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The U.S. Department of Education (ED) Office of Inspector General (OIG) first issued guidance about upcoming audits of Coronavirus Aid, Relief, and Economic Security (CARES) Act Higher Education Emergency Relief Fund (HEERF) spending and administration in May, and recently launched CARES Act audits with select schools across the country.
The OIG’s HEERF audits are expected to address how institutions of higher education have spent their relief funds, compliance with key provisions of the CARES Act and ED guidance, as well as any alleged fraud, misuse, or abuse relating to HEERF funds. The OIG’s CARES Act reviews can be narrowly focused on one specific compliance issue or cover a wide range of requirements. In our experience, OIG audits are frequently more in-depth than an annual audit and even other compliance reviews. Based on the OIG’s audit plan and what we are seeing from early activity by the OIG in this area,
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Whether it was in a third grade classroom, on a community college campus, or in the most advanced university research lab, it is fair to say the 2020 fall semester looked different than any we have seen before.
As the country rushed to adapt to the pandemic in mid-March, the nation’s education enterprise scrambled to alter instructional fundamentals that had been in place, in many cases, for more than a century. Virtual learning, long viewed as a supplemental approach, became a primary instructional tool. Teachers donned PPE and reconfigured their classrooms, seeking to find ways to connect with students in between frequent outbreak-driven closures. Perhaps most challenging, even as these structural and pedagogical shifts have occurred, severe disruptions to the financial models of both K-12 and higher education have occurred.
(This article does not include information on the federal stimulus funding approved in late December, which may also impact the deadlines of the first round of stimulus funding described below.)
The University of Hawaiʻi’s 10 campuses have provided $12 million in emergency financial aid grants to more than 20,000 students, completing the disbursement of the first of three allotments from the federal government through the Higher Education Emergency Relief Fund (
HEERF) of the Coronavirus Aid, Relief, and Economic Security (
CARES) Act.
UH is on track to meet the April 2021 deadline to spend the three allotments, a total of $44.9 million in
HEERF monies that have been awarded directly to the campuses.