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Department of Education OIG

Allocation of ESSER I Funds at Selected Local Educational Agencies

The objective of our review is to describe how selected local educational agencies (LEA) allocated Elementary and Secondary School Emergency Relief (ESSER) funds provided under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). As of March 2022, the 46 LEAs spent over $19.2 million, or about 95 percent, of the $20.2 million in ESSER I funds that they were awarded. The majority of these ESSER I funds were spent on district-wide programs, and about 26 percent of ESSER I funds were allocated to specific schools, with the majority of that portion allocated to Title I schools over...

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the Commonwealth of Pennsylvania

The Office of Inspector General, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the Commonwealth of Pennsylvania under the Help America Vote Act (HAVA), including state matching funds and interest earned, totaling $53.4 million. This included Election Security, reissued Section 251, and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the State of Delaware

The Office of Inspector General, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the State of Delaware under the Help America Vote Act (HAVA), including state matching funds and interest earned, totaling $20 million. This included Election Security and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.

Department of Education OIG

Michigan’s Administration of the Governor’s Emergency Education Relief Fund

The objectives of the audit were to determine whether the State of Michigan (Michigan) designed and implemented awarding processes that ensured that the Governor’s Emergency Education Relief Fund (GEER grant) was used to support local educational agencies (LEAs) and institutions of higher education (IHEs) that were most significantly impacted by the coronavirus or LEAs, IHEs, or other education-related entities within the State that were deemed essential for carrying out emergency educational services; and monitoring processes to ensure that subgrantees used GEER grant funds in accordance with...

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the State of Washington

The Office of Inspector General, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the State of Washington under the Help America Vote Act (HAVA), including state matching funds and program income, totaling $30.3 million. This included Election Security and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the State of Indiana

The Office of Inspector General, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the State of Indiana under the Help America Vote Act (HAVA), including state matching funds and program income, totaling $26.3 million. This included Election Security and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.

Department of Education OIG

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

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the State of Ohio

The Office of Inspector General, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the State of Ohio under the Help America Vote Act (HAVA), including state matching funds and interest earned, totaling $45.2 million. This included Election Security and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the State of Arizona

The Office of Inspector General, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the State of Arizona under the Help America Vote Act (HAVA), including state matching funds and interest earned, totaling $27.6 million.

Department of Education OIG

Washington Office of Superintendent of Public Instruction’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 Washington Office of Superintendent of Public Instruction has an adequate oversight process in place to ensure that (1) local educational agencies’  American Rescue Plan Elementary and Secondary School Emergency Relief plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and the approved LEA ARP ESSER plan.