Reports
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Department of Education OIG
Federal Student Aid’s Performance Measures and Indicators for Returning Borrowers to Repayment
The inspection sought to determine whether the Federal Student Aid office (FSA) established performance measures and indicators for returning borrowers to repayment. We found that FSA needed to establish effective performance measures and indicators to evaluate its performance for returning borrowers to repayment. Although FSA and the Office of the Undersecretary established operational and strategic objectives and operational goals for returning borrowers to repayment, they were not written in specific and measurable terms. In addition, although FSA identified several data metrics as...
Department of Education OIG
Burlington Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds (Iowa)
We performed this review to determine whether the Burlington Community School District (Burlington) expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all the ESSER expenditures we reviewed for Burlington were allowable and in accordance with applicable requirements. We also found that Burlington complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods or...
Department of Education OIG
Illinois’ Oversight of Local Educational Agency ARP ESSER Plans and Spending
The objectives of the audit were to determine whether the Illinois State Board of Education (Illinois) had an adequate oversight process in place to ensure that (1) local educational agencies’ (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and their approved LEA ARP ESSER plans. We found that Illinois generally had adequate processes to ensure that LEA ARP ESSER plans met applicable requirements. However, it did not communicate accurate...
Treasury Inspector General for Tax Administration
The IRS Continues to Reduce Backlog Inventories in the Tax Processing Centers
Department of Education OIG
U.S. Department of Education’s Higher Education Emergency Relief Fund Audit Resolution Activities
The report presents information on independent audits with findings pertaining to the Higher Education Emergency Relief Fund (HEERF) and audit resolution activities conducted by the U.S. Department of Education. Our review focused on independent audits of HEERF recipients from April 2020 through June 2023. We found that the number of independent audits with findings pertaining to HEERF and requiring resolution by the Office of Finance and Operations (OFO) increased significantly over the past few years, as did the number of audits with complex findings as determined by OFO staff. However, the...
Treasury Inspector General for Tax Administration