To help the nation respond to the pandemic, Congress injected about $4.6 trillion into the U.S. economy through the Coronavirus Aid, Relief, and Economic Security (CARES) Act and subsequent legislation. Of this amount, over $75 billion was directed to institutions of higher education through the Higher Education Emergency Relief (HEER) Fund,…

Since 2020, the federal government has distributed almost $2 billion to American school districts to mitigate the effects of COVID-19 pandemic school closures. Released in three separate tranches through the Elementary and Secondary School Emergency Relief (ESSER) fund, the Trump and Biden administrations outlined parameters for spending this…

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…

Three primary rounds of COVID relief funding were provided to Colorado between March 2020 and March 2021. These federal funding sources were: (1) the Coronavirus Aid, Relief, and Economic Security (CARES) Act in March 2020; (2) the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act in December 2020; and (3) the American Rescue…

The American Rescue Plan provides nearly $1.9 trillion in stimulus funds to states with an astounding $123 billion allocated to the Elementary and Secondary School Emergency Relief (ESSER) Fund for safe school re-openings and recovering learning loss. State and local education agencies have enormous responsibility to ensure this money makes a…

To address the unprecedented challenges of the COVID-19 pandemic, Congress authorized the Higher Education Emergency Relief Fund (HEERF I) in March 2020 with over $6 billion allocated for emergency financial aid. In this paper, we utilize the administrative burden framework to analyze HEERF I implementation for a stratified random sample of…

This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2022. Specifically, this report includes the following types of school district finance data: (1) revenue, current expenditure, and capital outlay expenditure…

Between March 2020 and March 2021, the federal government distributed an unprecedented amount of money to American public schools to address the challenges of the COVID-19 pandemic. About $6 billion was distributed in three waves to the state of Michigan alone. This report uses data provided by districts to the state government to analyze how…

The COVID-19 pandemic disrupted higher education in California, forcing students and institutions to adapt rapidly to the public health and economic crisis. Institutions' revenue streams were predicted to decline just as new and increased costs for health, safety, and online education burdened budgets. The federal government provided over $10…

The objective of the audit presented in this report was to determine whether the Office of Postsecondary Education (OPE) has an adequate process in place to ensure that institutions of higher education (schools) use Higher Education Emergency Relief Fund (HEERF) grant funds appropriately and that performance goals are met. The audit covered OPE's…

The recent passage of the American Rescue Plan Act (ARPA) is infusing America's K12 public schools with unprecedented, desperately needed relief funds to aid in the academic recovery of students in the wake of the COVID-19 pandemic. The $122 billion allocated to K-12 public schools represents over seven times current annual Title I funding. As a…

The purpose of this report is to share with the U.S. Department of Education (Department) observations made by the Office of Inspector General (OIG) concerning institutions of higher education (IHE) that ceased to provide educational instruction in all programs of study (closed) and received or had access to coronavirus response and relief aid…

This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2022. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function, subfunction, and object; (4)…

The objective of the report was to determine whether the University of Cincinnati used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) funds for allowable and intended purposes. It also reviews the University's cash management practices and the…

In most K-12 school districts across the country, the beginning of the 2021-22 school year has been different from what school and district leaders expected and were planning for. Many spent the spring and summer sowing the seeds of their ESSER plans, allocating federal investments to high-impact strategies designed to bear fruit for years to…