In 2019-20, over 4.6 million students attended private school. Many are eligible for equitable services--such as tutoring--under the Elementary and Secondary Education Act (ESEA). These federally funded services provided by school districts offer critical learning supports at private schools that opt to have their students receive them. ESEA requires states designate an ombuds to monitor and enforce equitable services requirements. The US Government Accountability Office (GAO) was asked to review state implementation of the ombuds requirement and equitable services more broadly. This report examines: (1) states' implementation of the equitable services ombuds and challenges in doing so; (2) how states and Education address equitable services disputes; and (3) challenges that selected private schools and school districts face related to equitable services.