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List of Abbreviations in the Audit of the Berkshire Community College

A list of the different abbreviations used in the audit of the Berkshire Community College

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Overview

ARP	American Rescue Plan
BCC	Berkshire Community College
CARES	Coronavirus Aid, Relief, and Economic Security
CFO	chief financial officer
COVID-19	2019 coronavirus
CRRSAA	Coronavirus Response and Relief Supplemental Appropriations Act
EOE	Executive Office of Education
EOTSS	Executive Office of Technology Services and Security
ESF	Education Stabilization Fund
FAFSA	Free Application for Federal Student Aid
GEER	Governor’s Emergency Education Relief
HEERF	Higher Education Emergency Relief Fund
ICP	internal control plan
ICQ	Internal Control Questionnaire
IHE	institution of higher education
ISA	interdepartmental service agreement
MDHE	Massachusetts Department of Higher Education
US DOE	United States Department of Education

Date published:	August 30, 2022

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