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 reviewed Lincoln’s cash management practices and the timeliness and quality of the data Lincoln reported on its use of HEERF funds.LESC generally used the Student Aid portion of Lincoln’s HEERF funds for allowable and intended purposes but did not always use the Institutional portion of its funds in accordance with Federal requirements. We found that LESC did not adequately document eligibility determinations for a small number of students who received emergency financial aid grants, improperly applied Institutional grant funds to credit student accounts, improperly charged expenditures that extended beyond the grant performance period, and did not follow cash management requirements.
| Report Date | Agency Reviewed / Investigated | Report Title | Type | Location | |
|---|---|---|---|---|---|
| Department of Education | Lincoln College of Technology’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants | Audit | Agency-Wide | View Report | |
| Federal Labor Relations Authority | Top Management and Performance Challenges Facing the Federal Labor Relations Authority | Top Management Challenges | Agency-Wide | View Report | |
| U.S. Agency for International Development | USAID Has Contract Termination Guidance That Aligns With Federal Contracting Requirements, but Employees Could Benefit from Additional Resources | Audit | Agency-Wide | View Report | |
| U.S. Agency for International Development | Financial Audit of the Bitter Yuca for Sweet Milk Project in Colombia Managed by Cooperativa Colanta, Cooperative Agreement 72051419CA00006, for the Fiscal Year Ended December 31, 2020 | Other |
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View Report | |
| U.S. Agency for International Development | Financial Audit of the Productive Entrepreneurship for Peace Program, Managed by Banco de las Microfinanzas - Bancama S.A. Cooperative Agreement 72051419CA00001, January 1 to December 31, 2020 | Other |
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View Report | |
| U.S. Agency for International Development | Financial Audit of the USAID Read Program, Managed by Universidad Iberoamericana in the Dominican Republic, Cooperative Agreement AID-517-A-15-00005, January 1 to December 31, 2020 | Other |
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View Report | |
| U.S. Agency for International Development | Audit of the Fund Accountability Statement of NNLE United Nations Association of Georgia, Under Multiple Awards, January 1 to December 31, 2019 | Other |
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View Report | |
| U.S. Agency for International Development | Audit of the Fund Accountability Statement of Center for Media Development and Analysis, Under Multiple Awards in Bosnia and Herzegovina, January 1 to December 31, 2020 | Other |
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View Report | |
| U.S. Agency for International Development | Financial Audit of CESVI Under Multiple USAID Agreements, for the Fiscal Year Ended December 31, 2018 | Other |
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View Report | |
| U.S. Agency for International Development | Examination of Costs Claimed on Flexibly Priced Contracts by Panagora Group, Inc. for the Fiscal Year Ended December 31, 2018 | Other |
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View Report | |
