The objectives of this audit was to determine whether the Washington Office of Superintendent of Public Instruction (Washington) 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. The audit covered March 24, 2021, through October 31, 2022. For the first objective, the authors gained an understanding of Washington's process for reviewing and approving LEAs' ARP ESSER plans, which consisted of both their Academic and Student Well-Being Recovery Plan (Academic Plan) and their grant application. For the second objective, the authors gained an understanding of Washington's oversight of LEAs' use of ARP ESSER funds. Washington did not have an adequate review and approval process to ensure that LEA ARP ESSER plans met all applicable requirements. As a result, the public did not have sufficient insight into how the LEAs planned to spend ARP ESSER funds.