Clark County School District’s Use of Elementary and Secondary School Emergency Relief Funds

We performed this review to determine whether Clark County School District (Clark) ESSER grant funds for allowable purposes in accordance with applicable requirements. We determined that all the ESSER expenditures we reviewed for Clark were allowable and in accordance with applicable requirements. We also found that Clark 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 associated with each ARP ESSER expenditure we reviewed.