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Department of Education OIG

Des Moines Independent Community School District's Allowable Use of ESSER Grant Funds

Determine whether Des Moines expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements.

Department of Education OIG

Linn-Mar Community School District's Allowable Use of ESSER Grant Funds

Determine whether Linn-Mar expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements.

Department of Education OIG

Southeast Polk Community School District's Allowable Use of ESSER Grant Funds

Determine whether Southeast Polk expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements.

Department of Education OIG

Burlington Community School District's Allowable Use of ESSER Grant Funds

Determine whether Burlington expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements.

Department of Education OIG

State of Tennessee's Administration and Oversight of Emergency Assistance to Non-Public School (EANS) Grant Funds

The purpose of the audit is to determine whether the Tennessee Department of Education (Tennessee) designed and implemented (1) application processes that adequately assessed nonpublic schools’ eligibility for EANS funded services or assistance and complied with other applicable requirements and (2) oversight processes to ensure that EANS funded services or assistance were used for allowable purposes.

Department of Education OIG

Audit of the State of Florida's Administration of the Emergency Assistance to Non-Public Schools (EANS) Grant

The purpose of the audit is to determine whether the Florida Department of Education designed and implemented (1) application processes that adequately assessed nonpublic schools' eligibility for EANS funded services or assistance and complied with other applicable requirements and (2) oversight processes to ensure that EANS funded services or assistance were used for allowable purposes. 

Department of Education OIG

Illinois State Board of Education’s Oversight of American Rescue Plan Elementary and Secondary School Emergency Relief Fund Subgrants to Local Educational Agencies

The purpose of the audit is to determine whether the Illinois State Board of Education has an adequate oversight process in place to ensure that (1) local educational agencies’ (LEAs) American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and the approved LEA ARP ESSER plan.

Department of Education OIG

Review of State Plans for Use of Governor’s Emergency Education Relief Funds

The objectives of our review were to review States’ initial 45-day GEER Fund reports to determine how States plan to allocate funds to entities within the three authorized categories: local educational agencies (LEA), institutions of higher education (IHE), and education-related entities, and the criteria upon which these decisions were based; and review GEER Fund annual reports to identify changes to and progress made from the initial plans in the 45-day reports. We found that within the three authorized entity categories, 45 States (87 percent) planned to allocate GEER funds to LEAs, 39...
Department of Education OIG

Risk of Closed Institutions of Higher Education Receiving Higher Education Emergency Relief Fund Grants

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 through the Higher Education Emergency Relief Fund (HEERF). We found that 17 IHEs that closed on or before December 31, 2020, applied for and were awarded a total of $4,912,675 of HEERF grants by OPE. Of these 17 IHEs, 14 drew down HEERF funds and 3 did...
Department of Education OIG

Higher Education Emergency Relief Fund Reporting Requirements

The objective of our inspection was to determine (1) whether selected institutions receiving funds under the Institutional Portion of Higher Education Emergency Relief Fund (HEERF) met public reporting requirements and (2) the reported usage of the Institutional Portion of HEERF by selected institutions. We determined that 81 of the 100 institutions included in our sample complied with Institutional Portion reporting requirements. We were unable to locate Institutional Portion reports anywhere on the websites associated with 19 of the 100 (19 percent) institutions included in our sample.