# ED - A20US0045 - 4.1
> **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:** 4.1
## Text
Require the University of Cincinnati to develop and implement written policies and procedures that incorporate the HEERF program’s reporting requirements and ensure that the expenditures in its quarterly HEERF Institutional expenditure reports are accurate and reported in the appropriate expenditure category.
---
*Source: oversight.gov · AI Analytics · CC0 1.0*