# Des Moines Independent Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds
> **Other** by Department of Education OIG · 2024-09-23
> *About: Department of Education*
## Report
- **Title:** Des Moines Independent Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds
- **Submitting OIG:** Department of Education OIG
- **Component agency:** Department of Education
- **Type:** Other
- **Publication date:** 2024-09-23

## Summary

We performed this review to determine whether the Des Moines Independent Community School District expended ESSER grant funds for allowable purposes in accordance with applicable requirements. We determined that of the 20 expenditures that we reviewed, 17 were allowable and in accordance with applicable requirements.


## Recommendations

- **Rec 1** (Open): We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to return to the U.S. Department of Education the $164,580 that Des Moines improperly charged tothe ARP ESSER grant for…
- **Rec 2** (Open): We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to provide documentation to support payment of the unsupported portion of the HVAC upgradesexpenditure, return to the U.S…
- **Rec 3** (Open): 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…
- **Rec 4** (Open): We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Des Moines to ensure that LEA officials responsible for making or reviewing and approving purchases receivesufficient training on…
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/other/des-moines-independent-community-school-districts-use-elementary-and-secondary-school)
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