Department of Education

The objectives of our audit were to determine whether National Aviation Academy of Tampa Bay (1) applied and documented its use of professional judgment in accordance with sections 479A and 480 of the Higher Education Act of 1965, as amended (HEA), and (2) reported its use of professional judgment...

Our objective was to analyze the risk of illegal, improper, and erroneous purchases and payments made through the Department’s purchase card program.We assessed the risk of illegal, improper, and erroneous purchases made through the Department’s purchase card program as moderate-high and determined...

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. We also...

The objective of our audit was to determine whether the Department of Education (Department) is providing adequate oversight of grantee performance and funds awarded under the Student Support and Academic Enrichment (SSAE) program and is ensuring that State educational agencies (SEA) are meeting...

The purpose of this flash report is to share with the U.S. Department of Education (Department) observations made by the Office of Inspector General (OIG) concerning grantees and subgrantees inconsistently reporting audit data on Department subprograms, or unique components of a program, to the...

The objective of our audit was to determine the extent to which the U.S. Department of Education had processes for ensuring that Federal Student Aid’s (FSA) fiscal year (FY) 2020–2024 strategic goals, objectives, and related performance indicators were effective. FSA did not have documented...

This guide summarizes the fraud reporting requirements most relevant to entities receiving pandemic relief funds and auditors of those entities.

The objectives of our inspection were to describe 1. the involvement of the U.S. Department of Education (Department) in transactions among Education Management Corporation, Dream Center Education Holdings, LLC (Dream Center), Education Principle Foundation, and Studio Enterprise Manager, LLC, and...

The purpose of this flash report is to apprise the U.S. Department of Education (Department) of the risk that the Puerto Rico Department of Education (Puerto Rico DOE) used Department program funds for payroll costs related to inactive employees1 from 2007 to 2020.We found that the Puerto Rico DOE...

The objective of our review was to evaluate the results of Federal Student Aid’s (FSA) process for suspending involuntary collection and refunding payments involuntarily collected on defaulted Department-held loans in response to the Coronavirus pandemic.We found that FSA suspended administrative...