# Remington College’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants
> **Audit** by Department of Education OIG · 2021-09-28
> *About: Department of Education*
## Report
- **Title:** Remington College’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:** 2021-09-28

## Summary

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.


## Recommendations

- **Rec 2.1** (Closed): Require Remington College to return to the Department the $80,121 in Institutional grant funds spent beyond the supplemental Institutional grant period or reallocate the funds to other allowable costs.
- **Rec 2.2** (Closed): Clarify whether the costs that Remington College initially charged to its Institutional grant for student computers were allowable under the law and existing guidance, and determine whether Remington College’s subsequent reallocation of costs for…
- **Rec 2.3** (Closed): Determine whether the $639,400 that Remington College charged to its Institutional grant for contracts awarded without a competitive procurement process was reasonable when compared to the quality and costs of suitable alternatives, and if not,…
- **Rec 2.4** (Closed): Require Remington College to incorporate in its policies and procedures for managing HEERF grant funds the Federal requirements related to charging only allowable costs during the grant performance period, using competitive processes for selecting…
- **Rec 2.5** (Closed): Require Remington College to ensure that school officials responsible for making purchasing decisions receive sufficient training on Federal rules and regulations related to grant administration and management.
- **Rec 3.1** (Closed): Require Remington College to incorporate in its policies and procedures for managing Institutional grant funds the Federal cash management requirements related to minimizing the time between drawing down and spending Federal grant funds, including…
- **Rec 3.2** (Closed): Require Remington College to incorporate in its policies and procedures for managing Student Aid grant funds the Federal cash management requirements related to maintaining the funds in an interest-bearing account and remitting interest earned in…
- **Rec 3.3** (Closed): Determine whether Remington College accurately calculated interest and ensure that the correct amount of interest is returned to the Federal government in accordance with 2 C.F.R. § 200.305(b)(9).
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/remington-colleges-use-higher-education-emergency-relief-fund-student-aid-and)
---
*AI Analytics · CC0 1.0*