The objective of the audit was to determine whether the Florida Department of Education (Florida) established and implemented systems of internal control that ensured (1) displaced student count data provided to the U.S. Department of Education were accurate and complete, (2) Temporary Emergency Impact Act (EIA) program funds were appropriately allocated to local educational agencies (LEAs) and (3) LEAs used EIA program funds in accordance with applicable Federal requirements. Florida did not ensure that the data provided to the U.S. Department of Education were accurate and complete because it did not always prevent or detect inaccurate displaced student counts that LEAs reported. As a result, two of the LEAs reviewed had unsupported costs totaling $5.13 million. Eight recommendations were made, including that Florida (1) develop and implement procedures to ensure it collects accurate and complete data on displaced students and (2) modify policies and procedures related to oversight and monitoring of the Emergency Impact Aid program to ensure verification of displaced student counts. It also recommended the return of over $2.38 million in Emergency Impact Aid program funds received based on unsupported displaced student count data and $110,500 in Emergency Impact Aid program funds received based on unallowed prekindergarten displaced students.