The purpose of this report is to share with the U.S. Department of Education (Department) observations made by the Office of Inspector General (OIG) concerning institutions of higher education (IHE) that ceased to provide educational instruction in all programs of study (closed) and received or had access to coronavirus response and relief aid through the Higher Education Emergency Relief Fund (HEERF). This report includes suggestions to enhance the Department's ability to protect these funds from fraud, waste, and abuse. It was determined that at least $1,261,329 in HEERF grants were awarded to and drawn down by closed IHEs. This analysis was conducted in response to information learned during outreach with the Department and complaints the OIG received.