We performed this review to determine whether Lincoln County School District (Lincoln) expended ESSER grant funds for allowable purposes in accordance with applicable requirements.
We determined that all the ARP ESSER expenditures we reviewed for Lincoln were allowable and in accordance with applicable requirements. We also found that Lincoln 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 ARP ESSER expenditure we reviewed.
Because we identified no exceptions for the ARP ESSER expenditures that we reviewed, our report does not include recommendations.
Pandemic Relief Aid – Grantees and Subgrantees
See previous work involving pandemic relief aid.