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ARTICLE · 19 MAY 2021

HEERF Audit Guide And Webinar Recording Now Available

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On March 31, 2021, the U.S. Department of Education's Office of Inspector General published its "Guide for Compliance Attestation Engagements of Proprietary Schools Expending Higher Education...

United StatesAccounting and Audit
Scott Goldschmidt
Scott Goldschmidt
Jayna Marie Rust
Jayna Marie Rust
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On March 31, 2021, the U.S. Department of Education's Office of Inspector General published its "Guide for Compliance Attestation Engagements of Proprietary Schools Expending Higher Education Emergency Relief Act Funds" (the "Guide"). The Guide details the grant program auditing requirements for proprietary institutions, including which institutions must obtain an audit, what must be audited, and when the audit must be submitted.

We understand that many of the compliance requirements found in the Guide, particularly the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards found at 2 C.F.R. §200, are unfamiliar to many proprietary institutions. To help provide clarity on these requirements, Scott Goldschmidt and Jayna Rust collaborated with Mike Wherry and Ted Blendermann on the following article and webinar organized and hosted by McClintock & Associates:

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