The objectives of our review were to review States’ initial 45-day GEER Fund reports to determine how States plan to allocate funds to entities within the three authorized categories: local educational agencies (LEA), institutions of higher education (IHE), and education-related entities, and the criteria upon which these decisions were based; and review GEER Fund annual reports to identify changes to and progress made from the initial plans in the 45-day reports. We found that within the three authorized entity categories, 45 States (87 percent) planned to allocate GEER funds to LEAs, 39...
University of Cincinnati’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants
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...
Pandemic Highlights Need for Additional Tribal Drinking Water Assistance and Oversight in EPA Regions 9 and 10
See the additional details link below for the full report, report summary, multimedia or any agency follow-up.
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...
Inconsistent Grantee and Subgrantee Reporting of Education Stabilization Fund Subprograms in the Federal Audit Clearinghouse
The purpose of this flash report is to share with the U.S. Department of Education (Department) observations made by the Office of Inspector General (OIG) concerning grantees and subgrantees inconsistently reporting audit data on Department subprograms, or unique components of a program, to the Federal Audit Clearinghouse (FAC), the designated repository of single audit data. We found that grantees and subgrantees are not consistently reporting expenditures of Education Stabilization Fund (ESF) subprogram awards in the FAC. Specifically, when entering Federal award information into the Data...
This guide summarizes the fraud reporting requirements most relevant to entities receiving pandemic relief funds and auditors of those entities.
Audit of the State of Michigan’s Administration of the Governor’s Emergency Education Relief Fund (GEER) Grant
Determine whether Michigan designed and implemented (1) awarding processes that ensured that the 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 (2) monitoring processes to ensure that subgrantees used GEER grant funds in accordance with the Coronavirus Aid, Relief, and Economic Security (CARES) Act and other applicable Federal requirements.
The objective of our review was to evaluate the results of Federal Student Aid’s (FSA) process for suspending involuntary collection and refunding payments involuntarily collected on defaulted Department-held loans in response to the Coronavirus pandemic. We found that FSA suspended administrative wage garnishments and the U.S. Department of Treasury (Treasury) offsets for over 96 percent of the borrowers that FSA collected payments for within 90 days of March 13, 2020, the start of the suspension period. However, as of October 23, 2020, we found that FSA continued to receive administrative...
Review of Local Educational Agencies’ Use of Elementary and Secondary School Emergency Relief Funds for Technology
The review will cover selected LEAs’ experience with purchasing technology to continue students’ instruction as schools closed and reopened in response to the Coronavirus pandemic. The review will include a survey to obtain information regarding the types of technology purchased, the impact the technology had on student learning, and the challenges LEAs faced related to the purchase and maintenance of that technology.