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

Audit · Department of Education OIG · 2021-09-24 · about Department of Education

Report

Title
Lincoln College of Technology’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants
Submitting OIG
Department of Education OIG
Component agency
Department of Education
Type
Audit
Publication date
2021-09-24

Summary

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.

Recommendations (5)

#StatusText
1.1ClosedWe 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…
2.1ClosedRegarding 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…
2.2ClosedIf 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…
3.1ClosedWe 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…
3.2ClosedWe 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).

Source

Authoritative
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