The North Carolina Office of the State Auditor initiated an investigative audit in response to an allegation received regarding the North Carolina Department of Public Instruction (DPI) and its disbursement of federal Emergency Assistance to Non-Public Schools (EANS) program funds. The investigative audit identified that DPI changed vendor information without proper documentation resulting in a $165,431 disbursement to a fraudulent bank account. The audit also discovered that DPI disbursed $16,569 more than requested in EANS program funds.