# ED - A20US0045 - 2.1
> **Closed** recommendation · 2023-01-17
**Report:** University of Cincinnati’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants ([detail](https://api.ai-analytics.org/ig-report/34316))
**OIG report number:** A20US0045
**Recommendation number:** 2.1
## Text
Require the University of Cincinnati to develop and implement written policies and procedures, including procedures that would identify and prevent improper revenue recognition and duplicate charges, to ensure that future calculations for charging lost revenue to its HEERF Institutional grant are reviewed for accuracy and consistency with its financial reporting policies and procedures.
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*Source: oversight.gov · AI Analytics · CC0 1.0*