The Indian Education -- Formula Grants to Local Education Agencies (Indian Education Formula Grant) program is authorized under the Elementary and Secondary Education Act of 1965 (ESEA), as amended by the Every Student Succeeds Act (ESSA). It is the Department's principal vehicle for addressing the particular needs of Indian children. The program is designed to address the unique cultural, language, and educationally related academic needs of American Indian and Alaska Native (AI/AN) students, including preschool children, so that those students can achieve to the same State academic content standards and student academic achievement standards expected of all students. Under the program, formula grants are awarded to provide assistance to elementary and secondary schools for programs serving Indian students. Local educational agencies (LEAs), Department of the Interior/Bureau of Indian Education (BIE)-funded schools, and Indian tribes (under certain conditions) are eligible for grants. The objective of this audit was to determine whether the Department of Education (Department) has an adequate process in place to ensure grantees are using funds appropriately and performance goals are being met. This final audit report presents the results of the audit.