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…

This flash report presents the finding concerning duplicate Higher Education Emergency Relief Fund (HEERF) grant awards to institutions of higher education. It includes a recommendation to enhance the U.S. Department of Education's (Department) ability to prevent, identify, and correct duplicate HEERF grant awards. While analyzing HEERF program…

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…

This flash report apprises the U.S. Department of Education (Department) of the risk that the Puerto Rico Department of Education (Puerto Rico DOE) used Department program funds for payroll costs related to inactive employees from 2007 to 2020. An ongoing audit of the Puerto Rico DOE's administration of the Temporary Emergency Impact Aid for…

This statutory report presents the activities and accomplishments of the U.S. Department of Education's Office of Inspector General (OIG) from April 1, 2024, through September 30, 2024. The audits, investigations, and related work highlighted in the report are products of OIG's mission to identify and stop fraud, waste, and abuse; and promote…

In response to the coronavirus disease 2019 pandemic (COVID-19), Congress passed three relief acts within a 1-year period that provided more than $276 billion for an Education Stabilization Fund to prevent, prepare for, and respond to the COVID-19, including $5.5 billion for the Emergency Assistance to Nonpublic Schools (EANS) program. The purpose…

This statutory report presents the activities and accomplishments of the U.S. Department of Education's Office of Inspector General (OIG) from October 1, 2023, through March, 2024. The audits, investigations, and related work highlighted in the report are products of OIG's mission to identify and stop fraud, waste, and abuse; and promote…

This report presents information describing local educational agencies' (LEA) uses of Elementary and Secondary School Emergency Relief (ESSER) funds for technology purposes. It describes the: (1) types of educational technology that LEAs purchased with their ESSER funds; (2) challenges that LEAs experienced when using ESSER funds for educational…

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 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 U.S. Department of Education (Department) Office of Inspector General (OIG) annual plan identifies the audits, inspections, and other activities that the OIG intends to undertake to assist the Department in fulfilling its responsibilities to America's citizens and students. The FY 2023 Annual Plan details the assignment areas and resources…

The objective of the audit was to determine whether the Florida Department of Education (Florida) established and implemented systems of internal control that ensured (1) displaced student count data provided to the U.S. Department of Education were accurate and complete, (2) Temporary Emergency Impact Act (EIA) program funds were appropriately…