Congress provided $5.5 billion for the Emergency Assistance to Nonpublic Schools (EANS) program. The purpose of the EANS programs, authorized under the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) and American Rescue Plan (ARP), is to provide services or assistance to eligible nonpublic schools to address educational…

Congress passed three coronavirus relief acts to prevent, prepare for, and respond to the coronavirus, including $189.5 billion for Elementary and Secondary School Emergency Relief (ESSER) funds intended to provide vital support to States, local educational agencies, and schools. This review was performed to determine whether the Yukon-Koyukuk…

Congress passed three coronavirus relief acts to prevent, prepare for, and respond to the coronavirus, including $189.5 billion for Elementary and Secondary School Emergency Relief (ESSER) funds intended to provide vital support to States, local educational agencies, and schools. This review was performed to determine whether Lower Kuskokwim…

Congress passed three coronavirus relief acts within a 1-year period that provided more than $275 billion for an Education Stabilization Fund to prevent, prepare for, and respond to the coronavirus, which the President declared as a national emergency in March 2020. This included $189.5 billion for Elementary and Secondary School Emergency Relief…

The objectives of this audit were to determine whether (1) Long Island Business Institute's (LIBI) career pathway programs met the program eligibility requirements set forth in section 484(d)(2) of the Higher Education Act of 1965, as amended (HEA); (2) students enrolled in LIBI's career pathway programs met the student eligibility requirements…

The Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law on March 27, 2020. It authorized more than $2 trillion to battle Coronavirus Disease 2019 (COVID-19) and its economic effects. The CARES Act provides $31 billion for an Education Stabilization Fund to prevent, prepare for, and respond to COVID-19, domestically or…

The objectives of this inspection were to determine (1) the U.S. Department of Education's (Department) process for assessing the Accrediting Council for Independent Colleges and School's (ACICS) compliance with Federal regulatory criteria for recognition, and (2) what evidence the Department considered in its review of selected recognition…

The objective of the audit presented in this report was to determine whether the Office of Postsecondary Education (OPE) has an adequate process in place to ensure that institutions of higher education (schools) use Higher Education Emergency Relief Fund (HEERF) grant funds appropriately and that performance goals are met. The audit covered OPE's…

The purpose of this report is to share with the U.S. Department of Education (Department) observations made by the Office of Inspector General (OIG) concerning institutions of higher education (IHE) that ceased to provide educational instruction in all programs of study (closed) and received or had access to coronavirus response and relief aid…

The objective of the report was to determine whether the University of Cincinnati used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) funds for allowable and intended purposes. It also reviews the University's cash management practices and the…

The objectives of the audit were to determine whether the Kentucky Department of Education (Kentucky) had an adequate oversight process in place to ensure that (1) local educational agencies' (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds…

The objective of this inspection was to describe Federal Student Aid's (FSA) control activities over institutional processes for completing verification and reporting verification results in accordance with Federal requirements. The inspection covered award years 2016-2017 and 2017-2018 (July 1, 2016, through June 30, 2018). It was found that FSA…

The objectives of this audit was to determine whether the Washington Office of Superintendent of Public Instruction (Washington) had an adequate oversight process in place to ensure that (1) local educational agencies' (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and…

The objective of this audit was to determine whether the Department of Education (Department) is providing adequate oversight of grantee performance and funds awarded under the Student Support and Academic Enrichment (SSAE) program and is ensuring that State educational agencies (SEA) are meeting reporting requirements as established by the Every…

The audit objective for this report was to determine whether the Pennsylvania Department of Education (PA Education) and selected Pennsylvania local educational agencies have sufficient internal controls to ensure that individualized education programs (IEP) are developed in accordance with Federal and State requirements for children with…