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.
Open Recommendations
| Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
|---|---|---|---|---|---|
| 1.1 | No | $0 | $0 | ||
| We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require the Iowa Department of Education (Iowa) to require Linn-Mar to determine whether the $228,510 that Linn-Mar charged to the ESSER grant without using a competitive procurement process or obtaining price or rate quotations from an adequate number of vendors was reasonable when compared to the costs of suitable alternatives, and if not, require appropriate corrective actions. | |||||
| 1.2 | Yes | $0 | $0 | ||
| We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require the Iowa Department of Education (Iowa) to require Linn-Mar to ensure that LEA officials responsible for making and documenting purchasing decisions receive sufficient training on Federal procurement requirements, including those covered under 2 C.F.R. sections 200.318(i) and 200.320 (methods of procurement to be followed). | |||||
