Submitting OIG:
Report Description:
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. However, the number of staff assigned to audit resolution activities remained relatively constant during this same period—resulting in a more than fourfold increase in the number of audits assigned for resolution per person. OFO is now facing a significant backlog of outstanding HEERF audits requiring resolution and without immediate action, the timeliness and effectiveness of the resolution of HEERF audit findings could be reduced. We recommended that OFO assess its workload demands and evaluate the sufficiency of the staffing level assigned to HEERF audit resolution activities.
Date Issued:
Wednesday, November 15, 2023
Agency Reviewed / Investigated:
Submitting OIG-Specific Report Number:
F23AS0141
Component, if applicable:
Office of Finance and Operations
Location(s):
Agency-Wide
Type of Report:
Other
Special Projects:
Questioned Costs:
$0
Funds for Better Use:
$0
Report updated under NDAA 5274:
No
View Document:
Attachment | Size |
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FY24F23AS0141012924SECUREDv100.pdf | 2.21 MB |