Department of Education

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...

The objective of our audit was to determine whether Federal Student Aid (FSA) designed and implemented processes that provided reasonable assurance that it reallocated unexpended award year 2016–2017 campus-based student financial assistance program funds in accordance with the Hurricanes Harvey...

The objective of our inspection was to describe Federal Student Aid’s (FSA) control activities over institutional processes for completing verification and reporting verification results in accordance with Federal requirements.We found that FSA implemented control activities over institutional...