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Higher Education Emergency Relief Fund (HEERF) Audits

College students wearing masks in classroom

Any proprietary institution that either (1) expends $500,000 or more in HEERF grant funds during its fiscal year, (2) was on Federal Student Aid’s Heightened Cash Monitoring 1 or 2 lists in a fiscal year in which it expended any HEERF grant funds, or (3) have closed or are in the process of closing must submit a compliance audit covering the institution’s administration of the entire HEERF grant program.

HEERF audits are submitted to the Department of Education’s eZ-Audit System.

Audit Guides and Dear CPA Letters

See below for links to the most recent HEERF audit guides and amendments communicated through Dear CPA Letters. For copies of superseded audit guides, send a request to OIGNon-FederalAudit@ed.gov.

2022 HEERF Audit Guide

Guide for Compliance Attestation Engagements of Proprietary Schools Expending Higher Education Emergency Relief Fund Grants (May 2022) and Transmittal Letter. The 2022 HEERF Audit Guide is effective for fiscal years beginning after June 30, 2021 (June 30, 2022 fiscal year ends), and supersedes the 2021 HEERF Audit Guide and associated Dear CPA Letters.

2021 HEERF Audit Guide 

Guide for Compliance Attestation Engagements of Proprietary Schools Expending Higher Education Emergency Relief Fund Grants (March 31, 2021) and Transmittal Letter. The 2021 HEERF Audit Guide and associated Dear CPA Letters remained in effect for fiscal year ends before June 30, 2022.

  • Dear CPA Letter CPA-22-02: Identifying School’s Unique Entity Identifier in Report Packages (Issued May 13, 2022)
  • Dear CPA Letter CPA-22-01: Reporting Grant Award Numbers in Higher Education Emergency Relief Fund Compliance Attestation Engagement Report Packages (Issued February 28, 2022)
  • Dear CPA Letter CPA-21-06: Proprietary School Higher Education Emergency Relief Fund Compliance Engagement Example Practitioner’s Reports Reflecting Changes for SSAE No. 21 (Issued October 26, 2021)

Available Resources

The following resources are available to assist auditors that perform HEERF audits: