Iowa

During the AEFLA competition, IDE did not review proposed budgets submitted by applicants to ensure that funds would to be expended on required local activities and that all costs were necessary, reasonable, and allocable prior to awarding AEFLA funds.

IDE did not issue grant award documentation that includes all the elements required by the Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Uniform Guidance).

In providing grantees with the opportunity to extend their three-year grant awards, IDE is failing to provide direct and equitable access to eligible providers.

IDE did not properly identify State-imposed requirements in its grant application and included inaccurate statements regarding AEFLA requirements.

IDE incorrectly applied demonstrated effectiveness to determine an applicant’s eligibility to apply for funding.

IDE has not established appropriate internal controls to ensure that the English Literacy and Civics education (EL/C) State Administration and State Leadership expenditures are attributable to the correct source.

IDE charged unallowable direct costs to State Administration.

IDE charged indirect costs to AEFLA State Leadership.

IDE was not adequately monitoring providers’ adherence to the State’s assessment policy.