# U.S. Department of Education’s Higher Education Emergency Relief Fund Audit Resolution Activities
> **Other** by Department of Education OIG · 2023-11-15
> *About: Department of Education*
## Report
- **Title:** U.S. Department of Education’s Higher Education Emergency Relief Fund Audit Resolution Activities
- **Submitting OIG:** Department of Education OIG
- **Component agency:** Department of Education
- **Type:** Other
- **Publication date:** 2023-11-15

## Summary

The report presents information on independent audits with findings pertaining to the Higher Education Emergency Relief Fund (HEERF) and audit resolution activities conducted by the U.S. Department of Education. Our review focused on independent audits of HEERF recipients from April 2020 through June 2023. We found that the number of independent audits with findings pertaining to HEERF and requiring resolution by the Office of Finance and Operations (OFO) increased significantly over the past few years, as did the number of audits with complex findings as determined by OFO staff.


## Recommendations

- **Rec 1.1** (Closed): We recommend that the Assistant Secretary, Office of Finance and Operations— Assess GRMSD’s future workloadbased on the anticipated volume and complexity of independent audits with potential HEERF findings that are likely to besubmitted through the…
- **Rec 1.2** (Closed): We recommend that the Assistant Secretary, Office of Finance and Operations— Evaluate whether the staffing levelassigned to HEERF audit resolution activities is sufficient to support the timely and effective resolution of all outstandingand…
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/other/us-department-educations-higher-education-emergency-relief-fund-audit-resolution)
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