We performed this review to determine whether the Des Moines Independent Community School District expended ESSER grant funds for allowable purposes in accordance with applicable requirements.
We determined that of the 20 expenditures that we reviewed, 17 were allowable and in accordance with applicable requirements. Two expenditures totaling $164,580 were unallowable because they were for advertising and public relations costs prohibited under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 Code of Federal Regulations part 200), and a portion ($33,326) of the remaining expenditure totaling $666,527 appeared to be allowable but Des Moines either did not pay or adequately support proof of payment for that portion (the other $633,201 of this expenditure was both allowable and supported with documentation). We also identified a cash management issue related to the unsupported amount of $33,326 because Des Moines was reimbursed by the ESSER grant for that amount before it had an immediate need for those funds. Lastly, we found that Des Moines complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods or services associated with each ESSER expenditure we reviewed.
We made four recommendations to address the unallowable and unsupported expenditures and the cash management issue that we identified to ensure ESSER funds are used, documented, and managed in accordance with applicable requirements.
Pandemic Relief Aid – Grantees and Subgrantees
See previous work involving pandemic relief aid.