We performed this review to determine whether the Southeast Polk Community School District expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements.
We determined that all 20 expenditures (5 personnel and 15 non-personnel) that we reviewed were allowable. Allowable activities generally include those authorized by the Elementary and Secondary Education Act, Individuals with Disabilities Education Act, Adult Education and Family Literacy Act, Carl D. Perkins Career and Technical Education Act of 2006, and subtitle B of title VII of the McKinney-Vento Homeless Assistance Act. However, for one expenditure totaling $62,000 for school bus air conditioners, Southeast Polk did not award or maintain documentation supporting its awarding of a contract to the selected vendor, which did not comply with Federal Regulations.
We made one recommendation to address the procurement 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.