This final audit report covers the results of the review of five State educational agencies' monitoring plans and awarding processes for American Recovery and Reinvestment Act of 2009 and regular School Improvement Grants funds that the State educational agencies awarded for fiscal year 2009 (for use during school year 2010-2011). The objectives of the audit were to: (1) identify monitoring plans related to School Improvement Grants funds at selected State educational agencies (SEA); and (2) determine whether selected SEAs used award processes that resulted in the appropriate allocations of School Improvement Grants funds only to local educational agencies (LEA) with schools having the greatest need for the funds and to LEAs with the strongest commitment to using the funds to raise student achievement. The audit was conducted at the Florida Department of Education (Florida), Georgia Department of Education (Georgia), New York State Education Department (New York), Ohio Department of Education (Ohio), and Texas Education Agency (Texas). The audit was focused on the five SEAs' monitoring plans and awarding processes for American Recovery and Reinvestment Act of 2009 (Recovery Act) and regular School Improvement Grants funds that the SEAs awarded for fiscal year 2009 (for use during school year 2010-2011). For the first objective, the audit period reviewed each SEA varied depending on the dates of our site visits. The audit period for the second objective was March 29, 2010, through December 31, 2010. The following are appended: (1) Monitoring Plans for Florida, Georgia, New York, Ohio, and Texas; and (2) Auditee Comments.