ACUA: Live in Las Vegas Volume 66 | Number 1 | Summer 2022 Leadership A Growing Trend: ESG Reporting for Higher Education Institutions - Dan Graves, Greg Englert Risk & Compliance Auditing Construction Costs - Curt Plyler The Significance of Cost Transfers - Erin Egan, Colleen Tedeschi Tools & Resources Environmental Health and Safety in Higher Ed – How institutions can implement internal controls to protect their community - Adrienne Larmett, Kyra Castano Performing an Internal Self-Assessment of your Internal Audit Department - Kara Hefner ACUA Letter from the Editor - Gavin Shubert Letter from the President - Brian Daniels