According to the Elementary and Secondary Education Act of 1965, as amended (ESEA), a State wanting to receive Federal funds must submit a plan indicating which of nine programs it wants to receive funds for. This is the final report on the results of the audit of the U.S. Department of Education's processes for reviewing and approving State plans submitted pursuant to the Elementary and Secondary Education Act of 1965, as amended. The objective was to determine whether the Department designed and implemented State plan review and approval processes that provided reasonable assurance that it: (1) identified and resolved potential instances of State plans' noncompliance with ESEA and Title VII, Subpart B of the McKinney-Vento Homeless Assistance Act of 1987, as amended by the Every Student Succeeds Act (McKinney-Vento Act) requirements; (2) acted within its authority as set forth in section 1111(a)(4)(A)(vi) of the ESEA; and (3) complied with Department policy. The Department's processes for reviewing and approving the three sections of State plans that the statutes required the Department to peer review were assessed--Title I, Part A of the ESEA (Title I); Title III, Part A of the ESEA (Title III); and the McKinney-Vento Act sections of State plans. The design of the Department's State plan review and approval processes as of April 2017 and the implementation of those processes as applied to a sample of plans submitted by six States (Alaska, California, Maine, Michigan, Mississippi, and Utah) during the spring window (on or before April 3) and the fall window (April 4 or after) of 2017 were assessed. To achieve the objective the Department's policies and procedures for selecting peer reviewers, guidance that the Department provided to peer reviewers, and records of the Department's review of six States' plans were reviewed.