Review of Final Expenditures Under the American Recovery and Reinvestment Act for Selected Educational Agencies

Our nationwide review of how LEAs obligated and spent Recovery Act money in the final year of funding covered the Puerto Rico Department of Education (as both a State educational agency (SEA) and an LEA), four other SEAs, and eight LEAs. Our review did not find that the LEAs used Recovery Act funds in an inappropriate or wasteful manner to avoid lapsing funds for the programs in our scope.1 We also determined that the SEAs and LEAs generally obligated and spent Recovery Act funds in accordance with applicable laws, regulations, guidance, and program requirements. However, we identified some issues involving Puerto Rico and LEAs in Arkansas, Delaware, and Florida that were included in separate reports to the SEAs.