Yukon-Koyukuk School District’s Use of Elementary and Secondary School Emergency Relief Funds (Alaska)

We performed this review to determine whether the Yukon-Koyukuk School District’s (Alaska) expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all of the ESSER expenditures we reviewed for the Yukon-Koyukuk School District (Yukon-Koyukuk) were allowable. However, we found that Yukon-Koyukuk did not comply with key competitive procurement process or documentation requirements when procuring the goods or services associated with three (38 percent) of eight non-personnel expenditures, totaling $24,386 (26 percent) of the $92,527 in non-personnel expenditures we reviewed. For these expenditures, Yukon-Koyukuk used a competitive process but did not maintain documentation supporting its awarding of contracts to the selected vendors. We made two recommendations to address the procurement issues we identified to ensure ESSER funds are used, documented, and managed in accordance with applicable requirements.