Federal Reports

This report presents the results of our audit of the United States Postal Regulatory Commission’s(PRC) Compliance with the Federal Information Security Modernization Act of 2014 for FiscalYear 2024.

We performed this review to determine whether Linn-Mar Community School District (Iowa) expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all 20 (100 percent) ESSER expenditures that we reviewed for Linn-Mar were allowable. However, we found that Linn-Mar did not comply with key competitive procurement process or documentation requirements when procuring the goods or services associated with 6 (40 percent) of the 15 non-personnel expenditures, totaling $228,510 (49 percent) of the $466,572 in non-personnel expenditures reviewed. For these expenditures, Linn-Mar either did not use a competitive procurement process or failed to maintain documentation sufficient to support that a competitive procurement process was used. We made two recommendations to address the procurement issues that we identified to ensure that ESSER funds are used, documented, and managed in accordance with applicable Federal requirements.