An Examination of Spending Federal ESSER Funds

• In Event: District-Level Financial Decisions and Educational Outcomes

Abstract

We analyze spending patterns of ESSER funds in all school systems in the US. We focus our analysis on how districts spent their ESSER funds by examining patterns of allocation among the various categories (instruction, instructional support, capital outlay, supplies, etc.) while accounting for attributes of school systems and the students they serve. In the aggregate, we find no clear consequential difference in how districts allocated their ESSER funds mostly adhering to usual spending patterns. However, when we examine differences by district-specific characteristics and conditions, we see significant patterns that vary by demographics of student, district size, charter condition, and the degree districts rely on state revenue. That is in almost all categories of spending that we examined.

Authors

• Yas Nakib, The George Washington University

• Jacqueline Muniz, The George Washington University