ESSER I, ESSER II and ARP ESSER On-Site Monitoring

Activities Allowed or Unallowed

To assess costs incurred are allowable under the relevant statutory and regulatory provisions, assurances, and Certification and Agreement, and consistent with the purpose of the Education Stabilization Fund - Office of Elementary and Secondary Education.

Allowable Costs/Cost Principles

To select a sample of expenditures and perform a review for allowability with the specific cost principles applicable to the Subrecipient's organization.

Cash Management

To assess whether the program funds are managed appropriately and that advances are in progress of being supported by approved expenditures.

Equipment/Real Property Management

To assess that procurement of real property, equipment and capital expenditures are in compliance with Subrecipient's policies and procedures and federal regulations and determine if controls are in place to protect assets acquired with federal funds.

Reporting

To assess the Subrecipient's compliance with federal program reporting requirements.

Subrecipient Monitoring

If the Subrecipient has passed-through funds to additional subgrantees, to assess the approach and methodology used to monitor those Subrecipient for compliance with federal program requirements.

Special Tests and Provisions

To determine the Subrecipient's compliance with Wage Rate Requirements, Participation of Private School Children, and Prioritizing Services or Assistance to Non-Public Schools under the CRRSA EANS Program