The purpose of this report is to share with the U.S. Department of Education (Department) observations made by the Office of Inspector General (OIG) regarding States' Governor's Emergency Education Relief (GEER) Fund initial 45-day reports and annual reports. The objectives of the review were to review States' initial 45-day GEER Fund reports to determine how States plan to allocate funds to entities within the three authorized categories: local educational agencies (LEA), institutions of higher education (IHE), and education-related entities, and the criteria upon which these decisions were based; and review GEER Fund annual reports to identify changes to and progress made from the initial plans in the 45-day reports. To accomplish the objective, OIG reviewed plans submitted by each of the 50 States, as well as the District of Columbia and Puerto Rico, to determine how they planned to allocate funds to entities within the three authorized categories and the criteria upon which these decisions were based. OIG also reviewed the annual reports submitted by each State to determine if there were any notable changes from what was reported in their initial plans and to compile reported expenditure data.