The objectives of the audit were to determine whether the State of Missouri (Missouri) designed and implemented awarding processes that ensured that the Governor's Emergency Education Relief Fund (GEER grant) was used to support local educational agencies (LEAs) and institutions of higher education (IHEs) that were most significantly impacted by the coronavirus or LEAs, IHEs, or other education-related entities within the State that were deemed essential for carrying out emergency educational services; and monitoring processes to ensure that subgrantees used GEER grant funds in accordance with the Coronavirus Aid, Relief, and Economic Security Act and other applicable Federal requirements.
For two of the three initiatives Missouri funded with its GEEF grant, State entities designed and implemented awarding processes that ensured the funds were used to support LEAs and IHEs that were most significantly impacted by the coronavirus, as determined by the State. However, for the third initiative, although the Missouri Department of Elementary and Secondary Education created a methodology designed to ensure the funds were used to support LEAs that were most significantly impacted by the coronavirus, it did not correctly implement the process it designed. As a result, we could not determine whether Missouri awarded GEERF grant funds to LEAs most significantly impacted by the coronavirus.
We made three recommendations, including that Missouri provide evidence that its reallocations are accurate and complete, and if not, make proper corrections as needed, and inform the affected LEAs accordingly. We also recommended that it develop and implement controls to ensure that allocation methodologies are implemented as designed and funding decisions are fully supported.
Implementing Pandemic Relief Laws
This is one of three reports in this audit series, with Michigan and Oklahoma. See also our Pandemic Relief Aid page for more information on our work in this area.