The objective of the 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. The audit covered Remington College's use of HEERF funds from the grant award date through September 30, 2020. Because Remington College drew down but did not expend all Institutional grant funds by September 30, 2020, expenditures through December 31, 2020, that were paid for with Institutional grant funds that the school had drawn down by September 30, 2020 were also included in the review. The audit also covered Remington College's cash management practices and reporting of HEERF expenditures. 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. Remington College spent Institutional funds for several unallowable purposes and did not always follow Federal procurement and cash management requirements. It was also determined that the information in Remington College's required HEERF reports posted on its website was generally accurate, complete, and timely.