# Kentucky’s Oversight of Local Educational Agency ARP ESSER Plans and Spending
> **Audit** by Department of Education OIG · 2023-10-12
> *About: Department of Education*
## Report
- **Title:** Kentucky’s Oversight of Local Educational Agency ARP ESSER Plans and Spending
- **Submitting OIG:** Department of Education OIG
- **Component agency:** Department of Education
- **Type:** Audit
- **Publication date:** 2023-10-12

## Summary

The objectives of the audit were to determine whether the Kentucky Department of Education (Kentucky) had an adequate oversight process in place to ensure that (1) local educational agencies’ (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and their approved LEA ARP ESSER plans. Overall, we found that Kentucky had adequate processes to ensure that LEA ARP ESSER plans met applicable requirements.


## Recommendations

- **Rec 2.1** (Open): We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Kentucky todesign and document procedures to guide Kentucky personnel through the LEA reimbursement request process. Theprocedures should be in the…
- **Rec 2.2** (Open): 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…
- **Rec 2.3** (Open): We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Kentucky toimplement its ARP ESSER monitoring policies and procedures, as designed, to provide additional assurance that LEAsuse ARP ESSER funds in…
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/kentuckys-oversight-local-educational-agency-arp-esser-plans-and-spending)
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