Congress passed three coronavirus relief acts within a 1-year period that provided more than $275 billion for an Education Stabilization Fund to prevent, prepare for, and respond to the coronavirus, which the President declared as a national emergency in March 2020. This included $189.5 billion for Elementary and Secondary School Emergency Relief (ESSER) funds intended to provide vital support to States, local educational agencies, and schools to address the impact of the coronavirus. Support, in part, includes activities designed to help students and educators safely return to and sustain in-person instruction, and that address the educational inequities exacerbated by the coronavirus pandemic and students' social, emotional, mental health, and academic needs. Ensuring that ESSER funds are used for allowable purposes is critical to help address the needs of students and educators. The Linn-Mar Community School District (Linn-Mar) was allocated approximately $7.2 million in ESSER funds. This was performed review to determine whether Linn-Mar expended ESSER grant funds for allowable purposes in accordance with applicable requirements.