Finding Text
U.S. Department of Education
Pass-Through Iowa Department of Education
Education Stabilization Fund:
84.425B COVID-19 Discretionary Grants: Rethink K-12 Education Models Grants
84.425U COVID-19 ARP Elementary and Secondary School Emergency
Relief Fund (ARP-ESSER)
Federal Award Year: 2023
Finding: The District overcharged the Education Stabilization Fund program for software costs.
Criteria: When the U.S. Department of Education (ED) awarded ESSER I, II and III funds to states
it noted the funds should “not be included as a cost or used to meet cost-sharing or matching requirements of any other federally financed program in either the current or a prior period.”
Condition: The District expended Education Stabilization Fund program funding to purchase software, but received a Rethink K-12 Education Models Discretionary Grant (84.425B) for the item.
Cause: The District did not tie out all ESSER funds at the end of the year to ensure accuracy in amounts charged.
Questioned Costs: $12,090
Effect: The District overspent allowable funds as approved by the Iowa Department of Education for software by $12,090.
Context: The District charged two grants for the same software item. The questioned costs are 1.4% of total program expenditures.
Identification as a repeat finding: This is not a repeat finding.
Recommendation: We recommend the District repay the amount overcharged or submit qualifying expenses in 2024 for the grant award.
Response and Corrective Action Plan: The District will review current processes for grant reconciliation.