In January 2022, AASA, The School Superintendents Association, launched the second part of its multi-series survey focused on how district leaders across America are utilizing American Rescue Plan (ARP) funds to respond to the pandemic and in particular, address student learning recovery. Hundreds of superintendents responded to this survey, which asked nearly identical questions to the first survey iteration that was issued in July. The AASA survey sought information about two key spending questions: (1) How districts plan to use ARP funds to address unfinished learning during the summer of 2022 and in the 2022-23 school year; and (2) What systemic improvements districts plan to make because of ARP funding over the next three years to improve education outcomes and close equity gaps.