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I examine the landscape of ESSER personnel spending in North Carolina between 2020 and 2023. Personnel spending using ESSER funds is complex in that it is a promising investment for students outcomes but could result in painful layoffs at the end of the grant period. I use qualitative data on proposed spending from narrative applications districts submitted to the state; quantitative data on actual spending from ESSER budgets, which include line items by function and object code; and interviews with state and district officials. I look at the degree to which districts emphasize in their narrative applications and the amounts they spend in their budgets on the following categories: hiring, professional development, bonuses, additional responsibilities, overtime, and tuition assistance.