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).
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.
The report did not include any recommendations.
Implementing Pandemic Relief Laws
See our Pandemic Relief page for more information on OIG work in this area.