In response to the coronavirus disease 2019 pandemic (COVID-19), Congress passed three relief acts within a 1-year period that provided more than $276 billion for an Education Stabilization Fund to prevent, prepare for, and respond to the COVID-19, including $5.5 billion for the Emergency Assistance to Nonpublic Schools (EANS) program. The purpose of the EANS programs, authorized under the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) and American Rescue Plan (ARP), is to provide services or assistance to eligible nonpublic schools to address educational disruptions caused by the COVID-19 emergency. Effective application and oversight processes help ensure that EANS funds are appropriately allocated and used for allowable purposes in order to help eligible nonpublic schools address the needs of students, families, and educators. Florida was awarded about $434 million in EANS funds. The objectives of the Office of Inspector General's (OIG) audit were to determine whether the Florida Department of Education (FDOE) designed and implemented (1) application processes that adequately assessed nonpublic schools' eligibility for EANS-funded services or assistance and complied with other applicable requirements and (2) oversight processes to ensure that EANS-funded services or assistance were used for allowable purposes.