# ED - F24CA0170 - 3
> **Open** recommendation · 2024-09-23
**Report:** Des Moines Independent Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds ([detail](https://api.ai-analytics.org/ig-report/42471))
**OIG report number:** F24CA0170
**Recommendation number:** 3
## Text
We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to calculate the interest earned (actual or imputed) on any ESSER grant funds that were retained(withheld) and not immediately paid to vendors, and if applicable, ensure that the correct amount of interest is returned tothe Federal government in accordance with 2 C.F.R. section 200.305(b)(9).
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*Source: oversight.gov · AI Analytics · CC0 1.0*