# ED - A22CA0095 - 2.2
> **Open** recommendation · 2023-10-12
**Report:** Kentucky’s Oversight of Local Educational Agency ARP ESSER Plans and Spending ([detail](https://api.ai-analytics.org/ig-report/39250))
**OIG report number:** A22CA0095
**Recommendation number:** 2.2
## Text
We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Kentucky to,in order to address the heightened risk associated with ARP ESSER funds, design and incorporate into its documentedprocedures for reviewing LEA reimbursement requests protocols to sample LEA expenditures charged to ARP ESSERand review supporting documentation to ensure that applicable Federal, State, and local requirements are met.
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*Source: oversight.gov · AI Analytics · CC0 1.0*