This report provides a first look at how Illinois school districts' uses of Elementary and Secondary School Emergency Relief (ESSER) funds were related to their test score outcomes in the years following the onset of the COVID-19 pandemic. Using data on districts' ESSER expenditures as of November 2023, the authors analyze test score trends across districts that received different amounts of ESSER funds and across districts that spent ESSER funds in different ways. From these analyses, the key findings are as follows: (1) After receiving ESSER funding, low-achieving districts recovered at a similar pace compared to high-achieving districts, on average. (a) Districts with lower pre-pandemic achievement and greater pandemic-related learning loss were allocated and spent more ESSER funds. (b) Elementary and middle grades students in districts that were allocated more ESSER funding recovered slightly more quickly from school year 2020-21 (SY21) test score lows than students in higher-achieving districts that were allocated less. High school students in districts that were allocated more ESSER funding experienced similar losses (i.e. lack of recovery) compared to higher-achieving districts that were allocated less. (2) No broad categories of expenditures districts made with ESSER funds (e.g., instructional salaries, construction services, etc.) were statistically significantly related to test score outcomes. The findings show that the infusion of funding from ESSER may have prevented pandemic-related achievement disparities between districts from widening further. However, it is unclear whether or how district choices about what to spend on mattered. The authors offer several interpretations of the null findings related to the time horizon of this study, the nature of the ESSER policy and its implementation, and data limitations. In particular, the authors did not have data on how districts implemented the programs, services, and other interventions that they funded with their ESSER grants or the quality of their implementation, which may have been key to whether or not interventions succeeded. As districts spend the remainder of ESSER funds and decide on spending priorities moving forward, they must continue to make choices without clear evidence on which broad categories of spending are most likely to improve student achievement.