BOISE, Idaho — An external audit flashed fewer alarms than a previous internal review tracking the use of COVID relief dollars delt to Idaho families through the Empowering Parents Grant Program (EPGP), according to the published audit results.
The state encouraged an external audit after an Idaho State Board of Education (ISBOE) review brought $180,000 worth of purchases into question, according to Gov. Brad Little (R-Idaho). Business Management Research Associates conducted the following audit concluding $40,614 were misused.
The misused funds account for roughly .1% of the overall program totaling $39,354,724.
"I was very pleased," Gov. Little said in a Dec. 17th press conference. "Where I came from 99.9% is an A."
EPGP was created through COVID-19 to address potential learning loss, according to State Superintendent of Public Instruction Debbie Critchfield (R-Idaho). It allows Idaho families to receive $1,000 per student to purchase educational supplies and resources; each family is capped at $3,000 total.
"There aren't many programs available nationwide that look like this," Critchfield said. "We were filling a gap."
Families used the grant money to buy items including tutoring or a computer; however, the external audit shows some dollars going toward smart watches, skateboard lessons, video subscriptions, and balloons.
For ineligible purchases, the state will work with the vendor - Odyssey - to receive reimbursement, according ISBOE's original audit report.
The $140,000 gap between the internal and external audit stems from program expansion. Over time, the EPGP expanded its scope to account for more items and resources.
"It all came down to how do we make this program more accessible for families?" Critchfield said.
Expansion included physical education equipment and practical items such as bags or backpacks. The original internal audit foreshadowed some of the flagged $180,000 would later be approved through expansion.
"The purchases in the newly approved categories would be considered eligible retroactively," the audit explained.
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