# Illinois’ Oversight of Local Educational Agency ARP ESSER Plans and Spending
> **Audit** by Department of Education OIG · 2024-03-27
> *About: Department of Education*
## Report
- **Title:** Illinois’ Oversight of Local Educational Agency ARP ESSER Plans and Spending
- **Submitting OIG:** Department of Education OIG
- **Component agency:** Department of Education
- **Type:** Audit
- **Publication date:** 2024-03-27

## Summary

The objectives of the audit were to determine whether the Illinois State Board of Education (Illinois) had an adequate oversight process in place to ensure that (1) local educational agencies’ (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and their approved LEA ARP ESSER plans.We found that Illinois generally had adequate processes to ensure that LEA ARP ESSER plans met applicable requirements.


## Recommendations

- **Rec 1.1** (Open): We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Illinois to direct any LEAs that have not yet applied but plan to apply for ARP ESSER funds, to submit their ARP ESSER grant applications and plans…
- **Rec 2.1** (Open): We recommend that in order to address the heightened risk associated with ARP ESSER funds, the Assistant Secretary for the Office of Elementary and Secondary Education require Illinois to design and incorporate into its documented procedures for…
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/illinois-oversight-local-educational-agency-arp-esser-plans-and-spending)
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