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 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. This is an informational report that does not include any recommendations to the Office of Elementary and Secondary Education. Our sampling methodology was not designed to include any projections.