The document provides a detailed overview of the Higher Education Emergency Relief Fund (HEERF) as discussed in a COGR panel session on June 10, 2021, featuring perspectives from both the U.S. Department of Education and several universities. Rich Williams, representing the Department of Education, outlines the session structure and highlights ongoing discussions surrounding financial compliance and costing issues, including those related to HEERF. University representatives from the University of South Alabama and Cornell University share institution-specific approaches to managing HEERF funds, covering topics such as internal decision-making processes, compliance and reporting practices, and the allocation of funds for both institutional and student relief. The University of South Alabama emphasized the importance of internal proposals, close collaboration with legal and audit professionals, and exclusion of certain expenditures from F&A calculations, while Cornell detailed its HEERF funding chronology, management strategies, and audit considerations. Lindsey Tepe of APLU provided an update on HEERF disbursements over the three legislative rounds, noting the evolving availability of data and the impact of new funding on reporting metrics.
Overall, the session underscores the multi-layered challenges faced by higher education institutions in administering HEERF funds, including adapting to changing federal guidance, ensuring compliant and transparent expenditure practices, and maintaining rigorous documentation and audit readiness. The discourse reflects the significant financial support HEERF has provided to higher education, while also illustrating the complexities of its implementation at both the federal and institutional levels.
