Finding Text
ACTIVITIES ALLOWED OR UNALLOWEDCriteria: The purpose of the ARP-ESSER fund is to provide Local Educational Agencies (LEAs) with emergency relief funds to help schools return safely to in-person instruction, maximize in-person instructional time, sustain the safe operation of schools, and address the academic, social, emotional, and mental health impacts of the COVID-19 pandemic on the Nation's students. ARP-ESSER funds are ultimately to be used to prevent, prepare for and respond to the COVID-19 pandemic.Condition: The district purchased general athletic supplies, shot clocks, a high jump pit and wrestling mats in the amount of $43,448 with ARP-ESSER funds.Cause: Responsible personnel misinterpreted the purpose of the ARP-ESSER funds.Effect: Noncompliance with Activities Allowed or Unallowed Requirements.Questioned Costs: $43,448.Recommendation: Expenditures from ARP-ESSER funds must be specifically used to prevent, prepare for and respond to the COVID-19 pandemic. The district should revisit the requirements and restrictions for using ARP-ESSER funds and develop formal policies and procedures to ensure compliance with the requirements. The policies and procedures should be documented and disseminated to all applicable personnel.Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.