For the Department of Education's State-administered formula grant programs, obligations must be made by the grantee or subgrantee by the end of the "carryover" or Tydings Period, which allows funds to be obligated for an additional fiscal year beyond the fiscal year for which they were appropriated. These timely obligations may be…

In response to the COVID-19 pandemic, the U.S. Congress has allocated just under $190 billion to support K-12 education. As Maria Ferguson explains, these much-needed funds will require states and districts to make plans for how best to use them, and the planning process is complicated in districts that are already stretched and facing…

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…

In early 2020, the global COVID-19 pandemic closed schools for the rest of the 2019-20 school year (fiscal year 2020 or FY20). The United States Congress deployed funds to help K-12 schools adjust and plan for reopening via the Coronavirus Aid, Relief, and Economic Security (CARES) Act, including the initial $13.2 billion installment through the…

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…

The purpose of this guidance is to provide information on the maintenance of effort (MOE) requirements under the Elementary and Secondary School Emergency Relief (ESSER) Fund and the Governor's Emergency Education Relief (GEER) Fund. This guidance document includes the following: (1) A chart outlining the main similarities and differences between…

This statutory report presents the activities and accomplishments of the U.S. Department of Education's Office of Inspector General (OIG) from April 1, 2024, through September 30, 2024. The audits, investigations, and related work highlighted in the report are products of OIG's mission to identify and stop fraud, waste, and abuse; and promote…

Districts across the country are planning how to invest huge influxes of one-time ESSER funds -- targeting funds toward meeting urgent academic and social-emotional recovery needs, as well as redesigning better, more equitable approaches to teaching and learning. But short-term investments are often not enough to generate meaningful long-term…

We synthesize and critique federal fiscal policy during the Great Recession and COVID-19 pandemic. First, the amount of aid during both crises was inadequate to meet policy goals. Second, the mechanisms used to distribute funds were disconnected from policy goals and provided different levels of aid to districts with equivalent levels of economic…

This set of tables introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2020. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and object; (4) current expenditures;…

This set of tables introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2021. Specifically, these tables include the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and object; (4) current expenditures;…

Section 2004 of the American Rescue Plan Act of 2021 (ARP Act) includes new maintenance of equity (MOEquity) provisions that are a condition for a State educational agency (SEA) and local educational agency (LEA) to receive funds under the Elementary and Secondary School Emergency Relief (ARP ESSER) Fund. These provisions are central to ensuring…

This Semiannual Report presents the activities and accomplishments of the U.S. Department of Education's Office of Inspector General (OIG) from October 1, 2022, through March 31, 2023. The report highlights audits, investigations, and related work issued during this time frame. Sections include: (1) Pandemic Relief Oversight; (2) Disaster Recovery…

In response to concerns about the children of first responders needing a safe, supervised place to learn in the midst of COVID-19 school closures, the City of North Las Vegas funded education nonprofit Nevada Action to set up a microschool. Students left the school district to learn at the microschool, which received from the city facilities,…