family Insurance Operations Division Should Take Additional Action To Inform Homeowners of Changes to Its FHA Refund Process Resulting From the COVID-19 Pandemic

Interim Audit Update – Coronavirus Relief Fund Recipient Reporting

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