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 Lower Kuskokwim expended ESSER grant funds for allowable purposes in accordance with applicable requirements. The Office of Inspector General (OIG) selected and reviewed 16 non-personnel and 4 personnel American Rescue Plan (ARP) ESSER expenditures and found that all twenty reviewed were used for allowable purposes. It was also found that Lower Kuskokwim complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods or services associated with each ESSER expenditure. Because OIG identified no exceptions, the report does not include recommendations and neither the Alaska Department of Education and Early Development nor Lower Kuskokwim had comments on the report.