The objective of our audit was to determine if Remington College used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) grant funds for allowable and intended purposes.
Remington College generally used the Student Aid portion of its HEERF grant 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 Remington College spent Institutional funds for several unallowable purposes and did not always follow Federal procurement and cash management requirements.
We made eight recommendations, including that the Department require Remington College to return $80,121 in Institutional grant funds spent beyond the supplemental Institutional grant period or reallocate the funds to other allowable costs; (2) clarify whether the costs the school initially charged to its Institutional grant for student computers were allowable under the law and existing guidance, and determine whether Remington College’s subsequent reallocation of costs for other expenses in the amount of $64,985 was appropriate; (3) determine whether the $639,400 that Remington College charged to its Institutional grant for contracts awarded without a competitive procurement process was reasonable when compared to the quality and costs of suitable alternatives, and if not, require appropriate corrective actions; and (4) require Remington College to incorporate Federal requirements related to grant performance periods, procurements, and cash management in its policies and procedures for managing HEERF grant funds.
Implementing Pandemic Relief Laws
This is one of two reports in a series; see also our report on Lincoln Tech. Find other OIG reports on HEERF on our Pandemic Relief page.