Reports
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Pandemic Response Accountability Committee
A Review of Pandemic Relief Funding and How It Was Used In Six U.S. Communities: Marion County, Georgia
To learn how communities across the nation responded to the pandemic, we initiated a multi-part review of six communities—two cities, two rural counties, and two Tribal reservations. This report is the fourth community-specific report and focuses on our work in Marion County, Georgia, where we previously identified that recipients, including city government, small businesses, and individuals, received almost $39 million from 27 pandemic relief programs and subprograms. This report provides a closer look at six pandemic programs and subprograms provided to Marion County by six federal...
AmeriCorps Office of Inspector General
Management Alert: Concerns Regarding the Obligation of Rescinded Pandemic Funds and Grant Process Documentation
In early 2021, AmeriCorps received $1 billion in supplemental funding under the American Rescue Plan (ARP) primarily to award grants in support of its programs. These funds were to remain available until September 30, 2024. On June 3, 2023, however, Congress rescinded all unobligated AmeriCorps ARP program funds. As part of our oversight of ARP funds, the AmeriCorps Office of Inspector General (AmeriCorps OIG) identified more than 100 Notices of Grant Award involving ARP funds issued after June 3, 2023. Although AmeriCorps’ position is that these grants could still be awarded because they were...
Pandemic Response Accountability Committee
Semiannual Report to Congress: April 1, 2024 - September 30, 2024
Department of Education OIG
Tennessee Department of Education’s Administration and Oversight of Emergency Assistance to Nonpublic Schools Grant Funds
Congress provided $5.5 billion for the Emergency Assistance to Nonpublic Schools (EANS) program. The purpose of the EANS programs, authorized under the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) and American Rescue Plan (ARP), is to provide services or assistance to eligible nonpublic schools to address educational disruptions caused by the COVID-19 emergency. Our audit sought to determine whether the Tennessee Department of Education (Tennessee) designed and implemented (1) application processes that adequately assessed nonpublic schools’ eligibility for EANS...
Department of Education OIG
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...
Department of Education OIG
Linn-Mar Community School District’s Use of Elementary and Secondary School Emergency Grant Funds (Iowa)
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...
Department of Education OIG
Lower Kuskokwim School District’s Use of Elementary and Secondary School Emergency Relief Funds (Alaska)
We performed this review to determine whether the Lower Kuskokwim School District expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all the ESSER expenditures we reviewed for Lower Kuskokwim were allowable and in accordance with applicable requirements. We also found that Lower Kuskokwim complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods or services...
Pandemic Response Accountability Committee
A Review of Pandemic Relief Funding and How It Was Used In Six U.S. Communities: Sheridan County, Nebraska
To learn how communities across the nation responded to the pandemic, we initiated a multi-part review of six communities—two cities, two rural counties, and two Tribal reservations. This report is the third community-specific report and focuses on our work in Sheridan County, Nebraska, where we previously identified that recipients, including city government, small businesses, and individuals, received almost $61 million from 31 pandemic relief programs and subprograms. This report provides a closer look at six pandemic programs and subprograms provided to Sheridan County by six federal...
Department of Education OIG
Southeast Polk Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds (Iowa)
We performed this review to determine whether the Southeast Polk Community School District t expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all 20 expenditures (5 personnel and 15 non-personnel) that we reviewed were allowable. Allowable activities generally include those authorized by the Elementary and Secondary Education Act, Individuals with Disabilities Education Act, Adult Education and Family Literacy Act, Carl D. Perkins Career and Technical Education Act of 2006, and...
Department of Education OIG
Matanuska-Susitna Borough School District’s Use of Elementary and Secondary School Emergency Relief Funds (Alaska)
We performed this review to determine whether the Matanuska-Susitna Borough School District expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all the ESSER expenditures we reviewed for Matanuska-Susitna were allowable and in accordance with applicable requirements. We also found that Matanuska-Susitna complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods...