Pandemic Relief Aid Oversight — U.S. Department of Education OIG

Summary

Pandemic Relief page of the U.S. Department of Education Office of Inspector General. It states that three measures, the CARES Act, the Consolidated Appropriations Act, 2021 and the American Rescue Plan, provided the Department with more than $280 billion for States, K-12 schools, school districts and institutions of higher education. It notes the CARES Act named nine agency inspectors general, including the Education Inspector General, to the Pandemic Response Accountability Committee. The page lists OIG audit work on ESSER, GEER and HEERF funds, including reviews of Illinois, Kentucky and Washington State and a report on Puerto Rico issued 3/17/2026.

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Pandemic Relief

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Pandemic Relief Aid Oversight

Three measures were signed into law providing the U.S. Department of Education (Department) with more than $280 billion to assist States, K–12 schools, school districts, and institutions of higher education in meeting their needs and the needs of their students impacted by the coronavirus pandemic—the Coronavirus Aid, Relief, and Economic Security Act or CARES Act (March 2020), the Consolidated Appropriations Act, 2021-Coronavirus Response and Relief Supplemental Appropriations Act (December 2020), and the American Rescue Plan (March 2021). Congress also provided funding to the OIG to carry out oversight activities, such as auditing Department and grantee management and spending of pandemic relief aid, examining the effectiveness of pandemic programs, and investigating misuse, theft, and other criminal activity involving these funds. Below you will find information specific to our pandemic relief aid oversight work and efforts.

Pandemic Response Accountability Committee

The CARES Act established the Pandemic Response Accountability Committee (PRAC), that is composed of inspectors general from across the Federal government. The PRAC is tasked with conducting, coordinating, and supporting inspectors general in their oversight of trillions of dollars in emergency Federal spending to address the economic impacts of the pandemic. The CARES Act named nine specific agency inspectors general to the PRAC, including the Inspector General of the U.S. Department of Education. Visit the PRAC’s website for more information. The OIG also continues to work with our law enforcement partners at the Federal, State, and local levels to identify and stop pandemic relief aid fraud. You can find out more about these task forces and the scams and schemes they are stopping via the U.S. Department of Justice coronavirus fraud website .

OIG Audit-Related Work

Below you will find our ongoing and completed pandemic relief aid oversight work.

General

Elementary and Secondary Education Emergency Relief Funds (ESSER)

- Reviews of Selected LEAs Use of ESSER Funds
- Allocation of CARES Act ESSER Funds at Selected Local Educational Agencies (Issued 9/26/2022)
- Local Educational Agencies’ Use of ESSER Funds for Technology (Issued 9/7/2023)
- Selected State Education Agencies’ Oversight of American Rescue Plan ESSER Plans and Funding Illinois —(Issued 3/27/24) Kentucky —(Issued 10/12/2023) Washington State —(Issued 9/20/2023)
- Puerto Rico Department of Education’s Use of ARP ESSER Funds to Measure Student Academic Progress (Issued 3/17/2026)
- Selected LEAs Reporting of Verifiable Student Participation Counts for Elementary and Secondary School Emergency Relief Funded Programs Fort Worth Independent School District (TX) - Underway Northside Independent School District (TX) - Underway

Governor’s Emergency Education Relief Funds (GEER)

- Review of State Plans for Use of GEER Funds (Issued 12/20/2021)
- Selected States’ Administration of GEER Fund Grants Michigan (Issued 9/14/2022) Missouri (Issued 2/10/2022) Oklahoma (Issued 7/18/2022)

Higher Education Emergency Relief Funds (HEERF)

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