Skip to content Menu

Download tutorial

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.


2022 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. 

Related Content

NACUBO 2022 Annual Meeting

July 16–19, 2022 | Gaylord Rockies Resort & Convention Center | Denver

2022 Planning, Budgeting, and Analytics Forum

SAVE THE "NEW" DATE September 18-20 | Las Vegas and Online

2022 Tax Forum

October 18-19 and November 14-15 | Online