According to a U.S. Government Accountability Office (GAO) report released October, 23, 2024, school districts prioritized spending of COVID-19 emergency (ESSER) funds based on community input, financial need, state policies and other influences. It also found that the effectiveness of the ESSER money for COVID-19 recovery efforts is difficult to determine because school districts were involved in many activities during the pandemic. Additionally, long-term improvements are unknown because not enough time has passed since initial positive effects were noted.

Republican members of the Senate Health, Education, Labor and Pensions Committee had asked GAO to examine school district ESSER spending. Some conservative lawmakers at the federal level have questioned the proper use of the money. A statement posted on the Senate HELP Committee GOP page on X said that the report “found it difficult to determine what uses were effective. More research is needed from the field.”

In addition, AASA, The School Superintendents Association released a September report on spending practices from ESSER’s allocations from the American Rescue Plan and found most districts directed money toward expanded learning time, including summer programming and after-school activities. But because districts had various fiscal priorities and approaches for investing the money in different phases, it was difficult to generalize the best practice approaches for the emergency funds.

GAO’s report said education officials from varying states sometimes differed on what they considered was an allowable expense for district-level use of federal COVID-19 emergency funds for schools. Directives from state legislatures also influenced spending practices. Pennsylvania officials told GAO researchers that proposals to renovate or upgrade athletic fields, stadiums or tracks were denied because school districts could not justify that those improvements were necessary to respond to the pandemic.

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