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Allocation of ESSER I Funds at Selected Local Educational Agencies

Summary

OIG report F20IT0049, Allocation of ESSER I Funds at Selected Local Educational Agencies, issued September 26, 2022. It describes how selected local educational agencies (LEA) allocated Elementary and Secondary School Emergency Relief funds provided under the Coronavirus Aid, Relief, and Economic Security Act (ESSER I). The report finds that, as of March 2022, the 46 LEAs reviewed spent over $19.2 million, about 95 percent of the $20.2 million they were awarded, mostly on district-wide programs. About 26 percent was allocated to specific schools, the majority to Title I schools, and LEAs designated a portion of funds to serve children with disabilities. The report makes no recommendations.

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Full text

Allocation of ESSER I Funds at Selected Local Educational Agencies

Report Information

Date Issued

September 26, 2022

Report Number

F20IT0049

What We Did

Our objective was to describe how selected local educational agencies (LEA) allocated Elementary and Secondary School Emergency Relief funds provided under the Coronavirus Aid, Relief, and Economic Security Act (ESSER I).

What We Found

As of March 2022, the 46 LEAs reviewed 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 non-Title I schools. Regardless of whether LEAs spent ESSER I funds at the district or school level, they may have used the funds for the benefit of all students, including children with disabilities. Further, LEAs designated a portion of funds to exclusively serve children with disabilities.

What We Recommend

The report did not include any recommendations.

Management Challenge Area

Implementing Pandemic Relief Laws

Related Work Products

See our Pandemic Relief page for more information on OIG work in this area.

View report on Oversight.gov

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