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2023 Tutorial: Updates the 2020 Employee Retention Credit Tutorial, providing information on significant changes.

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2022 Tutorials

1 - HEERF 2022 New Quarterly Reporting Form (posted 7/8/22)

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Revised for quarterly reports due July 11, 2022, for the second calendar quarter April 1 - June 30, 2022.

A major change is that the new report form combines reporting for HEERF student and institutional awards. There is no longer a requirement to post a separate narrative report for HEERF student aid awards.

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  • If this quarterly report is an institution's final report, check the final report box and email your website address (where the report is posted) to
  • Indicate your total HEERF amount(s) awarded for the program(s) indicated on the form (amounts requested are total awards and not quarterly information). 
  • ESF Transparency Portal link -- ED has built a site with information for the public. Look up HEERF and your state and your institution.

On July 7, 2022, the Department of Education posted the new quarterly reporting form (QRF) to its Reporting and Data Collection page. The HEERF Response Team reached out to institutional GAN contacts and provided the final QRF the week of June 27, 2022.

In a June 23, 2022 webcast:

  • The Department of Education (ED) stated that reported disbursements should agree with amounts institutions have drawn from G5. This clarifies guidance provided in a 2020 webcast and is consistent with annual reporting guidance provided late in 2021. If necessary, institutions should make this change prospectively.
  • ED also indicated that reports could be posted on July 11, 2022 because July 10 falls on a Sunday.

2 - HEERF 2021 Annual Report  (posted 4/30/22)

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Note: NACUBO’s Tutorial uses a HEERF Funds drawdown approach to reporting, based on November 2021 guidance from ED. However, ED guidance in 2020 indicated that an expenditure approach is acceptable for institutional funds reporting (even if funds are not drawn from G5).

Below are additional resources that ED has available to support reporting efforts.

EDUCATION STABILIZATION FUND: GRANTEE HELP provides additional resources to support reporting efforts. Resources consist of:

  • Year 2 Reporting FAQ
  • PDF of the Annual Performance Report Form
  • Analysis of differences between HEERF fist year reporting and second year reporting (calendar 2021 compared against calendar 2020 reporting requirements)
  • HEERF Data Collection Video (video with technical assistance on HEERF second year annual reporting)
  • HEERF data collection: Year two slides with notes
  • HEERF reporting resources and expectations letter
  • HEERF Business Rules Guide
  • HEERF User Guide
  • Resolving HEERF Business Rules (step by step reporting instructions)
  • HEERF User Guide (assistance for using the reporting portal and more)
  • Resolving HEERF Business Rules (contains programmatic logic for the flow of information on the portal reporting tool)
  • Department of ED Webinar, November 2021 on HEERF Quarterly Reporting (Cash versus accrual for expenditure reporting: page 9 of doc on institutional expenditure table)

OMB Compliance Supplement: ED Guidance from 2020 and 2021 has been codified in the OMB 2021 Compliance Supplement. Although reporting is a compliance category, we believe that auditors will only be required to test that the report was submitted in a timely manner; ED has not identified quantitative testing requirements for key line items on the institutional use of HEERF funds reports. Institutions should check with their auditors concerning major program audit requirements for HEERF. 

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