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Title page
Contents
Highlights 2
Letter 5
Background 8
School Districts Initially Spent ESSER Funds Primarily to Meet Students' Academic, Social, and Emotional Needs and Continue School Operations 11
Selected School Districts Balanced National, State, and District Considerations When Prioritizing ESSER Spending 19
Selected School Districts Used Various Data to Examine Effects of ESSER Spending and Plan for the Future 24
Most Districts We Spoke with Were Examining Effects of ESSER-funded Activities, but Isolating the Effects of ESSER Spending Was Challenging 24
Selected School Districts' Decisions About Sustaining or Sunsetting ESSER-funded Activities Depended on Program Results and Available Funding 27
Agency Comments 30
Appendix I: School Districts Included in Analysis of Elementary and Secondary School Emergency Relief Fund Reported Spending 31
Appendix II: State Data on Elementary and Secondary School Emergency Relief Fund Spending through School Year 2021-22 33
Appendix III: GAO Contact and Staff Acknowledgments 35
Table 1. Overview of the Three Rounds of Elementary and Secondary School Emergency Relief (ESSER) Funding 9
Table 2. Common Core of Data (CCD) Variables Used to Analyze Elementary and Secondary School Emergency Relief (ESSER) Data by School District Characteristics 31
Table 3. Characteristics of School Districts Selected for Nongeneralizable Site Visits 31
Table 4. Elementary and Secondary School Emergency Relief Fund Reported Spending by Category and State through School Year 2021-22 33
Figure 1. School District Reported Spending of Elementary and Secondary School Emergency Relief Funds through School Year 2021-22 12
Figure 2. School District Planned Usage of Unspent Elementary and Secondary School Emergency Relief Funds as of School Year 2021-22 13
Figure 3. School Districts' Reported Spending of Elementary and Secondary School Emergency Relief Funds for Activities to Maintain Safe, In-Person Instruction... 15
Figure 4. Rooftop Heating, Ventilation, and Air Conditioning Units Purchased with Elementary and Secondary School Emergency Relief Funds 16
Figure 5. "Reset Center" to Help Students Manage Behavior, Staffed and Furnished Using Elementary and Secondary School Emergency Relief Funds 17
Figure 6. School District Reported Spending of Elementary and Secondary School Emergency Relief Funds by Subcategory through School Year 2021-22 18
Figure 7. Bulletin Board Tracking Student Performance Using a New Assessment Funded with Elementary and Secondary School Emergency Relief Funds 25
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