Congress passed three coronavirus relief acts to prevent, prepare for, and respond to the coronavirus, including $189.5 billion for Elementary and Secondary School Emergency Relief (ESSER) funds intended to provide vital support to States, local educational agencies, and schools. This review was performed to determine whether the Yukon-Koyukuk School District expended ESSER grant funds for allowable purposes in accordance with applicable requirements. The Office of Inspector General (OIG) selected and reviewed 8 non-personnel American Rescue Plan (ARP) ESSER expenditures and found that all eight reviewed were used for allowable purposes. However, it was found that Yukon-Koyukuk did not comply with key competitive procurement process or documentation requirements at 2 C.F.R. sections 200.318-320 when procuring the goods and services associated with three of the eight non-personnel expenditures. Recommendations were made to address the procurement issues OIG identified to ensure ESSER funds are used, documented, and managed in accordance with applicable requirements. The comments from the Alaska Department of Education and Early Development's and OIG's response are provided at the end of the report.