# Southeast Polk Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds (Iowa)
> **Other** by Department of Education OIG · 2024-09-24
> *About: Department of Education*
## Report
- **Title:** Southeast Polk Community School District’s Use of Elementary and Secondary School Emergency Relief Grant Funds (Iowa)
- **Submitting OIG:** Department of Education OIG
- **Component agency:** Department of Education
- **Type:** Other
- **Publication date:** 2024-09-24

## Summary

We performed this review to determine whether the Southeast Polk Community School District t expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all 20 expenditures (5 personnel and 15 non-personnel) that we reviewed were allowable. Allowable activities generally include those authorized by the Elementary and Secondary Education Act, Individuals with Disabilities Education Act, Adult Education and Family Literacy Act, Carl D.


## Recommendations

- **Rec 1** (Open): We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Iowa torequire Southeast Polk 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/southeast-polk-community-school-districts-use-elementary-and-secondary-school)
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