# Lincoln College of Technology’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants
> **Audit** by 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

- **Rec 1.1** (Closed): We 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…
- **Rec 2.1** (Closed): Regarding 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…
- **Rec 2.2** (Closed): If 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…
- **Rec 3.1** (Closed): We 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…
- **Rec 3.2** (Closed): We 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
- [oversight.gov report page](https://www.oversight.gov/reports/audit/lincoln-college-technologys-use-higher-education-emergency-relief-fund-student-aid)
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