Congressional Research Service

SUMMARY

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

In response to the COVID-19 pandemic, Congress enacted several programs that provided federal funds specifically to prevent, prepare for, and respond to coronavirus in elementary and secondary education, or provided funds that could be used for that purpose. These programs include the Elementary and Secondary School Emergency Relief (ESSER) Fund, Governor’s Emergency Education Relief (GEER) Fund, Emergency Assistance to Non-Public Schools (EANS) program, and Homeless Children and Youth (ARP-HCY) program, as well programs providing similar types of support to the outlying areas. Each of these programs was authorized under the Education Stabilization Fund (ESF) or provisions authorizing funds for similar purposes in response to the COVID-19 pandemic. All of the programs are administered by the U.S. Department of Education (ED). Funds for ESF programs were authorized and funded by three acts:

• Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136), which authorized ESSER I and GEER I;

• Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSAA; Division M of the Consolidated Appropriations Act, 2021 [P.L. 116-260]), which authorized ESSER II, GEER II, and EANS I; and

• American Rescue Plan Act of 2021 (ARPA; P.L. 117-2), which authorized ESSER III, EANS II, and ARP-HCY.

This report provides the amount of grant funding each state or outlying area received under each relevant program; the cumulative outlays (expenditures) by state or outlying area that were posted on USAspending.gov as of August 21, 2024; and the percentage of grant funds that have been expended. No data are provided on funds that may have been obligated by states or outlying areas but not yet expended, as data on obligations are not regularly reported. Data are also included on state requests for extensions of the liquidation period for funds discussed in this report. Preliminary state-reported data on EANS funds that reverted to governors are included as well.

Of the programs discussed in this report, the ESSER Fund received the largest amount of total funding: $13.229 billion under the CARES Act in FY2020 (ESSER I), $54.311 billion under the CRRSAA in FY2021 (ESSER II), and $122.775 billion under the ARPA in FY2021 (ESSER III); a total of $190.315 billion. Each program has a statutorily defined period of obligation during which grantees must obligate the funds awarded. According to data available as of August 21, 2024, under ESSER I, with a period of obligation that expired September 30, 2022, 99.55% of funds have been outlaid. Under ESSER II, with a period of obligation that expired September 30, 2023, 98.84% of funds have been outlaid. The expenditure rate (76.66%) is lowest for ESSER III, with a period of obligation expiring September 30, 2024. Overall, 84.61% of ESSER funds have been outlaid.

Among the other programs that provided grants to states, the percentage of funds expended by program have varied. Under GEER I, with a period of obligation that expired September 30, 2022, 98.46% of funds have been outlaid. Under GEER II, with a period of obligation that expired September 30, 2023, 93.27% of funds have been outlaid. Overall, 96.87% of GEER funds have been outlaid. Under EANS I, with a period of obligation that expired September 30, 2023, 90.04% of funds have been outlaid. Under EANS II, with a period of obligation expiring September 30, 2024, 55.57% of funds have been outlaid. Overall, 72.81% of EANS funds have been outlaid. Under the ARP-HCY, with a period of obligation expiring September 30, 2024, 56.87% of funds have been outlaid.

R48186

September 16, 2024

Rebecca R. Skinner Specialist in Education Policy

Isobel Sorenson Research Assistant

Kyle D. Shohfi Analyst in Education Policy

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 1

Introduction ..................................................................................................................................... 1 Overview of the ESSER Fund, GEER Fund, EANS Program, ARP-HCY, and Similar

Funding for the Outlying Areas .................................................................................................... 2

Elementary and Secondary School Emergency Relief (ESSER) Fund ..................................... 3 Governor’s Emergency Education Relief (GEER) Fund .......................................................... 4 Emergency Assistance to Non-Public Schools (EANS) Program ............................................. 4

American Rescue Plan-Homeless Children and Youth (ARP-HCY) Program ......................... 5 Outlying Areas .......................................................................................................................... 5

Obligation and Expenditure of Funds .............................................................................................. 6

Program Expenditures ................................................................................................................... 10

Data ......................................................................................................................................... 10 Findings .................................................................................................................................... 11

ESSER Fund ...................................................................................................................... 11

GEER Fund ....................................................................................................................... 12

EANS Program ................................................................................................................. 12 ARP-HCY ......................................................................................................................... 12

Funds for the Outlying Areas ............................................................................................ 12

State Requests for Liquidation Extensions .................................................................................... 14

SEA Liquidation Extension Requests ..................................................................................... 15 Outlying Area Liquidation Extension Requests ...................................................................... 16

EANS Funds That Reverted to Governors .................................................................................... 17

Data ......................................................................................................................................... 17 Methodology and Findings ..................................................................................................... 18

Tables

Table 1. Selected Education Stabilization Fund Programs and Related Programs

Authorized and Funded by the CARES Act, CRRSAA, and ARPA ............................................ 2

Table 2. Deadlines for Obligating Funds Under the ESSER Fund, GEER Fund, EANS

Program, and ARP-HCY .............................................................................................................. 7

Table 3. Grant Awards and Cumulative Outlays Under the ESSER Fund, GEER Fund,

EANS, and ARP-HCY for States ............................................................................................... 13

Table 4. Grant Awards and Cumulative Outlays Under the Education Stabilization Fund

and American Rescue Plan Act for State Educational Agencies and Governors for the Outlying Areas............................................................................................................................ 14

Table 5. State Liquidation Extension Requests for the ESSER Fund, GEER Fund, EANS,

and ARP-HCY ............................................................................................................................ 15

Table 6. Outlying Area Liquidation Extension Requests for the Education Stabilization

Fund and American Rescue Plan Act for State Educational Agencies and Governors .............. 16

Table A-1. Grant Awards and Cumulative Outlays Under the Elementary and Secondary

School Emergency Relief (ESSER) Fund, by State ................................................................... 19

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 2

Table A-2. Grant Awards and Cumulative Outlays Under the Governor’s Emergency

Education Relief (GEER) Fund, by State ................................................................................... 22

Table A-3. Grant Awards and Cumulative Outlays Under the Emergency Assistance to

Non-Public Schools (EANS) Program, by State ........................................................................ 26

Table A-4. Grant Awards and Cumulative Outlays Under Funding for Homeless Children

and Youth Program (ARP-HCY), by State ................................................................................. 29

Table A-5. Grant Awards and Cumulative Outlays Under the Educational Stabilization

Fund (ESF I-SEA and ESF II-SEA) and the American Rescue Plan Act (ARP-OA SEA) for State Educational Agencies (SEAs), by Outlying Area ........................................................ 32

Table A-6. Grant Awards and Cumulative Outlays Under the Educational Stabilization

Fund for Governors (ESF 1-Governor and ESF II-Governor), by Outlying Area..................... 33

Table B-1. Amount Approved for Liquidation Extension Requests for the ESSER Fund,

GEER Fund, EANS, and ARP-HCY, by State .......................................................................... 34

Table B-2. Amount Approved for Liquidation Extension Requests for the ESF-SEA, ESF-

Governor, and ARP-OA SEA, by Outlying Area ....................................................................... 36

Table C-1. Emergency Assistance to Non-Public Schools (EANS) Program Funds That

Reverted to Governors, by State ................................................................................................. 37

Appendixes

Appendix A. ESSER, GEER, EANS, ARP-HCY, and OA Program Expenditures by States

and Outlying Areas ..................................................................................................................... 19

Appendix B. Liquidation Extension Requests by States and Outlying Areas ............................... 34 Appendix C. EANS Funds Reverting to Governors by State ........................................................ 37

Contacts

Author Information ........................................................................................................................ 41

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 1

Introduction

In response to the COVID-19 pandemic, Congress enacted several programs that provided federal funds specifically to support elementary and secondary education, or provided funds that could be used for that purpose. These programs include the Elementary and Secondary School Emergency Relief (ESSER) Fund, Governor’s Emergency Education Relief (GEER) Fund, Emergency Assistance to Non-Public Schools (EANS) program, and Homeless Children and Youth (ARP- HCY)¹ program, as well programs providing similar types of support to the outlying areas. Each of these programs was authorized under the Education Stabilization Fund (ESF) or under provisions authorizing funds for similar purposes in response to the COVID-19 pandemic. Funds for ESF programs were authorized and funded by three acts:

• Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136), which authorized what are referred to as ESSER I and GEER I;

• Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSAA; Division M of the Consolidated Appropriations Act, 2021 [P.L. 116- 260]), which authorized what are referred to as ESSER II, GEER II, and EANS I; and

• American Rescue Plan Act of 2021 (ARPA; P.L. 117-2), which authorized what are referred to as ESSER III, EANS II, and ARP-HCY.

The total appropriations provided for the programs discussed in this report are $201.485 billion. Of these, $16.336 billion were authorized by the CARES Act, $58.773 billion were authorized by the CRRSAA, and $126.375 billion were authorized by the ARPA.²

Each of the programs examined in this report are administered by the U.S. Department of Education (ED). Federal funds provided through the ESF Higher Education Emergency Relief Fund (HEERF) for postsecondary education are not discussed in the report. In addition, funds provided for the Bureau of Indian Education (BIE) are not discussed in the report, as they were administered by the U.S. Department of the Interior.³

Given ongoing congressional interest in state and national data on expenditures under these programs, this report provides the amount of grant funding each state⁴ or outlying area received under each relevant program; the cumulative outlays (expenditures) by state or outlying area that were posted on USAspending.gov as of August 21, 2024;⁵ and the percentage of grant funds that have been expended. No data are provided on funds that may have been obligated by states or outlying areas but not yet expended.⁶ According to the Government Accountability Office (GAO), an obligation is defined as a “definite commitment that creates a legal liability of the government

1 This program is referred to as ARP-HCY, as it was authorized by the American Rescue Plan Act (ARPA; P.L. 117-2).

2 Details may not add to the total due to rounding.

3 The BIE received $153,750,000 under the CARES Act; $409,400,000 under the CRRSAA; and $850,000,000 under the ARPA for a total of $1.413 billion. For more information, see https://www.bie.edu/budgetfinance.

4 For the purposes of the ESSER Fund, GEER Fund, EANS program, and ARP-HCY program, the term state includes each of the 50 states, the District of Columbia, and the Commonwealth of Puerto Rico. The term outlying area includes American Samoa, Guam, the Commonwealth of the Northern Mariana Islands (hereinafter referred to as the Northern Mariana Islands), and the U.S. Virgin Islands.

5 According to the U.S. Department of Education (ED), ED typically reports award and spending data for the programs examined in this report to USAspending.gov on a monthly basis. For more information, see https://covid-relief- data.ed.gov/about-data.

6 Data on the obligation of these funds are not regularly reported.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 2

for the payment of goods and services ordered or received.... Payment may be made immediately or in the future.”⁷ GAO defines an expenditure as the “actual spending of money; an outlay.”⁸

Prior to providing data on expenditures, this report begins with an overview of the relevant programs and their associated deadlines for states and outlying areas to obligate funds. This is followed by data detailing the total amount of funding each state received from ED⁹ for each program and the cumulative amount and percentage of funding that had been expended based on data posted on USAspending.gov as of August 21, 2024. Data are also included on state requests for extensions of the liquidation period for funds discussed in this report. In addition, preliminary state-reported data on EANS funds that reverted to governors are also included.

Overview of the ESSER Fund, GEER Fund, EANS Program, ARP-HCY, and Similar Funding for the Outlying Areas

This section provides a brief overview of the ESSER Fund, GEER Fund, EANS program, ARP- HCY program, and similar funding provided to the outlying areas. Detailed information about these programs is available in CRS Report R47027, Education Stabilization Fund Programs Funded by the CARES Act, CRRSAA, and ARPA: Background and Analysis. In general, the ESF funds were intended to help states, local educational agencies (LEAs), public and non-public elementary and secondary schools, and institutions of higher education (IHEs) “prevent, prepare for, and respond to coronavirus.”¹⁰ As previously discussed, funds for the ESF and related programs were authorized by the CARES Act, CRRSAA, and ARPA.

Table 1 details which of the ESF and related programs of interest received appropriations under which acts, how the programs are commonly referenced with respect to each act, and the amount of funds appropriated for each program.

Table 1. Selected Education Stabilization Fund Programs and Related Programs

Authorized and Funded by the CARES Act, CRRSAA, and ARPA

Program

CARES Act

(Enacted March

27, 2020)

CRRSAA (Enacted

December 27,

2020

ARPA (Enacted March 11, 2021)

Total by

Program

ESSER Fund ESSER I $13.229 billion

ESSER II $54.311 billion

ESSER III (or ARP- ESSER) $122.775 billion ($121.975 billion after ARP-HCY set- aside)

$189.515 billion (after ARP-HCY set-aside)

7 For the full definition of the term obligation, see U.S. Government Accountability Office, A Glossary of Terms Used in the Federal Budget Process, GAO-05-734SP, September 2005, p. 70, https://www.gao.gov/assets/gao-05-734sp.pdf.

8 U.S. Government Accountability Office, A Glossary of Terms Used in the Federal Budget Process, GAO-05-734SP, September 2005, p. 48, https://www.gao.gov/assets/gao-05-734sp.pdf.

9 These are referred to as funds obligated by ED.

10 See, for example, Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136), material preceding Section 18001 under the heading of the “Education Stabilization Fund.”

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 3

Program

CARES Act

(Enacted March

27, 2020)

CRRSAA (Enacted

December 27,

2020

ARPA (Enacted March 11, 2021)

Total by

Program

GEER Fund GEER I $2.953 billion

GEER II $4.053 billion ($1.303 billion after EANS I set-aside)

Not authorized $4.256 billion (after EANS I set- aside)

EANS Program Not authorized EANS I $2.750 billion (set- aside from GEER II)

EANS II $2.750 billion

$5.500 billion (including set-aside under CRRSAA)

Homeless Children and Youth

Not authorized Not authorized ARP-HCY $0.800 billion (set- aside from ESSER III)

$0.800 billion (including set-aside under ARPA)

Outlying areas ESF I-SEA and ESF I- Governor $0.154 billion

ESF II-SEA and ESF II-Governor $0.409 billion

ARP-OA SEA $0.850 billion

$1.413 billion

Total by act $16.336 billion $58.773 billion $126.375 billion $201.485 billion

Elementary and Secondary School Emergency Relief (ESSER) Fund

The ESSER Fund was authorized and funded by the CARES Act, CRRSAA, and ARPA. It received $13.229 billion under the CARES Act in FY2020 (ESSER I), $54.311 billion under the CRRSAA in FY2021 (ESSER II), and $122.775 billion under the ARPA in FY2021 (ESSER III),¹¹ for a total of $190.315 billion. Of the funds appropriated for ESSER III, the Secretary of Education was required to reserve $800 million for the education of homeless children and youth. Thus, $121.975 billion was available for ESSER III grants.

The funds were allocated to states by formula based on their share of prior year Title I-A grants authorized by the Elementary and Secondary Education Act (ESEA). State educational agencies (SEAs) are required to provide at least 90% of the funds received to LEAs through formula grants¹² to be used for myriad purposes, such as any activity funded under various federal

11 The ESSER Fund, as authorized by the ARPA, is also referred to as ARP-ESSER.

12 Formula grants to LEAs in a given state were based on their share of prior year Title I-A grants among LEAs in the state.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 4

education laws, addressing student learning loss, coordination of preparedness and response to the COVID-19 emergency, technology acquisition, mental health services, and activities related to summer learning.¹³

Governor’s Emergency Education Relief (GEER) Fund

The GEER Fund was authorized and funded by the CARES Act and CRRSAA. It was not included in the ARPA. The GEER Fund received $2.953 billion under the CARES Act in FY2020 (GEER I) and $4.053 billion under the CRRSAA in FY2021 (GEER II) for a total of $7.006 billion. From the CRRSAA funds, the Secretary of Education was required to reserve $2.750 billion to provide services and assistance to non-public schools under the EANS program (EANS I). The GEER funds were allocated to states by formula based on two formula factors: (1) 60% was awarded based on each state’s share of individuals ages 5-24 relative to the total number of individuals in this age group in all states, and (2) 40% was awarded based on each state’s share of children counted under Section 1124(c) of the ESEA relative to the total number of children counted under this section for all states.¹⁴ Any EANS I funds that were not obligated by the SEA to provide services or assistance to non-public schools within six months of the state receiving the funds reverted to the governor to use in accordance with the provisions of the GEER Fund.

While the GEER Fund did not receive an appropriation under the ARPA, the EANS program (EANS II) received a separate appropriation of $2.750 billion under the ARPA. Similar to EANS I, any EANS II funds that were not obligated by the SEA to provide services or assistance to non- public schools within six months of the state receiving the funds reverted to the governor to use in accordance with the provisions of the GEER Fund. Data on funds that may have reverted to the governor to be used in accordance with the GEER Fund provisions are not available.

Each governor may choose to use GEER funds to provide emergency funds to LEAs and institutions of higher education (IHEs) serving students within the state for continuity of operations or to any other IHE, LEA, or education-related entity within the state for a broad array of purposes, including the provision of child care and the protection of education-related jobs.¹⁵

Emergency Assistance to Non-Public Schools (EANS) Program

The EANS program was authorized and funded by the CRRSAA and ARPA. As previously discussed, the GEER Fund received $4.053 billion under the CRRSAA in FY2021. From the CRRSAA funds, the Secretary of Education was required to reserve $2.750 billion to provide grants to states to provide services and assistance to non-public schools under the EANS program. While the ARPA provided additional appropriations for some programs (e.g., ESSER) that were authorized and funded under the ESF by the CARES Act and the CRRSAA, the ARPA included funding for EANS as a stand-alone program rather than providing funding under the ESF; thus, no reservation of funds under the ESF was provided for EANS under the ARPA. However, the ARPA provided $2.750 billion specifically for EANS. All EANS funds were

13 For more information on the use of ESSER funds, see U.S. Department of Education, Frequently Asked Questions: Elementary and Secondary School Emergency Relief Programs, Governor's Emergency Education Relief Programs, December 7, 2022, https://oese.ed.gov/files/2022/12/ESSER-and-GEER-Use-of-Funds-FAQs-December-7-2022- Update-1.pdf.

14 The formulas used to allocate EANS funds is discussed in the next section of this report.

15 For more information on the use of GEER funds, see U.S. Department of Education, Frequently Asked Questions: Elementary and Secondary School Emergency Relief Programs, Governor's Emergency Education Relief Programs, December 7, 2022, https://oese.ed.gov/files/2022/12/ESSER-and-GEER-Use-of-Funds-FAQs-December-7-2022- Update-1.pdf.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 5

allocated by formula to states based on their proportional share of children ages 5-17 enrolled in non-public schools from families with incomes at or below 185% of the poverty level. Between the reservation of funds under the CRRSAA and the directly appropriated funds provided under the ARPA, the EANS program received a total of $5.500 billion. The EANS program provides formula grants to SEAs, which in turn use the funds to provide services or assistance to non- public schools to “address educational disruptions resulting from” the COVID-19 emergency.¹⁶

A non-public school receiving services or assistance under the EANS program is required to use such services or assistance to address educational disruptions from the COVID-19 emergency. Authorized activities under the EANS program were not as broad as those permitted under the ESSER Fund or GEER Fund. Allowable activities included, for example, acquiring personal protective equipment, expanding capacity to administer coronavirus testing, acquiring educational technology, and addressing learning loss.¹⁷ Any EANS funds that were not obligated by the SEA to provide services or assistance to non-public schools within six months of the state receiving the funds reverted to the governor to use in accordance with the provisions of the GEER Fund.¹⁸

American Rescue Plan-Homeless Children and Youth (ARP-HCY) Program

Under the ARPA, from the total appropriated for ESSER III, the Secretary was required to reserve $800 million to identify homeless children and youth (ARP-HCY) and provide these youths with wrap-around services and assistance needed to attend school and fully participate in school activities.¹⁹ After reserving $1 million for national activities, the remaining funds were awarded to states by formula.

Outlying Areas

Both the CARES Act and CRRSAA included a reservation of funds from the total ESF appropriation for the outlying areas, providing $153.8 million and $409.4 million, respectively.

16 CRRSAA, Division M, §312(d)(4).

17 For more information on the use of EANS program funds, see U.S. Department of Education, Frequently Asked Questions: Emergency Assistance to Non-Public Schools (EANS) Program as authorized by the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSA Act) and the American Rescue Plan Act of 2021 (ARP Act), September 17, 2021, https://oese.ed.gov/files/2021/09/Final-EANS-FAQ-Update-9.17.21.pdf.

18 Each governor was required to provide an assurance in the state application for EANS funds that the SEA would, among other requirements, distribute information about the EANS program to nonpublic schools and make the information and application to apply for services or assistance easily available; process all applications submitted promptly and approve or deny an application not later than 30 days after the date of receipt; ensure that services or assistance that is provided is available to any nonpublic school meeting specific criteria; to the extent practicable, obligate all EANS funds provided for services or assistance to nonpublic schools in an “expedited and timely” manner; and obligate all EANS funds provided for services or assistance to nonpublic schools not later than six months after receiving such funds from ED. If an SEA complied with this assurance and had unobligated funds remaining six months after receiving them, the funds had to be returned to the governor for use under the GEER II uses of funds requirements.

19 For more information on the uses of funds, see U.S. Department of Education, Frequently Asked ARP-HCY Questions and Answers, 2024, https://oese.ed.gov/offices/american-rescue-plan/american-rescue-plan-elementary- secondary-school-emergency-relief-homeless-children-youth-arp-hcy/frequently-asked-arp-hcy-questions-and- answers/; Letter from Miguel A. Cardona, Secretary, U.S. Department of Education, to Chief State School Officers, April 23, 2021, https://oese.ed.gov/files/2021/04/ARP-Homeless-DCL-4.23.pdf; and U.S. Department of Education, Application for Funding under the American Rescue Plan Act Education for Homeless Children and Youth (ARP- HCY): Second Disbursement (ARP Homeless II), July 6, 2021, https://oese.ed.gov/files/2021/07/ARP-HCY- Application_FINAL_07-06-2021.docx.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 6

Under each act, 20% of the funds available for the outlying areas was awarded for uses similar to the GEER Fund (referred to as ESF I-Governor and ESF II-Governor, respectively) and 80% was awarded for uses similar to the ESSER Fund (referred to as ESF I-SEA and ESF II-SEA, respectively).²⁰

While the ARPA continued to provide appropriations for some programs (e.g., ESSER) that were authorized under the ESF by the CARES Act and the CRRSAA, the ARPA included funding for these programs as stand-alone programs rather than providing funding under the ESF; thus, no reservation of funds under the ESF was provided for the outlying areas under the ARPA. However, the ARPA provided $850.0 million for the outlying areas (referred to as ARP-OA SEA) without specifying the purpose or allowable uses of the funds.²¹ ED subsequently issued a letter to the outlying areas detailing how the funds could be used, which indicated that they would be used in similar ways as ESSER funds.²²

Including the $850 million provided under ARPA, the outlying areas received a total of $1.413 billion through the three acts.

Obligation and Expenditure of Funds

The period of availability of funds (i.e., deadline for grantees to obligate funds) for the ESSER Fund, GEER Fund, EANS program, ARP-HCY, and funds for the outlying areas varies for funds appropriated under the CARES Act, CRRSAA, and ARPA. Table 2 provides the deadlines for obligating funds for each of the programs discussed in this report.

Under the CARES Act, the period of availability of funds was through September 30, 2021. Under the CRRSAA, the period of availability of funds was through September 30, 2022. Under the ARPA, the period of availability of funds was through September 30, 2023. For the ESSER Fund, GEER Fund, ARP-HCY program, and funds for the outlying areas, Section 421 of the General Education Provisions Act (GEPA), commonly referred to as the Tydings period or Tydings amendment, extends the period of obligation of funds by governors, SEAs, LEAs, and outlying areas by one year beyond the period of availability included in statutory language.²³ Thus, the period of availability of funds under the CARES Act was through September 30, 2022, for the CRRSAA was through September 30, 2023, and for the ARPA is through September 30,

20 U.S. Department of Education, Frequently Asked Questions: Outlying Areas Education Stabilization Fund and American Rescue Plan Programs for State Educational Agencies & Outlying Areas Education Stabilization Fund Governors Program, July 2023, https://oese.ed.gov/files/2023/07/REVISED.2-CLEAN-Cross-cutting-FAQs- 7.6.23_RINAP.pdf.

21 The outlying areas received an appropriation of $850,000,000 under Title II—Committee on Health, Education, Labor, and Pensions—of the ARPA.

22 Letter from Ian Rosenblum, Delegated the Authority to Perform the Functions and Duties of the Assistant Secretary, Office of Elementary and Secondary Education, U.S. Department of Education, to Commissioner, April 2021, https://oese.ed.gov/files/2021/04/ARP-Cover-letter-to-Commissioners-in-OAs.docx. Also see U.S. Department of Education, Frequently Asked Questions: Outlying Areas Education Stabilization Fund and American Rescue Plan Programs for State Educational Agencies & Outlying Areas Education Stabilization Fund Governors Program, July 2023, https://oese.ed.gov/files/2023/07/REVISED.2-CLEAN-Cross-cutting-FAQs-7.6.23_RINAP.pdf.

23 Each of these periods of availability is extended by one year by the Tydings period. (The provision is named for Senator Joseph D. Tydings of Maryland and was added to GEPA by P.L. 91-230.) The Tydings period only applies to programs administered by ED that are subject to 34 C.F.R. Part 76, which includes state-administered formula grant programs. For more information, about ESSER obligation and expenditure deadlines, see U.S. Department of Education, Frequently Asked Questions: Elementary and Secondary School Emergency Relief Programs, Governor’s Emergency Education Relief Programs, December 7, 2022, https://oese.ed.gov/files/2022/12/ESSER-and-GEER-Use- of-Funds-FAQs-December-7-2022-Update.pdf.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 7

2024. Following the Tydings period, LEAs and other subgrantees have 120 days to liquidate (or expend) the obligated funds.²⁴

For the EANS program, funds were required to be obligated by the SEA within six months of receipt by the state to provide services and assistance to non-public schools. Funds that were not obligated within that time frame were to revert to the governor for use under the GEER Fund.²⁵ For EANS I funds that reverted to the governor, the period of availability of funds was the same as the period of availability of funds for GEER II including the Tydings period (i.e., through September 30, 2023). For EANS II funds that reverted to the governor, the period of availability is the same as the period of availability of funds, including the Tydings period, as was provided for ESSER III, which received appropriations under the ARPA (i.e., through September 30, 2024). Data on the expenditure of EANS funds do not differentiate between funds expended to provide assistance to non-public schools and funds that reverted to the governor and were subsequently expended.

Table 2. Deadlines for Obligating Funds Under the ESSER Fund, GEER Fund, EANS

Program, and ARP-HCY

Program Iteration CARES Act CRRSAA ARPA

ESSER Fund ESSER I 9/30/2022 — —

ESSER II — 9/30/2023 —

ESSER III — — 9/30/2024

GEER Fund GEER I 9/30/2022 — —

GEER II 9/30/2023 —

EANS Program^a EANS I — For non-public schools, within six months of receipt of funds by state; or for governors, 9/30/23^b

—

EANS II — — For non-public schools, within six months of receipt of funds by state or; or for governors, 9/30/24^c

Homeless Children and Youth

ARP-HCY — —

9/30/2024

Outlying areas ESF I-SEA 9/30/2022 — —

ESF II-SEA — 9/30/2023 —

ESF I- Governor 9/30/2022

— —

24 2 C.F.R. §200.344.

25 For more information, see U.S. Department of Education, Frequently Asked Questions: Emergency Assistance to Non-Public Schools (EANS) Program as Authorized by the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSA Act) and the American Rescue Plan Act of 2021 (ARP Act), September 17, 2021, https://oese.ed.gov/files/2021/09/Final-EANS-FAQ-Update-9.17.21.pdf.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 8

Program Iteration CARES Act CRRSAA ARPA

ESF II- Governor

—

9/30/2023

—

ARP-OA — — 9/30/2024

Source: Congressional Research Service (CRS) analysis of provisions in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136); the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSAA) included as Division M in the Consolidated Appropriations Act, 2021 (CAA; P.L. 116-260); the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2); Section 421 of the General Education Provisions Act (GEPA); and CRS email correspondence with the U.S. Department of Education, May 4-5, 2021. Notes: The outlying areas include American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, and the U.S. Virgin Islands. Section 421 of the GEPA, commonly referred to as the Tydings period or Tydings amendment, applies to programs administered by the U.S. Department of Education that are subject to 34 C.F.R. Part 76, which includes state-administered grant programs. For these programs, the Tydings amendment extends the period of obligation of funds by one year beyond the period of availability included in statutory language. The dates included in the table for all programs except the EANS program reflect the application of the Tydings amendment. ESSER Fund: Elementary and Secondary School Emergency Relief Fund GEER Fund: Governor’s Emergency Education Relief Fund EANS Program: Emergency Assistance to Non-Public Schools program ARP-HCY: American Rescue Plan-Homeless Children and Youth program ESF: Education Stabilization Fund SEA: State educational agency OA: Outlying area a. Data on the expenditure of EANS funds do not differentiate between funds expended to provide assistance to non-public schools and funds that reverted to the governor and were subsequently expended.

b. EANS funds that are not obligated by the SEA to provide services or assistance to non-public schools within six months revert to the governor for use under the GEER Fund. For EANS I funds that revert to the governor, the deadline for obligating funds is September 30, 2023.

c. EANS funds that are not obligated by the SEA to provide services or assistance to non-public schools within six months revert to the governor for use under the GEER Fund. For EANS II funds that revert to the governor, the deadline for obligating funds is September 30, 2024.

For state-administered programs (which includes the programs administered by the outlying areas),²⁶ ED may extend the period for the liquidation (i.e., expenditure) of funds beyond the 120- day period following the Tydings period by approving late liquidation requests.²⁷ These flexibilities apply to the ESSER Fund, GEER Fund, EANS program, ARP-HCY, and funds provided to the outlying areas.

Using ED-developed templates that ED created specifically for the programs discussed in this report, an SEA may request a liquidation extension of up to 14 months beyond the automatic 120- day period to liquidate funds. For ESSER I and GEER I, this 14-month period ended on March

26 For more information, see U.S. Department of Education, General and Technical Frequently Asked Questions (FAQs) for CARES ESF-SEA, CARES ESF-Governor, CRRSA ESF II-SEA, CRRSA ESF II-Governor, and ARP-OA SEA Liquidation Extension Requests, January 9, 2024, https://oese.ed.gov/files/2024/01/FAQs-for-Liquidation- Extensions-for-APR-and-ESF-Grants.pdf.

27 2 C.F.R. §200.344, 2 C.F.R. §200.309, and U.S. Department of Education, General and Technical Frequently Asked Questions (FAQs) for CARES ESSER, CARES GEER, CRRSA ESSER, CRRSA GEER, CRRSA EANS, ARP ESSER, and ARP EANS Liquidation Extension Requests, January 9, 2024, https://oese.ed.gov/files/2024/01/Updated-Technical- FAQs-for-Liquidation-Extensions-1.9.24-v-2-for-posting.pdf.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 9

28, 2024. For ESSER II, GEER II, and EANS I,²⁸ the 14-month period ends on March 28, 2025. For ESSER III, EANS II, and ARP-HCY, the 14-month period ends on March 28, 2026.²⁹ Similarly, the outlying areas may also use ED-developed templates to request a liquidation extension of up to 14 months beyond the automatic 120-day period to liquidate funds for ESF I- SEA, ESF I-Governor, ESF II-SEA, ESF-II Governor, and ARP-OA SEA.³⁰ ED may consider extensions to liquidate funds beyond the aforementioned deadlines, but SEAs could not request extensions beyond these deadlines using the ED-developed templates.

According to ED policy, “in all circumstances, including late liquidations, federal funds may be used only for obligations that were incurred during the grant period (including the Tydings period) and only for allowable costs under the relevant program.”³¹ ED will only consider late liquidation requests beyond 18 months from the end of the Tydings period under “extraordinary circumstances or in cases involving lengthy construction contracts.”³² As of September 5, 2024, ED indicated that no grantees have submitted requests to expend funds beyond the 14-month period available through the ED-developed templates.³³

Any funds not expended will revert to the General Fund at Treasury five years after the close of ED’s obligation period (as opposed to the end of the Tydings period).³⁴ For programs authorized by the CARES Act, five years after the close of ED’s obligation period will occur on October 1, 2026. For programs authorized by the CRRSAA, it will occur on October 1, 2027. For programs authorized by the ARPA, it will occur on October 1, 2028.³⁵

28 With respect to EANS I and EANS II, the ED-developed templates can be used to request liquidation extensions for funds being used by the SEA to provide services to non-public schools and for funds that reverted to the governor. See, for example, https://oese.ed.gov/files/2024/01/ARP-ESSER-EANS-Liquidation-Extension-Request-1.10.24-v3.xlsx.

29 ED suggested, but did not require, that states submit their extension requests prior to December 31, 2022, for CARES Act funds; December 31, 2023, for CRRSSA funds; and December 31, 2024, for ARPA funds. U.S. Department of Education, General and Technical Frequently Asked Questions (FAQs) for CARES ESSER, CARES GEER, CRRSA ESSER, CRRSA GEER, CRRSA EANS, ARP ESSER, and ARP EANS Liquidation Extension Requests, January 9, 2024, https://oese.ed.gov/files/2024/01/Updated-Technical-FAQs-for-Liquidation-Extensions-1.9.24-v-2-for-posting.pdf; and U.S. Department of Education, General and Technical Frequently Asked Questions (FAQs) for American Rescue Plan Homeless Children and Youth program (ARP-HCY) Liquidation Extension Requests, February 23, 2024, https://oese.ed.gov/files/2024/02/Technical-FAQs-for-ARP-HCY-Liquidation-Extensions.pdf.

30 Letter from James F. Lane, Senior Advisor, Office of the Secretary, Delegated the Authority to Perform the Functions and Duties of the Assistant Secretary, Office of Elementary and Secondary Education, to 84.425A Grantees and 84.425H Grantees, November 21, 2022, https://oese.ed.gov/files/2022/11/Liquidation-Extension-Process- Notification-Letter-Outlying-Areas.pdf; and Letter from Adam Schott, Deputy Assistant Secretary for Policy and Programs, Delegated the Authority to Perform the Functions and Duties of the Assistant Secretary, Office of Elementary and Secondary Education, to 84.425X Grantees, January 9, 2024, https://oese.ed.gov/files/2024/01/ARP- Liquidation-Extension-Request-Cover-Letter-OAs.pdf. It does not appear that a separate letter was issued regarding funds provided under CRRSAA. However, the liquidation extension request form for CRRSAA funds is available at https://oese.ed.gov/files/2023/06/CRRSA-ESFSEA-ESFGov-Liquidation-Extension-Request-June-2023.xlsx.

31 U.S. Department of Education, Extension of Liquidation Periods and Related Accounting Adjustments for Grantees under Department of Education State-Administered Programs, June 5, 2007, https://www2.ed.gov/policy/fund/guid/ lateliquidation.doc.

32 See footnote 31.

33 Based on communication between CRS and ED on September 5, 2024.

34 U.S. Department of Education, Extension of Liquidation Periods and Related Accounting Adjustments for Grantees under Department of Education State-Administered Programs, June 5, 2007, https://www2.ed.gov/policy/fund/guid/ lateliquidation.doc. Also see U.S. Department of Education, Frequently Asked Questions: Elementary and Secondary School Emergency Relief Programs, Governor’s Emergency Education Relief Programs, December 7, 2022, https://oese.ed.gov/files/2022/12/ESSER-and-GEER-Use-of-Funds-FAQs-December-7-2022-Update.pdf.

35 Dates corresponding to five years after the close of ED’s obligation period under the CARES Act, CRRSAA and ARPA were provided to CRS by ED on August 23, 2024. Based on current data, ED estimates that about $107 million (continued...)

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 10

A detailed discussion of the obligation and liquidation periods for the ESSER Fund, GEER Fund, and EANS program is included in Appendix B of CRS Report R47027, Education Stabilization Fund Programs Funded by the CARES Act, CRRSAA, and ARPA: Background and Analysis.

Program Expenditures

This section provides national data on expenditures under each of the programs examined in this report. It begins with a discussion of the data used to determine state expenditures. Tables presenting data for each program for states and outlying areas are included in Appendix A.

Data

Both USAspending.gov and the ESF Transparency Portal include data on grant awards and expenditures under the ESSER Fund, GEER Fund, and EANS program by state, as well as data on awards and expenditures for the outlying area programs.³⁶ USAspending.gov is the “official open data source of federal spending information, including information about federal awards such as contracts, grants, and loans.”³⁷ The ESF Transparency Portal includes state-by-state data on the amount of funding provided to each state under each ESF program and the cumulative amount of funding that has been expended under each program.³⁸ The ESF Transparency Portal does not include data on ARP-HCY awards and expenditures. Data from USAspending.gov are used to update data in the ESF Transparency Portal maintained by ED.³⁹ The data on obligations and outlays used in this report were downloaded from USAspending.gov on August 21, 2024.

ED maintains allocation tables for each of the programs included in this report that were released when ED made grants to states under each of the programs.⁴⁰ CRS confirmed that the amounts reported in USAspending.gov for ESSER, GEER, EANS, ARP-HCY, and outlying area grants match the ED grant allocation announcements with a few exceptions under the GEER Fund. The

of CARES Act funds will revert to the General Fund at Treasury on October 1, 2026. This estimate does not include an additional return of funds that may result from audits or monitoring of grantees and subgrantees.

36 The ESF Transparency Portal also provides data on funds awarded and expended under the Higher Education Emergency Relief Fund (HEERF). These funds are not discussed in this report.

37 For more information, see https://www.usaspending.gov/.

38 As previously mentioned, the data detailed in this report were downloaded from USAspending.gov. As of September 10, 2024, ED notes that the data on the ESF Transparency Portal were last retrieved by ED from USAspending.gov on August 5, 2024. Based on spot checking, the data retrieved by CRS from USAspending.gov on August 21, 2024, appear to match the data that ED retrieved on August 5, 2024.

39 For more information, see https://covid-relief-data.ed.gov/about-data.

40 The grant allocation table for ESSER I is available at https://oese.ed.gov/files/2020/04/ESSER-Fund-State- Allocations-Table.pdf. The grant allocation table for ESSER II is available at https://oese.ed.gov/files/2021/01/ Final_ESSERII_Methodology_Table_1.5.21.pdf. The grant allocation table for ESSER III is available at https://oese.ed.gov/files/2021/06/Revised-ARP-ESSER-Methodology-and-Allocation-Table_6.25.21_FINAL.pdf. The grant allocation table for GEER I is available at https://oese.ed.gov/files/2021/06/GEERI_Methodology_Table_ Revised_6.25.21_FINAL.pdf. The grant allocation table for GEER II is available at https://oese.ed.gov/files/2021/01/ FINAL_GEERII_EANS-Methodology_Table_1.8.21.pdf. The grant allocation table for EANS I is available at https://oese.ed.gov/files/2021/01/FINAL_GEERII_EANS-Methodology_Table_1.8.21.pdf. The grant allocation table for EANS II is available at https://oese.ed.gov/files/2021/04/Final_ARP-EANS-Methodology-and-Table-3.16.21.pdf. The grant allocation table for Homeless Children and Youth is available at https://oese.ed.gov/files/2021/07/Revised- Attachment-1-ARP-Homeless-I-II-Total-Allocations.docx. The grant allocation table for ESF I-SEA and ESF I- Governor is available at https://oese.ed.gov/files/2020/05/OA-Allocations-Table.pdf. The grant allocation table for ESF II-SEA and ESF II-Governor is available at https://oese.ed.gov/files/2021/01/CRRSA-OA-allocations-and- methodology-1.11.21.doc. The grant allocation table for ARP-OA SEA is available at https://oese.ed.gov/files/2021/04/ ARP-OAs-Methodology-and-Table.docx.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 11

GEER Fund grant awards posted in USAspending.gov match the grant allocation announcements for GEER I and GEER II⁴¹ for all states except Massachusetts, Montana, and New York.⁴² According to ED, these states declined a supplemental award under the GEER program that was made in July 2021.⁴³ For the purposes of this report, when discussing individual state data for the GEER program, the amount of funds actually received by these states is reported.

Neither USAspending.gov nor the ESF Transparency Portal includes data on funds that have been obligated but not expended. ED has collected some data on planned expenditures of ESSER funds, but these data are not updated on a regular basis.

Findings

Table A-1, Table A-2, Table A-3, and Table A-4 detail grant awards, cumulative outlays, and the percentage of funds outlaid under the ESSER Fund, GEER Fund, EANS program, and ARP- HCY, respectively, for all states and at the national level. Table A-5 details grant awards, cumulative outlays, and the percentage of funds outlaid from the Education Stabilization Fund and ARPA as grants to SEAs for the outlying areas. Table A-6 details grant awards, cumulative outlays, and the percentage of funds outlaid from the ESF as grants to governors for the outlying areas. Table 3 and Table 4 included at the end of this section provide summaries of the aggregate expenditure data for states and outlying areas, respectively, under the ESSER Fund, GEER Fund, EANS program, ARP-HCY, and grants to the outlying areas.

As previously discussed, these data do not reflect any funds that have been obligated but not expended. Thus, the percentages detailed in the aforementioned tables reflect the amount of funding expended, not the amount of funding that has been obligated by, or in advance of, the grant obligation deadlines. As previously discussed, the obligation deadlines are not the deadlines for expending funds, provided funds have been appropriately obligated by the obligation deadline.

At the national level, the percentage of funds outlaid is generally correlated with the percentage of the period of obligation that has passed for each of the programs.

ESSER Fund

As detailed in Table A-1 and summarized in Table 3, under ESSER I, with a period of obligation that expired at the end of September 2022, 99.55% of funds have been outlaid. Under ESSER II, with a period of obligation that expired at the end of September 2023, 98.84% of funds have been outlaid. The expenditure rate is lowest for ESSER III, which has a period of obligation that expires in September 2024, at 76.66%. Overall, 84.61% of ESSER funds have been outlaid. As the majority of ESSER funds were provided through ESSER III, the lower expenditure rate for

41 The grant allocation table for GEER I is available at https://oese.ed.gov/files/2021/06/GEERI_Methodology_Table_ Revised_6.25.21_FINAL.pdf. The grant allocation table for GEER II is available at https://oese.ed.gov/files/2021/01/ FINAL_GEERII_EANS-Methodology_Table_1.8.21.pdf.

42 USAspending.gov and the Transparency Portal indicate that Massachusetts received $50,843,703 under GEER I, rather than $50,844,840 as reported in the ED allocation table. Similarly, for GEER II, USAspending.gov and the Transparency Portal indicate that Massachusetts received $22,625,334, rather than $22,628,475 as reported in the ED allocation table. For Montana, USAspending.gov and the Transparency Portal indicate that the state received $8,764,495 under GEER I, rather than $8,764,737 as reported in the ED allocation table. Finally, USAspending.gov and the Transparency Portal indicate that New York received $164,286,083 under GEER I, rather than $164,291,001 as reported in the ED allocation table. Similarly, for GEER II, USAspending.gov and the Transparency Portal indicate that New York received $72,760,723rather than $72,773,972 as reported in the ED allocation table.

43 Based on personal communication between CRS and ED on September 10, 2024.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 12

ESSER III results in an overall national expenditure rate that is below the expenditure rates for ESSER I and ESSER II. While 45 states have outlaid at least 99% of funds under ESSER I and 36 states have outlaid at least 99% of funds under ESSER II, no state has outlaid more than 89.34% under ESSER III, and 25 states have outlaid less than 75% of ESSER III funds.

GEER Fund

As detailed in Table A-2 and summarized in Table 3, under GEER I, with a period of obligation that expired at the end of September 2022, 98.46% of funds have been outlaid. At the state level, 33 states have outlaid at least 99% of funds under GEER I, but all states have outlaid at least 88.58% of funds. Under GEER II, with a period of obligation that expired at the end of September 2023, 93.27% of funds have been outlaid. At the state level, 25 states have outlaid at least 99% of funds, while 4 states have outlaid less than 80% of funds. Overall, 96.87% of GEER funds have been outlaid, with a median state expenditure rate of 98.68%.

EANS Program

As detailed in Table A-3 and summarized in Table 3, under EANS I, with a period of obligation that expired at the end of September 2023, 90.04% of funds have been outlaid, with a median state expenditure rate of 97.72%. At the state level, 22 states have outlaid at least 99% of funds, while 3 states have outlaid less than 75% of funds. Under EANS II, with a period of obligation that will expire at the end of September 2024, 55.57% of funds have been outlaid, with a median state expenditure rate of 53.92%. At the state level, only 1 state has outlaid at least 99% of funds, while 39 states have outlaid less than 75% of funds. Overall, 72.81% of EANS funds have been outlaid.

ARP-HCY

As detailed in Table A-4 and summarized in Table 3, 56.87% of ARP-HCY funds have been outlaid, with a median state expenditure rate of 58.27%. No state has outlaid more than 75.82% of funds, and 28 states have outlaid less than 60% of funds. The period of obligation for these funds will expire at the end of September 2024.

Funds for the Outlying Areas

As detailed in Table A-5 and summarized in Table 4, under ESF I-SEA, with a period of obligation that expired at the end of September 2022, 99.39% of funds have been outlaid. Under ESF II-SEA, with a period of obligation that expired at the end of September 2023, 95.40% of funds have been outlaid. The expenditure rate for ARP-OA SEA, which has a period of obligation that expires in September 2024, is lowest at 46.00%. Overall, 63.49% of funds provided to outlying areas to be used for ESSER-type purposes have been outlaid.

As detailed in Table A-6 and summarized in Table 4, under ESF I-Governor, with a period of obligation that expired at the end of September 2022, 97.83% of funds have been outlaid. Under ESF II-Governor, with a period of obligation that expired at the end of September 2023, 78.42% of funds have been outlaid. Overall, 83.72% of funds provided to outlying areas to be used for GEER-type purposes have been outlaid.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 13

Table 3. Grant Awards and Cumulative Outlays Under the ESSER Fund, GEER Fund,

EANS, and ARP-HCY for States

A B C D

Program Total Grant Award Outlays

Percentage of Funds

Outlaid

(Col. C / Col. B)

ESSER Fund

ESSER I $13,229,265,000 $13,169,816,319 99.55%

ESSER II $54,311,004,000 $53,679,250,937 98.84%

ESSER III $121,974,800,000 $93,503,923,999 76.66%

ESSER Total $189,515,069,000 $160,352,991,255 84.61%

GEER Fund^a

GEER I $2,953,223,703 $2,907,609,952 98.46%

GEER II $1,303,043,610 $1,215,408,703 93.27%

GEER Total $4,256,267,313 $4,123,018,655 96.87%

EANS^b

EANS I $2,750,000,000 $2,476,100,111 90.04%

EANS II $2,750,000,000 $1,528,253,329 55.57%

EANS Total $5,500,000,000 $4,004,353,440 72.81%

ARP-HCY

ARP-HCY $799,000,000 $454,426,665 56.87%

All Programs Total $199,271,359,000 $168,934,790,015 84.78%

Source: Table prepared by CRS based on data available from USAspending.gov as of August 21, 2024, and ED allocation tables. Notes: Grant award indicates the grant amount provided to the state by the U.S. Department of Education (ED). Outlays indicate the amount of the grant award that has been expended by the state. The table does not reflect obligations that may not have been outlaid yet. ESSER I and GEER I funds were provided by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136). ESSER II, GEER I, and EANS I funds were provided by the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSAA; Division M of the Consolidated Appropriations Act, 2021 [P.L. 116-260]). ESSER III, EANS II, and ARP-HCY funds were provided by the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2). ESSER Fund: Elementary and Secondary School Emergency Relief Fund GEER Fund: Governor’s Emergency Education Relief Fund EANS Program: Emergency Assistance to Non-Public Schools program ARP-HCY: American Rescue Plan-Homeless Children and Youth program a. Data on the expenditure of EANS funds do not differentiate between funds expended to provide assistance to non-public schools and funds that reverted to the governor and were subsequently expended.

b. The Total Grant Award amounts do not match the amounts appropriated for the GEER Fund due to three states declining a supplemental award in July 2021 (Massachusetts, Montana, and New York).

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 14

Table 4. Grant Awards and Cumulative Outlays Under the Education Stabilization

Fund and American Rescue Plan Act for State Educational Agencies and Governors

for the Outlying Areas

A B C D

Program Total Grant Award Outlays

Percentage of Funds

Outlaid

(Col. C / Col. B)

ESF-SEA and ARP-OA SEA

ESF I-SEA $123,000,000 $122,252,527 99.39%

ESF II-SEA $327,520,000 $312,438,901 95.40%

ARP-OA SEA $850,000,000 $391,031,555 46.00%

SEA Total $1,300,520,000 $825,722,983 63.49%

ESF-Governor

ESF I-Governor $30,750,000 $30,082,191 97.83%

ESF II-Governor $81,880,000 $64,212,314 78.42%

ESF Governor Total $112,630,000 $94,294,504 83.72%

All Programs Total $1,413,150,000 $920,017,487 65.10%

Source: Table prepared by CRS based on data available from USAspending.gov as of August 21, 2024. Notes: The outlying areas include American Samoa, Guam, the Northern Mariana Islands, Guam, and the U.S. Virgin Islands. Grant award indicates the grant amount provided to the outlying area by the U.S. Department of Education (ED). Outlays indicate the amount of the grant award that has been expended by the outlying area. The table does not reflect obligations that may not have been outlaid yet. ESF I-SEA and ESF I-Governor funds were provided by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136). ESF II-SEA and ESF II-Governor funds were provided by the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSAA; Division M of the Consolidated Appropriations Act, 2021 [P.L. 116-260]). ARP-OA SEA funds were provided by the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2). ESF: Education Stabilization Fund SEA: State educational agency ARP: American Rescue Plan OA: Outlying area

State Requests for Liquidation Extensions

As discussed previously, ED indicated that it would accept requests from SEAs and outlying areas to extend the liquidation period for funds awarded under each of the programs discussed in this report provided the funds were properly obligated by the relevant deadline. Data on these requests, their disposition, and the amount of funds for which an extension was sought was provided to CRS by ED on August 23, 2024. As this information is being continually updated by ED, the information presented in this report reflects the status of SEA and outlying area liquidation extension requests as of the aforementioned date. ED is continuing to accept liquidation extension requests for programs authorized by the CRRSSA and ARPA. The initial liquidation extension period for CARES Act funds that states could apply for using the ED- developed templated ended no later than March 28, 2024.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 15

SEA Liquidation Extension Requests

Based on the data provided by ED, 30 states have received approval for a liquidation extension for at least one of the programs discussed in this report. Most of these 30 states have been approved for liquidation extensions for more than one program. In addition, some states have applications for liquidation extensions under ESSER III or EANS II that are either under review or pending approval by ED. Table 5 provides a summary of the number of liquidation extensions received by the states for each of the relevant programs discussed in this report, the total amount of funding that has been approved for an extension, and the number of applications under review or pending approval by ED for each program. Overall, 77 liquidation extension requests submitted by the states have been approved, allowing $1.7 billion (0.84% of grant awards) to be expended for up to 14 months beyond the automatic 120-day period to liquidate funds. Table B-1 provides the data for each state. ED has indicated that no requests for a liquidation extension have been denied.⁴⁴

The states that have not submitted a request for any liquidation extensions include Alabama, Alaska, Arizona, Georgia, Hawaii, Idaho, Louisiana, Maine, Maryland, Minnesota, Montana, New Hampshire, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Utah, Virginia, Washington, and West Virginia.

Table 5. State Liquidation Extension Requests for the ESSER Fund, GEER Fund,

EANS, and ARP-HCY

A B C D E

Approved Requests

Program

Number of

Liquidation

Extension

Approvals

Received by

States

Total Amount of

Funds Approved

for Liquidation

Extensions

Number of

Liquidation

Extension

Requests Under

Review^a

Number of

Liquidation

Extensions

Pending

Approval^b

ESSER Fund

ESSER I 12 $15,715,205 na na

ESSER II 26 $368,941,123 0 0

ESSER III 3 $927,194,996 2 0

GEER Fund

GEER I 9 $11,243,370 na na

GEER II 13 $25,496,231 0 1

EANS^c

EANS I 12 $207,584,922 0 1

EANS II 2 $110,153,295 1 2

ARP-HCY

ARP-HCY 0 $0 0 0

Total 77 $1,666,329,142 3 4

44 Unpublished data provided to CRS by the U.S. Department of Education (on August 23, 2024.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 16

Source: Table prepared by CRS based on unpublished data provided by the U.S. Department of Education (ED) on August 23, 2024. Notes: The amounts listed on the table are inclusive of any amended requests a state may have submitted after its initial request approval by ED for a particular program. ESSER Fund: Elementary and Secondary School Emergency Relief Fund GEER Fund: Governor’s Emergency Education Relief Fund EANS Program: Emergency Assistance to Non-Public Schools program ARP-HCY: American Rescue Plan-Homeless Children and Youth program na: Not applicable, as ED is no longer accepting applications submitted using the ED-developed liquidation extension template for programs authorized by the CARES Act; the liquidation extension available through this application process ended no later than March 28, 2024. a. A request that is “Under Review” indicates that the state has recently submitted a request that is under review or that ED is awaiting revised information from the state.

b. A request that is “Pending Approval” indicates that the state has submitted a request that is undergoing final review and has been recommended for approval.

c. Data on state liquidation extension requests for EANS funds do not differentiate between funds to provide assistance to non-public schools and funds that reverted to the governor.

Outlying Area Liquidation Extension Requests

Based on the ED data, every outlying area has an approved liquidation extension request for at least one of the relevant programs. To date, none of the outlying areas has applied for a liquidation extension for ARP-OA SEA funds. Overall, eight liquidation extension requests submitted by the outlying areas have been approved, allowing $32.2 million (2.28% of grant awards) to be expended for up to 14 months beyond the automatic 120-day period to liquidate funds. Table 6 provides a summary of the number of liquidation extensions received by the outlying areas for each of the relevant programs discussed in this report, the total amount of funding that has been approved for an extension, and the number applications under review or pending approval by ED for each program. Table B-2 provides the data for each outlying area.

Table 6. Outlying Area Liquidation Extension Requests for the Education

Stabilization Fund and American Rescue Plan Act for State Educational Agencies

and Governors

A B C D E

Approved Requests

Program

Number of

Approved

Liquidation

Extensions for

the Outlying

Areas

Total Amount of

Funds Approved

for Liquidation

Extensions

Number of

Liquidation

Extension

Requests Under

Review for the

Outlying Areas^a

Number of

Liquidation

Extension

Requests Pending

Approval for the

Outlying Areas^b

ESF SEA and ARP-OA SEA

ESF I-SEA 1 $521,939 na na

ESF II-SEA 3 $17,816,265 0 0

ARP-OA SEA 0 $0 0 0

ESF Governor

ESF I-Governor 1 $2,725,875 na na

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 17

A B C D E

Approved Requests

Program

Number of

Approved

Liquidation

Extensions for

the Outlying

Areas

Total Amount of

Funds Approved

for Liquidation

Extensions

Number of

Liquidation

Extension

Requests Under

Review for the

Outlying Areas^a

Number of

Liquidation

Extension

Requests Pending

Approval for the

Outlying Areas^b

ESF II-Governor 3 $11,119,741 0 0

Total 8 $32,183,819 0 0

Source: Table prepared by CRS based on unpublished data provided by the U.S. Department of Education on August 23, 2024. Notes: The outlying areas include American Samoa, Guam, the Northern Mariana Islands, Guam, and the U.S. Virgin Islands. Details may not add to totals due to rounding. The amounts listed on the table are inclusive of any amended requests an outlying area may have submitted after its initial request approval. ED is no longer accepting applications submitted using the ED-developed liquidation extension template for programs authorized by the CARES Act, as the liquidation extension available through this application process ended no later than March 28, 2024. ESF: Education Stabilization Fund SEA: State educational agency ARP: American Rescue Plan OA: Outlying area na: Not applicable, as ED is no longer accepting applications submitted using the ED-developed liquidation extension template for programs authorized by the CARES Act; the liquidation extension available through this application process ended no later than March 28, 2024. a. A request that is “Under Review” indicates that the outlying area has recently submitted a request that is under review or that ED is awaiting revised information from the outlying area.

b. A request that is “Pending Approval” indicates that the outlying area has submitted a request that is undergoing final review and has been recommended for approval.

EANS Funds That Reverted to Governors

As previously discussed, EANS I and EANS II funds that were not obligated to provide services or assistance to non-public schools within six months of the state receiving the funds reverted back to the governor to use in accordance with the provisions of the GEER Fund. This section provides a snapshot of how much of the EANS funding reverted back to governors based on self- reported data that were provided to ED. These data continue to be updated by the states.

Data

The self-reported data from states on EANS funds that reverted to governors were provided to CRS by ED on August 15, 2024. According to ED, states are continuing to update and revise these data, so the data presented in this report are current only as of the aforementioned date. With respect to data on total EANS awards, CRS used EANS program allocation tables that were released when ED made grants to states under the program.⁴⁵

45 The grant allocation table for EANS I is available at https://oese.ed.gov/files/2021/01/FINAL_GEERII_EANS- Methodology_Table_1.8.21.pdf. The grant allocation table for EANS II is available at https://oese.ed.gov/files/2021/ 04/Final_ARP-EANS-Methodology-and-Table-3.16.21.pdf.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service 18

Methodology and Findings

Table C-1 details, for each state, EANS program grant awards, EANS funding that has reverted to the governor under EANS I and EANS II, and the percentage of funds that reverted to the governor. New York had not provided data to ED on EANS II funds that had reverted to the governor at the time ED provided data to CRS. Therefore, EANS II grant allocations for New York are included in the national totals for grant allocations, but data are not included for funds that reverted to the governor. In addition, in determining the percentage of funds that reverted to the governor, the grant allocations to New York have been excluded from the denominator used for this calculation. For the total EANS funds (sum of EANS I and EANS II), data included for New York include their total grant allocations, but no data are included for total EANS funds that reverted to the governor or the total percentage of EANS funds that reverted to the governor.⁴⁶ For the national totals for total EANS funds (sum of EANS I and EANS II), similar to the national total for grant allocations for EANS II, EANS I and EANS II grant allocations for New York are included in the national total, but no data for this state have been included in the amount of funding that has reverted to the governor or in the calculation of the percentage of EANS funds that have reverted to the governor.

Based on the self-reported data from states provided to ED on August 15, 2024, under EANS I, the percentage of funds that have reverted to the governor ranged from 0% in 16 states⁴⁷ to 86.10% in Wyoming. Overall, 15.51% ($426,507,876) of EANS I funds have reverted to governors. Under EANS II, among states that reported data, the percentage of funds that have reverted to the governor ranged from 0% in 12 states⁴⁸ to 100% in Wyoming. Overall, 35.12% ($877,083,234) of EANS II funds have reverted to governors. Under EANS I and EANS II combined, among states that reported data for both EANS I and EANS II, the percentage of overall EANS funds that have reverted to the governor ranged from 0% in 7 states⁴⁹ to 93.13% in Wyoming. Overall, 26.09% ($1,303,591,110) of total EANS funds have reverted to governors.

46 Under EANS II, New York received a grant of $252,458,189. Its total EANS grant amount under EANS I and EANS II combined is $502,571,521.

47 These states include California, Delaware, Florida, Indiana, Iowa, Kansas, Massachusetts, Michigan, Missouri, North Dakota, Oklahoma, Pennsylvania, South Carolina, Texas, Washington, and Wisconsin.

48 These states include California, Delaware, Florida, Georgia, Indiana, Iowa, Massachusetts, Nebraska, Nevada, Utah, West Virginia, and Wisconsin.

49 These states include California, Delaware, Florida, Indiana, Iowa, Massachusetts, and Wisconsin.

CRS-19

Appendix A. ESSER, GEER, EANS, ARP-HCY, and OA Program Expenditures by States and Outlying Areas

Table A-1. Grant Awards and Cumulative Outlays Under the Elementary and Secondary School Emergency Relief (ESSER)

Fund, by State

A B C D E F G H I J K L M

ESSER I ESSER II ESSER III Total

State Grant Award Outlays

Percent

Funds

Outlaid

(Col. C /

Col. B) Grant Award Outlays

Percent

Funds

Outlaid

(Col. F /

Col. E) Grant Award Outlays

Percent

of Funds

Outlaid (Col. I / Col. H)

Grant Award

(Col. B + Col.

E + Col. H)

Outlays

(Col. C + Col.

F + Col. I)

Percent

of Funds

Outlaid

(Col. L /

Col. K)

Alabama $216,947,540 $215,777,088 99.46% $899,464,932 $879,485,728 97.78% $2,021,518,529 $1,307,153,318 64.66% $3,137,931,001 $2,402,416,134 76.56%

Alaska $38,407,914 $38,407,914 100.00% $159,719,422 $159,709,608 99.99% $358,770,937 $294,164,714 81.99% $556,898,273 $492,282,236 88.40%

Arizona $277,422,944 $277,415,036 100.00% $1,149,715,947 $1,132,163,203 98.47% $2,583,943,517 $1,840,796,241 71.24% $4,011,082,408 $3,250,374,480 81.03%

Arkansas $128,758,638 $128,741,803 99.99% $558,017,409 $554,085,071 99.30% $1,254,119,960 $1,094,014,611 87.23% $1,940,896,007 $1,776,841,485 91.55%

California $1,647,306,127 $1,645,547,203 99.89% $6,709,633,866 $6,694,906,309 99.78% $15,079,696,097 $12,285,303,505 81.47% $23,436,636,090 $20,625,757,016 88.01%

Colorado $120,993,782 $120,928,846 99.95% $519,324,311 $517,296,150 99.61% $1,167,153,961 $918,107,660 78.66% $1,807,472,054 $1,556,332,656 86.11%

Connecticut $111,068,059 $111,059,747 99.99% $492,426,458 $490,599,279 99.63% $1,106,696,657 $857,531,044 77.49% $1,710,191,174 $1,459,190,070 85.32%

Delaware $43,492,753 $43,492,753 100.00% $182,885,104 $182,885,104 100.00% $410,861,389 $330,887,604 80.54% $637,239,246 $557,265,461 87.45%

District of Columbia $42,006,354 $41,816,051 99.55% $172,013,174 $170,969,449 99.39% $386,476,999 $168,710,320 43.65% $600,496,527 $381,495,820 63.53%

Florida $770,247,851 $760,762,673 98.77% $3,133,878,723 $3,054,461,157 97.47% $7,043,370,152 $5,657,189,969 80.32% $10,947,496,726 $9,472,413,798 86.53%

Georgia $457,169,852 $456,509,679 99.86% $1,892,092,618 $1,889,386,286 99.86% $4,252,431,691 $3,541,723,924 83.29% $6,601,694,161 $5,887,619,889 89.18%

Hawaii $43,385,229 $43,366,909 99.96% $183,595,211 $183,595,211 100.00% $412,530,212 $351,090,000 85.11% $639,510,652 $578,052,120 90.39%

Idaho $47,854,695 $47,746,989 99.77% $195,890,413 $195,804,854 99.96% $440,131,922 $357,025,415 81.12% $683,877,030 $600,577,259 87.82%

CRS-20

A B C D E F G H I J K L M

ESSER I ESSER II ESSER III Total

State Grant Award Outlays

Percent

Funds

Outlaid

(Col. C /

Col. B) Grant Award Outlays

Percent

Funds

Outlaid

(Col. F /

Col. E) Grant Award Outlays

Percent

of Funds

Outlaid (Col. I / Col. H)

Grant Award

(Col. B + Col.

E + Col. H)

Outlays

(Col. C + Col.

F + Col. I)

Percent

of Funds

Outlaid

(Col. L /

Col. K)

Illinois $569,467,218 $568,151,309 99.77% $2,250,804,891 $2,236,931,793 99.38% $5,058,601,934 $4,048,022,995 80.02% $7,878,874,043 $6,853,106,096 86.98%

Indiana $214,472,770 $214,435,952 99.98% $888,183,537 $884,148,011 99.55% $1,996,145,076 $1,433,147,902 71.80% $3,098,801,383 $2,531,731,865 81.70%

Iowa $71,625,561 $71,625,561 100.00% $344,864,294 $344,864,294 100.00% $775,053,259 $685,162,825 88.40% $1,191,543,114 $1,101,652,680 92.46%

Kansas $84,529,061 $84,529,061 100.00% $369,829,794 $369,829,794 100.00% $831,170,555 $683,863,190 82.28% $1,285,529,410 $1,138,222,045 88.54%

Kentucky $193,186,874 $193,166,613 99.99% $928,274,720 $923,623,125 99.50% $2,001,216,921 $1,610,747,779 80.49% $3,122,678,515 $2,727,537,517 87.35%

Louisiana $286,980,175 $284,809,761 99.24% $1,160,119,378 $1,156,449,044 99.68% $2,607,344,054 $1,805,157,995 69.23% $4,054,443,607 $3,246,416,800 80.07%

Maine $43,793,319 $43,548,358 99.44% $183,138,601 $179,272,465 97.89% $411,429,361 $251,950,115 61.24% $638,361,281 $474,770,938 74.37%

Maryland $207,834,058 $206,392,718 99.31% $868,771,243 $778,285,528 89.58% $1,952,539,087 $1,160,661,862 59.44% $3,029,144,388 $2,145,340,108 70.82%

Massachusetts $214,894,317 $214,878,807 99.99% $814,890,396 $814,109,963 99.90% $1,831,416,990 $1,180,851,454 64.48% $2,861,201,703 $2,209,840,224 77.23%

Michigan $389,796,984 $386,230,389 99.09% $1,656,308,286 $1,626,517,520 98.20% $3,722,478,258 $3,032,681,381 81.47% $5,768,583,528 $5,045,429,290 87.46%

Minnesota $140,137,253 $139,890,731 99.82% $588,036,257 $585,960,330 99.65% $1,321,564,450 $882,941,316 66.81% $2,049,737,960 $1,608,792,377 78.49%

Mississippi $169,883,002 $166,845,943 98.21% $724,532,847 $680,842,625 93.97% $1,628,366,137 $1,081,045,048 66.39% $2,522,781,986 $1,928,733,616 76.45%

Missouri $208,443,300 $208,443,300 100.00% $871,172,291 $861,174,604 98.85% $1,957,916,288 $1,577,243,429 80.56% $3,037,531,879 $2,646,861,333 87.14%

Montana $41,295,230 $41,295,230 100.00% $170,099,465 $170,099,465 100.00% $382,019,236 $267,773,215 70.09% $593,413,931 $479,167,910 80.75%

Nebraska $65,085,085 $64,953,256 99.80% $243,073,530 $243,063,482 100.00% $546,290,147 $294,380,944 53.89% $854,448,762 $602,397,681 70.50%

Nevada $117,185,045 $115,804,501 98.82% $477,322,438 $472,479,535 98.99% $1,072,783,189 $922,683,879 86.01% $1,667,290,672 $1,510,967,915 90.62%

New Hampshire $37,641,372 $37,194,317 98.81% $156,065,807 $152,561,068 97.75% $350,561,159 $229,037,317 65.33% $544,268,338 $418,792,701 76.95%

New Jersey $310,371,213 $306,740,071 98.83% $1,230,971,757 $1,213,252,609 98.56% $2,766,529,533 $2,077,645,240 75.10% $4,307,872,503 $3,597,637,919 83.51%

New Mexico $108,574,786 $108,574,786 100.00% $435,938,638 $433,623,259 99.47% $979,761,933 $674,138,565 68.81% $1,524,275,357 $1,216,336,610 79.80%

CRS-21

A B C D E F G H I J K L M

ESSER I ESSER II ESSER III Total

State Grant Award Outlays

Percent

Funds

Outlaid

(Col. C /

Col. B) Grant Award Outlays

Percent

Funds

Outlaid

(Col. F /

Col. E) Grant Award Outlays

Percent

of Funds

Outlaid (Col. I / Col. H)

Grant Award

(Col. B + Col.

E + Col. H)

Outlays

(Col. C + Col.

F + Col. I)

Percent

of Funds

Outlaid

(Col. L /

Col. K)

New York $1,037,045,603 $1,034,195,390 99.73% $4,002,381,738 $3,972,671,636 99.26% $8,995,282,324 $5,394,113,700 59.97% $14,034,709,665 $10,400,980,726 74.11%

North Carolina $396,311,607 $395,103,620 99.70% $1,602,590,987 $1,587,609,365 99.07% $3,601,780,364 $3,163,249,035 87.82% $5,600,682,958 $5,145,962,021 91.88%

North Dakota $33,297,699 $33,144,581 99.54% $135,924,393 $135,921,822 100.00% $305,338,029 $249,405,170 81.68% $474,560,121 $418,471,574 88.18%

Ohio $489,205,200 $487,914,012 99.74% $1,991,251,095 $1,888,557,877 94.84% $4,475,243,513 $3,841,841,937 85.85% $6,955,699,808 $6,218,313,826 89.40%

Oklahoma $160,950,476 $160,891,578 99.96% $665,038,753 $665,038,753 100.00% $1,494,647,051 $1,289,517,962 86.28% $2,320,636,280 $2,115,448,292 91.16%

Oregon $121,099,019 $121,098,915 100.00% $499,153,891 $499,079,899 99.99% $1,121,814,984 $801,645,946 71.46% $1,742,067,894 $1,421,824,760 81.62%

Pennsylvania $523,807,198 $519,372,848 99.15% $2,224,964,030 $2,181,318,766 98.04% $5,000,509,384 $3,783,095,287 75.65% $7,749,280,612 $6,483,786,900 83.67%

Puerto Rico $349,113,105 $333,393,971 95.50% $1,320,626,161 $1,286,357,284 97.41% $2,968,079,229 $1,763,743,132 59.42% $4,637,818,495 $3,383,494,387 72.95%

Rhode Island $46,350,444 $46,338,683 99.97% $184,791,567 $182,867,987 98.96% $415,145,839 $299,120,706 72.05% $646,287,850 $528,327,376 81.75%

South Carolina $216,311,158 $216,264,456 99.98% $940,420,782 $938,868,094 99.83% $2,113,567,527 $1,594,727,288 75.45% $3,270,299,467 $2,749,859,838 84.09%

South Dakota $41,295,230 $41,238,494 99.86% $170,099,465 $169,548,503 99.68% $382,019,236 $277,838,658 72.73% $593,413,931 $488,625,655 82.34%

Tennessee $259,891,154 $259,890,508 100.00% $1,107,656,022 $1,105,312,145 99.79% $2,489,423,407 $1,854,670,633 74.50% $3,856,970,583 $3,219,873,286 83.48%

Texas $1,285,886,064 $1,285,425,677 99.96% $5,529,552,209 $5,513,670,354 99.71% $12,427,523,267 $10,626,421,216 85.51% $19,242,961,540 $17,425,517,247 90.56%

Utah $67,821,787 $67,148,951 99.01% $274,071,684 $273,243,253 99.70% $615,929,016 $441,805,730 71.73% $957,822,487 $782,197,934 81.66%

Vermont $31,148,360 $30,643,732 98.38% $126,973,363 $124,794,452 98.28% $285,223,414 $173,813,586 60.94% $443,345,137 $329,251,770 74.27%

Virginia $238,599,192 $238,115,502 99.80% $939,280,578 $939,279,722 100.00% $2,110,988,891 $1,545,417,676 73.21% $3,288,868,661 $2,722,812,900 82.79%

Washington $216,892,447 $216,634,220 99.88% $824,852,290 $823,172,798 99.80% $1,853,788,024 $1,656,088,771 89.34% $2,895,532,761 $2,695,895,789 93.11%

West Virginia $86,640,471 $86,613,872 99.97% $339,032,096 $338,235,008 99.76% $761,960,095 $566,829,542 74.39% $1,187,632,662 $991,678,422 83.50%

Wisconsin $174,777,774 $174,741,313 99.98% $686,056,238 $686,056,238 100.00% $1,541,867,439 $1,045,715,262 67.82% $2,402,701,451 $1,906,512,813 79.35%

CRS-22

A B C D E F G H I J K L M

ESSER I ESSER II ESSER III Total

State Grant Award Outlays

Percent

Funds

Outlaid

(Col. C /

Col. B) Grant Award Outlays

Percent

Funds

Outlaid

(Col. F /

Col. E) Grant Award Outlays

Percent

of Funds

Outlaid (Col. I / Col. H)

Grant Award

(Col. B + Col.

E + Col. H)

Outlays

(Col. C + Col.

F + Col. I)

Percent

of Funds

Outlaid

(Col. L /

Col. K)

Wyoming $32,562,651 $32,562,647 100.00% $135,230,900 $135,211,057 99.99% $303,779,377 $232,027,988 76.38% $471,572,928 $399,801,692 84.78%

National Total $13,229,265,000 $13,169,816,319 99.55% $54,311,004,000 $53,679,250,937 98.84% $121,974,800,000 $93,503,923,999 76.66% $189,515,069,000 $160,352,991,255 84.61%

Table A-2. Grant Awards and Cumulative Outlays Under the Governor’s Emergency Education Relief (GEER) Fund, by State

A B C D E F G H I J

GEER I GEER II Total

State Grant Award Outlays

Percent

of Funds

Outlaid

(Col. C /

Col. B) Grant Award Outlays

Percent

of Funds

Outlaid

(Col. F /

Col. E)

Grant Award

(Col. B +

Col. E)

Outlays (Col.

C + Col. F)

Percent

of Funds

Outlaid (Col. I / Col. H)

Alabama $48,853,203 $48,279,980 98.83% $21,356,788 $20,517,662 96.07% $70,209,991 $68,797,642 97.99%

Alaska $6,503,700 $6,502,052 99.97% $2,824,465 $2,823,151 99.95% $9,328,165 $9,325,203 99.97%

Arizona $69,198,549 $66,311,113 95.83% $30,909,075 $30,909,075 100.00% $100,107,624 $97,220,188 97.12%

Arkansas $30,664,782 $30,664,782 100.00% $13,380,894 $13,380,120 99.99% $44,045,676 $44,044,902 100.00%

CRS-23

A B C D E F G H I J

GEER I GEER II Total

State Grant Award Outlays

Percent

of Funds

Outlaid

(Col. C /

Col. B) Grant Award Outlays

Percent

of Funds

Outlaid

(Col. F /

Col. E)

Grant Award

(Col. B +

Col. E)

Outlays (Col.

C + Col. F)

Percent

of Funds

Outlaid (Col. I / Col. H)

California $355,237,757 $354,611,723 99.82% $153,992,950 $151,146,662 98.15% $509,230,707 $505,758,385 99.32%

Colorado $44,006,017 $38,979,194 88.58% $19,434,248 $19,197,524 98.78% $63,440,265 $58,176,718 91.70%

Connecticut $27,882,366 $24,790,133 88.91% $12,450,941 $9,612,249 77.20% $40,333,307 $34,402,383 85.30%

Delaware $7,917,051 $7,837,689 99.00% $3,459,188 $3,459,188 100.00% $11,376,239 $11,296,877 99.30%

District of Columbia $5,807,869 $5,807,869 100.00% $2,416,005 $2,414,841 99.95% $8,223,874 $8,222,710 99.99%

Florida $173,591,320 $172,628,510 99.45% $75,812,848 $31,556,203 41.62% $249,404,168 $204,184,713 81.87%

Georgia $105,724,181 $103,936,060 98.31% $47,083,508 $44,640,162 94.81% $152,807,689 $148,576,222 97.23%

Hawaii $9,993,609 $9,993,387 100.00% $4,456,306 $4,455,694 99.99% $14,449,915 $14,449,081 99.99%

Idaho $15,676,743 $15,671,630 99.97% $6,858,052 $6,858,052 100.00% $22,534,795 $22,529,682 99.98%

Illinois $108,500,769 $108,130,915 99.66% $47,912,306 $46,528,838 97.11% $156,413,075 $154,659,753 98.88%

Indiana $61,592,746 $61,577,215 99.97% $26,534,087 $26,534,087 100.00% $88,126,833 $88,111,302 99.98%

Iowa $26,217,740 $25,784,045 98.35% $11,567,957 $11,553,673 99.88% $37,785,697 $37,337,717 98.81%

Kansas $26,274,863 $26,274,863 100.00% $11,678,709 $11,678,709 100.00% $37,953,572 $37,953,572 100.00%

Kentucky $43,711,994 $43,332,722 99.13% $19,100,248 $18,258,291 95.59% $62,812,242 $61,591,013 98.06%

Louisiana $50,278,669 $50,270,815 99.98% $22,990,617 $22,990,617 100.00% $73,269,286 $73,261,432 99.99%

Maine $9,273,788 $9,273,788 100.00% $4,082,962 $4,054,157 99.29% $13,356,750 $13,327,945 99.78%

Maryland $45,659,054 $43,254,032 94.73% $20,735,518 $20,735,518 100.00% $66,394,572 $63,989,550 96.38%

Massachusetts $50,843,703 $50,705,054 99.73% $22,625,334 $21,475,341 94.92% $73,469,037 $72,180,395 98.25%

Michigan $89,435,381 $87,911,051 98.30% $38,888,950 $34,591,207 88.95% $128,324,331 $122,502,258 95.46%

CRS-24

A B C D E F G H I J

GEER I GEER II Total

State Grant Award Outlays

Percent

of Funds

Outlaid

(Col. C /

Col. B) Grant Award Outlays

Percent

of Funds

Outlaid

(Col. F /

Col. E)

Grant Award

(Col. B +

Col. E)

Outlays (Col.

C + Col. F)

Percent

of Funds

Outlaid (Col. I / Col. H)

Minnesota $43,428,236 $42,567,103 98.02% $19,486,311 $18,995,849 97.48% $62,914,547 $61,562,952 97.85%

Mississippi $34,664,200 $33,053,497 95.35% $15,581,517 $13,577,335 87.14% $50,245,717 $46,630,831 92.81%

Missouri $54,644,754 $53,546,141 97.99% $24,145,405 $22,653,324 93.82% $78,790,159 $76,199,465 96.71%

Montana $8,764,495 $8,597,176 98.09% $3,925,618 $3,487,273 88.83% $12,690,113 $12,084,450 95.23%

Nebraska $16,358,075 $16,358,075 100.00% $7,162,159 $4,755,578 66.40% $23,520,234 $21,113,653 89.77%

Nevada $26,478,157 $26,476,157 99.99% $12,012,231 $11,296,558 94.04% $38,490,388 $37,772,715 98.14%

New Hampshire $8,891,635 $8,672,375 97.53% $3,800,242 $3,774,812 99.33% $12,691,877 $12,447,188 98.07%

New Jersey $68,866,711 $68,831,468 99.95% $29,930,743 $29,676,054 99.15% $98,797,454 $98,507,521 99.71%

New Mexico $22,263,463 $22,263,463 100.00% $9,849,995 $8,445,670 85.74% $32,113,458 $30,709,133 95.63%

New York $164,286,083 $163,670,983 99.63% $72,760,723 $72,290,393 99.35% $237,046,806 $235,961,376 99.54%

North Carolina $95,641,854 $95,368,196 99.71% $42,928,649 $41,768,716 97.30% $138,570,503 $137,136,912 98.97%

North Dakota $5,932,825 $5,932,825 100.00% $2,732,697 $2,606,742 95.39% $8,665,522 $8,539,567 98.55%

Ohio $104,920,249 $104,561,492 99.66% $46,303,196 $45,760,394 98.83% $151,223,445 $150,321,886 99.40%

Oklahoma $39,920,664 $38,009,808 95.21% $17,712,950 $17,485,575 98.72% $57,633,614 $55,495,383 96.29%

Oregon $32,508,822 $32,508,822 100.00% $14,174,308 $14,174,308 100.00% $46,683,130 $46,683,130 100.00%

Pennsylvania $104,421,207 $103,189,345 98.82% $47,083,088 $44,994,202 95.56% $151,504,295 $148,183,547 97.81%

Puerto Rico $47,814,615 $47,814,615 100.00% $21,836,249 $16,774,432 76.82% $69,650,864 $64,589,047 92.73%

Rhode Island $8,704,488 $8,651,533 99.39% $3,804,963 $3,276,078 86.10% $12,509,451 $11,927,611 95.35%

South Carolina $48,469,552 $48,467,924 100.00% $21,093,241 $21,093,241 100.00% $69,562,793 $69,561,165 100.00%

CRS-25

A B C D E F G H I J

GEER I GEER II Total

State Grant Award Outlays

Percent

of Funds

Outlaid

(Col. C /

Col. B) Grant Award Outlays

Percent

of Funds

Outlaid

(Col. F /

Col. E)

Grant Award

(Col. B +

Col. E)

Outlays (Col.

C + Col. F)

Percent

of Funds

Outlaid (Col. I / Col. H)

South Dakota $7,944,235 $7,944,235 100.00% $3,503,867 $3,503,867 100.00% $11,448,102 $11,448,102 100.00%

Tennessee $63,584,117 $63,584,117 100.00% $27,807,507 $27,807,507 100.00% $91,391,624 $91,391,624 100.00%

Texas $307,036,242 $291,962,283 95.09% $134,357,266 $127,595,294 94.97% $441,393,508 $419,557,578 95.05%

Utah $29,190,230 $28,903,595 99.02% $13,201,742 $13,069,507 99.00% $42,391,972 $41,973,103 99.01%

Vermont $4,488,898 $3,997,960 89.06% $1,931,057 $1,813,188 93.90% $6,419,955 $5,811,148 90.52%

Virginia $66,776,941 $66,142,015 99.05% $29,971,079 $29,971,079 100.00% $96,748,020 $96,113,094 99.34%

Washington $56,770,611 $56,769,263 100.00% $25,456,145 $25,452,000 99.98% $82,226,756 $82,221,263 99.99%

West Virginia $16,353,874 $15,984,363 97.74% $7,060,467 $7,060,467 100.00% $23,414,341 $23,044,830 98.42%

Wisconsin $46,551,563 $46,551,563 100.00% $20,836,198 $20,836,198 100.00% $67,387,761 $67,387,761 100.00%

Wyoming $4,701,053 $4,700,937 100.00% $2,042,041 $2,042,041 100.00% $6,743,094 $6,742,978 100.00%

National Total $2,953,223,703 $2,907,609,952 98.46% $1,303,043,610 $1,215,408,703 93.27% $4,256,267,313 $4,123,018,655 96.87%

Source: Table prepared by CRS based on data available from USAspending.gov as of August 21, 2024. Notes: Grant award indicates the grant amount provided to the state by the U.S. Department of Education (ED). Outlays indicate the amount of the grant award that has been expended by the state. The table does not reflect obligations that may not have been outlaid yet. GEER I funds were provided by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136). GEER II funds were provided by the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSAA; Division M of the Consolidated Appropriations Act, 2021 [P.L. 116-260]). Funds provided under the Education for Non-Public Schools (EANS) program that may have reverted to the governor to use in accordance with the GEER Fund provisions are not included in this table. Those funds continue to be accounted for under the EANS program. The nationwide totals for grants awarded do not match the amounts appropriated for the GEER Fund due to three states declining a supplemental award in July 2021 (Massachusetts, Montana, and New York). ED’s grant allocation table includes those declined supplemental awards, but they were not actually provided to the states.

CRS-26

Table A-3. Grant Awards and Cumulative Outlays Under the Emergency Assistance to Non-Public Schools (EANS) Program,

by State

A B C D E F G H I J

EANS I EANS II Total

State Grant Award Outlays

Percent of

Funds

Outlaid

(Col. C /

Col. B) Grant Award Outlays

Percent

of Funds

Outlaid

(Col. F /

Col. E)

Grant Award

(Col. B +

Col. E)

Outlays

(Col. C +

Col. F)

Percent of

Funds

Outlaid (Col. I / Col. H)

Alabama $45,502,043 $45,203,246 99.34% $44,895,780 $41,225,933 91.83% $90,397,823 $86,429,179 95.61%

Alaska $5,367,703 $5,355,653 99.78% $5,882,303 $4,017,528 68.30% $11,250,006 $9,373,181 83.32%

Arizona $54,413,531 $54,413,531 100.00% $54,444,547 $35,506,141 65.22% $108,858,078 $89,919,672 82.60%

Arkansas $22,872,412 $22,872,094 100.00% $22,903,129 $8,897,644 38.85% $45,775,541 $31,769,739 69.40%

California $187,475,843 $160,713,705 85.73% $181,312,003 $86,313,297 47.60% $368,787,846 $247,027,002 66.98%

Colorado $28,433,931 $27,277,307 95.93% $28,709,729 $9,099,935 31.70% $57,143,660 $36,377,241 63.66%

Connecticut $15,831,765 $15,775,239 99.64% $15,956,897 $15,452,734 96.84% $31,788,662 $31,227,972 98.24%

Delaware $4,965,788 $4,965,788 100.00% $3,889,481 $3,654,687 93.96% $8,855,269 $8,620,475 97.35%

District of Columbia $5,312,618 $4,545,708 85.56% $4,533,977 $1,327,819 29.29% $9,846,595 $5,873,527 59.65%

Florida $212,978,041 $198,083,490 93.01% $221,188,900 $165,323,438 74.74% $434,166,941 $363,406,929 83.70%

Georgia $79,175,146 $57,829,827 73.04% $75,408,050 $70,935,753 94.07% $154,583,196 $128,765,580 83.30%

Hawaii $9,815,286 $9,815,286 100.00% $10,365,129 $10,365,129 100.00% $20,180,415 $20,180,415 100.00%

Idaho $19,581,608 $16,702,355 85.30% $21,961,960 $1,458,399 6.64% $41,543,568 $18,160,753 43.71%

Illinois $84,489,804 $79,877,336 94.54% $83,246,346 $53,600,306 64.39% $167,736,150 $133,477,642 79.58%

Indiana $81,656,000 $81,656,000 100.00% $78,874,005 $46,721,111 59.24% $160,530,005 $128,377,111 79.97%

Iowa $26,271,345 $26,269,325 99.99% $23,744,042 $20,578,314 86.67% $50,015,387 $46,847,639 93.67%

Kansas $26,667,139 $26,596,035 99.73% $25,069,862 $13,787,701 55.00% $51,737,001 $40,383,737 78.06%

CRS-27

A B C D E F G H I J

EANS I EANS II Total

State Grant Award Outlays

Percent of

Funds

Outlaid

(Col. C /

Col. B) Grant Award Outlays

Percent

of Funds

Outlaid

(Col. F /

Col. E)

Grant Award

(Col. B +

Col. E)

Outlays

(Col. C +

Col. F)

Percent of

Funds

Outlaid (Col. I / Col. H)

Kentucky $40,817,799 $38,613,334 94.60% $42,665,620 $29,759,789 69.75% $83,483,419 $68,373,123 81.90%

Louisiana $55,566,230 $54,386,363 97.88% $55,674,204 $52,987,488 95.17% $111,240,434 $107,373,851 96.52%

Maine $12,751,099 $12,751,099 100.00% $12,327,260 $1,299,066 10.54% $25,078,359 $14,050,165 56.03%

Maryland $35,878,533 $35,878,533 100.00% $39,248,769 $7,818,718 19.92% $75,127,302 $43,697,251 58.16%

Massachusetts $24,225,048 $22,528,668 93.00% $24,826,386 $16,503,321 66.47% $49,051,434 $39,031,989 79.57%

Michigan $86,776,841 $86,175,032 99.31% $86,894,397 $45,908,490 52.83% $173,671,238 $132,083,522 76.05%

Minnesota $41,907,253 $36,925,031 88.11% $40,488,656 $20,475,579 50.57% $82,395,909 $57,400,610 69.66%

Mississippi $31,353,423 $25,332,885 80.80% $30,461,120 $981,050 3.22% $61,814,543 $26,313,934 42.57%

Missouri $67,550,224 $66,169,529 97.96% $68,641,868 $27,987,143 40.77% $136,192,092 $94,156,672 69.14%

Montana $12,816,385 $11,796,199 92.04% $12,063,324 $921,758 7.64% $24,879,709 $12,717,957 51.12%

Nebraska $17,272,129 $16,316,915 94.47% $18,618,767 $14,260,682 76.59% $35,890,896 $30,577,597 85.20%

Nevada $19,375,550 $18,468,879 95.32% $18,180,919 $10,082,505 55.46% $37,556,469 $28,551,385 76.02%

New Hampshire $7,069,209 $7,006,289 99.11% $6,698,664 $3,308,672 49.39% $13,767,873 $10,314,961 74.92%

New Jersey $68,749,847 $60,499,868 88.00% $70,947,730 $34,968,911 49.29% $139,697,577 $95,468,779 68.34%

New Mexico $17,282,330 $12,522,691 72.46% $17,425,938 $4,050,759 23.25% $34,708,268 $16,573,450 47.75%

New York $250,113,323 $143,017,991 57.18% $252,458,198 $29,771,268 11.79% $502,571,521 $172,789,259 34.38%

North Carolina $84,824,393 $83,162,676 98.04% $82,951,720 $56,881,168 68.57% $167,776,113 $140,043,845 83.47%

North Dakota $3,998,745 $3,935,908 98.43% $4,151,371 $1,409,739 33.96% $8,150,116 $5,345,647 65.59%

Ohio $154,896,274 $144,726,886 93.43% $155,190,488 $93,979,698 60.56% $310,086,762 $238,706,585 76.98%

CRS-28

A B C D E F G H I J

EANS I EANS II Total

State Grant Award Outlays

Percent of

Funds

Outlaid

(Col. C /

Col. B) Grant Award Outlays

Percent

of Funds

Outlaid

(Col. F /

Col. E)

Grant Award

(Col. B +

Col. E)

Outlays

(Col. C +

Col. F)

Percent of

Funds

Outlaid (Col. I / Col. H)

Oklahoma $30,986,191 $30,986,191 100.00% $31,482,084 $16,491,089 52.38% $62,468,275 $47,477,280 76.00%

Oregon $27,595,419 $27,512,538 99.70% $28,355,768 $17,465,532 61.59% $55,951,187 $44,978,070 80.39%

Pennsylvania $150,022,294 $129,008,144 85.99% $152,741,404 $77,644,706 50.83% $302,763,698 $206,652,850 68.26%

Puerto Rico $104,161,180 $101,777,172 97.71% $104,193,482 $16,979,322 16.30% $208,354,662 $118,756,494 57.00%

Rhode Island $7,148,776 $6,171,606 86.33% $6,209,666 $1,253,489 20.19% $13,358,442 $7,425,095 55.58%

South Carolina $39,981,327 $39,803,272 99.55% $40,560,267 $35,753,047 88.15% $80,541,594 $75,556,319 93.81%

South Dakota $7,773,070 $7,773,070 100.00% $7,609,142 $1,064,610 13.99% $15,382,212 $8,837,680 57.45%

Tennessee $72,838,359 $72,838,359 100.00% $73,683,257 $59,308,123 80.49% $146,521,616 $132,146,482 90.19%

Texas $153,168,245 $136,067,358 88.84% $152,146,013 $95,076,142 62.49% $305,314,258 $231,143,501 75.71%

Utah $23,978,187 $21,341,909 89.01% $26,428,418 $12,511,960 47.34% $50,406,605 $33,853,870 67.16%

Vermont $4,284,369 $3,472,907 81.06% $3,877,205 $1,680,169 43.33% $8,161,574 $5,153,076 63.14%

Virginia $46,618,019 $46,618,019 100.00% $46,344,360 $44,440,701 95.89% $92,962,379 $91,058,720 97.95%

Washington $46,263,028 $45,813,484 99.03% $45,744,877 $43,483,881 95.06% $92,007,905 $89,297,365 97.05%

West Virginia $9,052,260 $9,052,260 100.00% $9,763,599 $5,823,890 59.65% $18,815,859 $14,876,150 79.06%

Wisconsin $77,492,001 $75,723,508 97.72% $73,875,583 $57,654,995 78.04% $151,367,584 $133,378,503 88.12%

Wyoming $4,602,637 $3,973,613 86.33% $4,683,336 —^a 0.00% $9,285,973 $3,973,613 42.79%

National Total $2,750,000,000 $2,476,100,111 90.04% $2,750,000,000 $1,528,253,329 55.57% $5,500,000,000 $4,004,353,440 72.81%

Source: Table prepared by CRS based on data available from USAspending.gov as of August 21, 2024, and ED allocation table. Notes: Grant award indicates the grant amount provided to the state by the U.S. Department of Education (ED). Outlays indicate the amount of the grant award that has been expended by the state. The table does not reflect obligations that may not have been outlaid yet. EANS I funds were provided by the Coronavirus Response

CRS-29

and Relief Supplemental Appropriations Act, 2021 (CRRSAA; Division M of the Consolidated Appropriations Act, 2021 [P.L. 116-260]). EANS II funds were provided by the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2). Funds provided under the EANS program that may have reverted to the governor to use in accordance with the Governor’s Emergency Education Relief (GEER) Fund provisions are accounted for in the outlaid funds shown in this table. a. There were no expenditure data for Wyoming for EANS II included in the USAspending.gov data. According to data posted by ED on the Education Stabilization Fund Transparency Portal as of September 10, 2024, Wyoming had not spent any of its EANS II funds.

Table A-4. Grant Awards and Cumulative Outlays Under Funding for Homeless Children and Y outh Program (ARP-HCY),

by State

A B C D

State Grant Award Outlays

Percent of Funds Outlaid

(Col. C / Col. B)

Alabama $13,239,031 $8,720,790 65.87%

Alaska $2,350,009 $1,631,711 69.43%

Arizona $16,922,395 $9,044,642 53.45%

Arkansas $8,213,312 $5,370,088 65.38%

California $98,757,695 $73,425,491 74.35%

Colorado $7,643,776 $5,467,165 71.52%

Connecticut $7,247,850 $5,449,401 75.19%

Delaware $2,691,098 $1,479,351 54.97%

District of Columbia $2,531,300 $1,409,799 55.69%

Florida $46,127,238 $28,866,995 62.58%

Georgia $27,849,370 $16,444,111 59.05%

Hawaii $2,701,880 $1,135,000 42.01%

Idaho $2,882,705 $1,701,930 59.04%

Illinois $33,129,062 $23,570,269 71.15%

Indiana $13,072,898 $7,395,718 56.57%

Iowa $5,075,905 $2,918,623 57.50%

Kansas $5,443,402 $3,711,244 68.18%

CRS-30

A B C D

State Grant Award Outlays

Percent of Funds Outlaid

(Col. C / Col. B)

Kentucky $13,281,817 $6,569,446 49.46%

Louisiana $17,075,605 $11,591,318 67.88%

Maine $2,694,822 $1,803,443 66.92%

Maryland $12,787,274 $7,765,960 60.73%

Massachusetts $11,994,087 $7,558,320 63.02%

Michigan $24,378,753 $7,842,029 32.17%

Minnesota $8,655,053 $4,750,764 54.89%

Mississippi $10,664,254 $2,116,337 19.85%

Missouri $12,822,529 $5,152,283 40.18%

Montana $2,502,430 $1,294,721 51.74%

Nebraska $3,577,701 $1,037,837 29.01%

Nevada $7,025,680 $3,644,637 51.88%

New Hampshire $2,296,237 $1,522,061 66.29%

New Jersey $18,118,225 $11,862,860 65.47%

New Mexico $6,416,504 $3,609,867 56.26%

New York $58,910,436 $28,950,143 49.14%

North Carolina $23,588,229 $14,599,950 61.90%

North Dakota $1,999,979 $1,475,695 73.79%

Ohio $29,308,662 $20,996,758 71.64%

Oklahoma $9,788,535 $4,661,747 47.62%

Oregon $7,346,860 $3,705,538 50.44%

Pennsylvania $32,748,656 $14,808,014 45.22%

Puerto Rico $19,438,068 $2,708,943 13.94%

CRS-31

A B C D

State Grant Award Outlays

Percent of Funds Outlaid

(Col. C / Col. B)

Rhode Island $2,719,153 $1,467,488 53.97%

South Carolina $13,841,864 $7,224,111 52.19%

South Dakota $2,502,430 $1,562,822 62.45%

Tennessee $16,303,363 $10,340,714 63.43%

Texas $81,388,454 $38,103,439 46.82%

Utah $4,033,829 $2,566,289 63.62%

Vermont $1,868,242 $1,160,679 62.13%

Virginia $13,825,002 $6,668,260 48.23%

Washington $12,140,633 $9,205,248 75.82%

West Virginia $4,990,123 $2,810,759 56.33%

Wisconsin $10,097,813 $4,176,899 41.36%

Wyoming $1,989,772 $1,368,959 68.80%

National Total $799,000,000 $454,426,665 56.87%

CRS-32

Table A-5. Grant Awards and Cumulative Outlays Under the Educational Stabilization Fund (ESF I-SEA and ESF II-SEA) and

the American Rescue Plan Act (ARP-OA SEA) for State Educational Agencies (SEAs), by Outlying Area

A B C D E F G H I J K L M

ESF I-SEA ESF II-SEA ARP-OA SEA Total

Outlying Area

Grant

Award Outlays

Percent

of Funds

Outlaid

(Col. C /

Col. B)

Grant

Award Outlays

Percent

of Funds

Outlaid

(Col. F /

Col. E)

Grant

Award Outlays

Percent

of Funds

Outlaid (Col. I / Col. H)

Grant Award

(Col. B + Col.

E + Col. H)

Outlays

(Col. C +

Col. F +

Col. I)

Percent

of Funds

Outlaid

(Col. L /

Col. K)

American Samoa $38,321,932 $38,321,932 100.00% $102,042,272 $102,042,272 100.00% $264,826,365 $173,820,575 65.64% $405,190,569 $314,184,779 77.54%

Guam $41,521,997 $41,521,997 100.00% $110,563,287 $102,331,800 92.55% $286,940,627 $47,541,463 16.57% $439,025,911 $191,395,261 43.60%

Northern Mariana Islands $23,163,734 $23,163,734 100.00% $61,679,560 $61,364,221 99.49% $160,074,578 $127,074,850 79.38% $244,917,872 $211,602,805 86.40%

U.S. Virgin Islands $19,992,337 $19,244,864 96.26% $53,234,881 $46,700,608 87.73% $138,158,430 $42,594,666 30.83% $211,385,648 $108,540,139 51.35%

Total $123,000,000 $122,252,527 99.39% $327,520,000 $312,438,901 95.40% $850,000,000 $391,031,555 46.00% $1,300,520,000 $825,722,983 63.49%

Source: Table prepared by CRS based on data available from USAspending.gov as of August 21, 2024. Notes: Grant award indicates the grant amount provided to the outlying area by the U.S. Department of Education (ED). Outlays indicate the amount of the grant award that has been expended by the outlying area. The table does not reflect obligations that may not have been outlaid yet. ESF I-SEA funds were provided by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136). ESF II-SEA funds were provided by the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSAA; Division M of the Consolidated Appropriations Act, 2021 [P.L. 116-260]). ARP-OA SEA funds were provided by the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2).

CRS-33

Table A-6. Grant Awards and Cumulative Outlays Under the Educational Stabilization Fund for Governors

(ESF 1-Governor and ESF II-Governor), by Outlying Area

A B C D E F G H I J

ESF I-Governor ESF II-Governor Total

Outlying Area

Grant

Award Outlays

Percent

of Funds

Outlaid

(Col. C /

Col. B)

Grant

Award Outlays

Percent

of Funds

Outlaid

(Col. F /

Col. E)

Grant Award

(Col. B +

Col. E)

Outlays

(Col. C +

Col. F)

Percent

of Funds

Outlaid (Col. I / Col. H)

American Samoa $7,272,191 $7,272,191 100.00% $19,364,130 $19,362,237 99.99% $26,636,321 $26,634,428 99.99%

Guam $12,499,963 $12,299,068 98.39% $33,284,456 $24,398,442 73.30% $45,784,419 $36,697,510 80.15%

Northern Mariana Islands $4,777,211 $4,777,211 100.00% $12,720,586 $11,820,028 92.92% $17,497,797 $16,597,239 94.85%

U.S. Virgin Islands $6,200,635 $5,733,721 92.47% $16,510,828 $8,631,606 52.28% $22,711,463 $14,365,327 63.25%

Total $30,750,000 $30,082,191 97.83% $81,880,000 $64,212,314 78.42% $112,630,000 $94,294,504 83.72%

Source: Table prepared by CRS based on data available from USAspending.gov as of August 21, 2024. Notes: Grant award indicates the grant amount provided to the outlying area by the U.S. Department of Education (ED). Outlays indicate the amount of the grant award that has been expended by the outlying area. The table does not reflect obligations that may not have been outlaid yet. ESF I-Governor funds were provided by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136). ESF II-Governor funds were provided by the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSAA; Division M of the Consolidated Appropriations Act, 2021 [P.L. 116-260]).

CRS-34

Appendix B. Liquidation Extension Requests by States and Outlying Areas

Table B-1. Amount Approved for Liquidation Extension Requests for the ESSER Fund, GEER Fund, EANS, and ARP-HCY ,

by State

A B C D E F G H I J

ESSER GEER EANS^a

State ESSER I ESSER II ESSER III GEER I GEER II EANS I EANS II

ARP-

HCY

Approved State

Total^b

Arkansas — $2,769,886 — — — — — — $2,769,886

California — $14,931,881 — — — $25,756,863 $99,720,925 — $140,409,669

Colorado — $1,761,092 — — — $313,779 $10,432,371 — $12,507,241

Connecticut $978,103 $2,006,837 — — $2,267,973 — — — $5,252,912

Delaware — $5,455,720 $42,604,242 — — — — — $48,059,962

District of Columbia $314,552 $1,043,725 — — — $766,910 — — $2,125,187

Florida — $4,588,781 — — $6,326,481 — — — $10,915,263

Illinois $71,212 $25,529,797 — $3,589,985 — — — — $29,190,995

Indiana $456,048 $6,938,937 — $536,100 — — — — $7,931,084

Iowa — — — $11,964 $138,163 — — — $150,127

Kansas — — Under Review — — — — — $0

Kentucky — $5,794,342 Under Review — — — — — $5,794,342

Massachusetts — $556,512 — — $1,002,025 $1,291,803 — — $2,850,340

Michigan — $3,628,023 — — $642,288 — — — $4,270,311

Mississippi $2,281,898 $40,521,373 — — — — — — $42,803,271

Missouri — $15,640,405 — $1,148,513 $1,512,720 — Pend. Apprvl. — $18,301,638

Nebraska — — $19,399,083 — — — — — $19,399,083

CRS-35

A B C D E F G H I J

ESSER GEER EANS^a

State ESSER I ESSER II ESSER III GEER I GEER II EANS I EANS II

ARP-

HCY

Approved State

Total^b

Nevada $818,399 $3,213,617 — $837,277 $1,548,272 $906,671 — — $7,324,236

New Jersey — $15,711,297 — — — — — — $15,711,297

New Mexico — $1,332,894 — — $750,000 $5,054,872 — — $7,137,766

New York — $66,677,271 — — $554,585 $128,325,418 Under Review — $195,557,274

North Carolina $989,051 $3,842,992 — $1,292,551 — — — — $6,124,593

Ohio $95,702 $1,256,677 — — — Pend. Apprvl. — — $1,352,379

Pennsylvania $757,409 $23,762,381 — $1,868,889 Pend. Apprvl. $10,241,940 — — $36,630,618

Puerto Rico $6,596,145 $95,729,522 $865,191,671 — $6,949,366 $1,781,254 — — $976,247,958

Rhode Island — $2,701,838 — $1,077,523 $528,885 $977,170 — — $5,285,416

South Carolina — $1,000,230 — — — — — — $1,000,230

Texas $51,421 $22,169,873 — — $3,000,000 $31,749,370 Pend. Apprvl. — $56,970,664

Vermont — $375,221 — — $275,472 $418,874 — — $1,069,566

Wisconsin $2,305,265 — — $880,568 — — — — $3,185,833

Program Total $15,715,205 $368,941,123 $927,194,996 $11,243,370 $25,496,231 $207,584,922 $110,153,295 $0 $1,666,329,142

Source: Table prepared by CRS based on unpublished data provided by the U.S. Department of Education (ED) on August 23, 2024. Notes: The amounts listed on the table are inclusive of any amended requests a state may have submitted after its initial request approval. ED is no longer accepting applications submitted using the ED-developed liquidation extension template for programs authorized by the CARES Act, as the liquidation extension available through this application process ended no later than March 28, 2024. —indicates that a request was not submitted as of August 23, 2024. A request that is “Under Review” indicates that the state has recently submitted a request that is under review or that ED is awaiting revised information from the state. A request that is “Pending Approval” indicates that the state has submitted a request that is undergoing final review and has been recommended for approval. ESSER Fund: Elementary and Secondary School Emergency Relief Fund GEER Fund: Governor’s Emergency Education Relief Fund

CRS-36

EANS Program: Emergency Assistance to Non-Public Schools program ARP-HCY: American Rescue Plan-Homeless Children and Youth program a. Data on state liquidation extension requests for EANS funds do not differentiate between funds to provide assistance to non-public schools and funds that reverted to the governor.

b. Totals do not include the amounts for liquidation extension requests pending approval or under review.

Table B-2. Amount Approved for Liquidation Extension Requests for the ESF-SEA, ESF-Governor, and ARP-OA SEA, by

Outlying Area

A B C D E F G

ESF-SEA ESF-Governor

Outlying Area ESF I-SEA ESF II-SEA

ESF I-

Governor

ESF II-

Governor ARP-OA SEA OA Total

American Samoa — — — $543,334 — $543,334

Guam — $6,086,598 — — — $6,086,598

Northern Mariana Islands — $2,181,542 — $900,558 — $3,082,100

Virgin Islands $521,939 $9,548,124 $2,725,875 $9,675,849 — $22,471,788

Program Total $521,939 $17,816,265 $2,725,875 $11,119,741 $0 $32,183,820

Source: Table prepared by CRS based on unpublished data provided by the U.S. Department of Education (ED) on August 23, 2024. Notes: The amounts listed on the table are inclusive of any amended requests an outlying area may have submitted after its initial request approval. ED is no longer accepting applications submitted using the ED-developed liquidation extension template for programs authorized by the CARES Act, as the liquidation extension available through this application process ended no later than March 28, 2024. —indicates a request was not submitted as of August 23, 2024. A request that is “Under Review” indicates that the outlying area has recently submitted a request that is under review or that ED is awaiting revised information from the outlying area. A request that is “Pending Approval” indicates that the outlying area has submitted a request that is undergoing final review and has been recommended for approval. ESF: Education Stabilization Fund SEA: State educational agency ARP: American Rescue Plan OA: Outlying area

CRS-37

Appendix C. EANS Funds Reverting to Governors by State

Table C-1. Emergency Assistance to Non-Public Schools (EANS) Program Funds That Reverted to Governors, by State

A B C D E F G H I J

EANS I EANS II Total EANS Program Funds

State Grant Award

Funds that

Reverted to

Governor

Percent of Funds that

Reverted

Governor

(Col. C /

Col. B) Grant Award

Funds that

Reverted to

Governor

Percent of Funds that

Reverted

Governor

(Col. F /

Col. E)

Grant Award

(Col. B + Col. E)

Funds that

Reverted to

Governor

(Col. C +

Col. F)

Percent of Funds that

Reverted

Governor

(Col. I /

Col. H)

Alabama $45,502,043 $13,478,244 29.60% $44,895,780 $37,965,560 84.60% $90,397,823 $51,443,804 56.91%

Alaska $5,367,703 $4,543,389 84.60% $5,882,303 $5,477,991 93.10% $11,250,006 $10,021,380 89.08%

Arizona $54,413,531 $13,893,058 25.50% $54,444,547 $8,435,166 15.50% $108,858,078 $22,328,224 20.51%

Arkansas $22,872,412 $4,345,121 19.00% $22,903,129 $19,228,185 84.00% $45,775,541 $23,573,307 51.50%

California $187,475,843 $0 0.00% $181,312,003 $0 0.00% $368,787,846 $0 0.00%

Colorado $28,433,931 $16,085,650 56.60% $28,709,729 $16,606,229 57.80% $57,143,660 $32,691,879 57.21%

Connecticut $15,831,765 $337,763 2.10% $15,956,897 $11,764,711 73.70% $31,788,662 $12,102,474 38.07%

Delaware $4,965,788 $0 0.00% $3,889,481 $0 0.00% $8,855,269 $0 0.00%

District of Columbia $5,312,618 $3,004,840 56.60% $4,533,977 $500,000 11.00% $9,846,595 $3,504,840 35.59%

Florida $212,978,041 $0 0.00% $221,188,900 $0 0.00% $434,166,941 $0 0.00%

Georgia $79,175,146 $59,682,844 75.40% $75,408,050 $0 0.00% $154,583,196 $59,682,844 38.61%

Hawaii $9,815,286 $3,119,501 31.80% $10,365,129 $8,309,445 80.20% $20,180,415 $11,428,946 56.63%

Idaho $19,581,608 $13,400,000 68.40% $21,961,960 $19,800,000 90.20% $41,543,568 $33,200,000 79.92%

Illinois $84,489,804 $23,297,349 27.60% $83,246,346 $31,182,351 37.50% $167,736,150 $54,479,700 32.48%

Indiana $81,656,000 $0 0.00% $78,874,005 $0 0.00% $160,530,005 $0 0.00%

CRS-38

A B C D E F G H I J

EANS I EANS II Total EANS Program Funds

State Grant Award

Funds that

Reverted to

Governor

Percent of Funds that

Reverted

Governor

(Col. C /

Col. B) Grant Award

Funds that

Reverted to

Governor

Percent of Funds that

Reverted

Governor

(Col. F /

Col. E)

Grant Award

(Col. B + Col. E)

Funds that

Reverted to

Governor

(Col. C +

Col. F)

Percent of Funds that

Reverted

Governor

(Col. I /

Col. H)

Iowa $26,271,345 $2,206,481 8.40% $23,744,042 $0 0.00% $50,015,387 $2,206,481 4.41%

Kansas $26,667,139 $0 0.00% $25,069,862 $10,900,000 43.50% $51,737,001 $10,900,000 21.07%

Kentucky $40,817,799 $24,411,386 59.80% $42,665,620 $11,445,929 26.80% $83,483,419 $35,857,315 42.95%

Louisiana $55,566,230 $8,000,000 14.40% $55,674,204 $21,480,877 38.60% $111,240,434 $29,480,877 26.50%

Maine $12,751,099 $1,583,119 12.40% $12,327,260 $10,925,262 88.60% $25,078,359 $12,508,380 49.88%

Maryland $35,878,533 $1,651,769 4.60% $39,248,769 $25,420,084 64.80% $75,127,302 $27,071,853 36.03%

Massachusetts $24,225,048 $0 0.00% $24,826,386 $0 0.00% $49,051,434 $0 0.00%

Michigan $86,776,841 $0 0.00% $86,894,397 $13,300,000 15.30% $173,671,238 $13,300,000 7.66%

Minnesota $41,907,253 $600,000 1.40% $40,488,656 $20,286,223 50.10% $82,395,909 $20,886,223 25.35%

Mississippi $31,353,423 $18,266,522 58.30% $30,461,120 $15,000,000 49.20% $61,814,543 $33,266,522 53.82%

Missouri $67,550,224 $0 0.00% $68,641,868 $24,000,000 35.00% $136,192,092 $24,000,000 17.62%

Montana $12,816,385 $6,642,617 51.80% $12,063,324 $6,281,453 52.10% $24,879,709 $12,924,070 51.95%

Nebraska $17,272,129 $204,156 1.20% $18,618,767 $0 0.00% $35,890,896 $204,156 0.57%

Nevada $19,375,550 $493 0.00% $18,180,919 $0 0.00% $37,556,469 $493 0.00%

New Hampshire $7,069,209 $2,057,573 29.10% $6,698,664 $4,869,133 72.70% $13,767,873 $6,926,706 50.31%

New Jersey $68,749,847 $1,091,757 1.60% $70,947,730 $21,658,083 30.50% $139,697,577 $22,749,840 16.29%

New Mexico $17,282,330 $9,850,385 57.00% $17,425,938 $13,100,000 75.20% $34,708,268 $22,950,385 66.12%

New York $250,113,323 $0 0.00% $252,458,198 nr^a nr^a $502,571,521 nr^b nr^b

CRS-39

A B C D E F G H I J

EANS I EANS II Total EANS Program Funds

State Grant Award

Funds that

Reverted to

Governor

Percent of Funds that

Reverted

Governor

(Col. C /

Col. B) Grant Award

Funds that

Reverted to

Governor

Percent of Funds that

Reverted

Governor

(Col. F /

Col. E)

Grant Award

(Col. B + Col. E)

Funds that

Reverted to

Governor

(Col. C +

Col. F)

Percent of Funds that

Reverted

Governor

(Col. I /

Col. H)

North Carolina $84,824,393 $35,700,000 42.10% $82,951,720 $38,000,000 45.80% $167,776,113 $73,700,000 43.93%

North Dakota $3,998,745 $0 0.00% $4,151,371 $3,659,555 88.20% $8,150,116 $3,659,555 44.90%

Ohio $154,896,274 $14,486,288 9.40% $155,190,488 $51,260,738 33.00% $310,086,762 $65,747,026 21.20%

Oklahoma $30,986,191 $0 0.00% $31,482,084 $11,348,455 36.00% $62,468,275 $11,348,455 18.17%

Oregon $27,595,419 $3,984,920 14.40% $28,355,768 $20,155,768 71.10% $55,951,187 $24,140,688 43.15%

Pennsylvania $150,022,294 $0 0.00% $152,741,404 $3,603,410 2.40% $302,763,698 $3,603,410 1.19%

Puerto Rico $104,161,180 $47,000,000 45.10% $104,193,482 $84,088,682 80.70% $208,354,662 $131,088,682 62.92%

Rhode Island $7,148,776 $824,527 11.50% $6,209,666 $3,946,739 63.60% $13,358,442 $4,771,266 35.72%

South Carolina $39,981,327 $0 0.00% $40,560,267 $25,332,079 62.50% $80,541,594 $25,332,079 31.45%

South Dakota $7,773,070 $941,004 12.10% $7,609,142 $6,156,849 80.90% $15,382,212 $7,097,853 46.14%

Tennessee $72,838,359 $42,676,357 58.60% $73,683,257 $63,500,177 86.20% $146,521,616 $106,176,534 72.46%

Texas $153,168,245 $0 0.00% $152,146,013 $115,271,935 75.80% $305,314,258 $115,271,935 37.76%

Utah $23,978,187 $10,047,468 41.90% $26,428,418 $0 0.00% $50,406,605 $10,047,468 19.93%

Vermont $4,284,369 $1,498,846 35.00% $3,877,205 $1,907,146 49.20% $8,161,574 $3,405,992 41.73%

Virginia $46,618,019 $28,361,509 60.80% $46,344,360 $39,852,497 86.00% $92,962,379 $68,214,007 73.38%

Washington $46,263,028 $0 0.00% $45,744,877 $41,979,185 91.80% $92,007,905 $41,979,185 45.63%

West Virginia $9,052,260 $5,268,429 58.20% $9,763,599 $4,400,000 45.10% $18,815,859 $9,668,429 51.38%

Wisconsin $77,492,001 $0 0.00% $73,875,583 $0 0.00% $151,367,584 $0 0.00%

CRS-40

A B C D E F G H I J

EANS I EANS II Total EANS Program Funds

State Grant Award

Funds that

Reverted to

Governor

Percent of Funds that

Reverted

Governor

(Col. C /

Col. B) Grant Award

Funds that

Reverted to

Governor

Percent of Funds that

Reverted

Governor

(Col. F /

Col. E)

Grant Award

(Col. B + Col. E)

Funds that

Reverted to

Governor

(Col. C +

Col. F)

Percent of Funds that

Reverted

Governor

(Col. I /

Col. H)

Wyoming $4,602,637 $3,964,510 86.10% $4,683,336 $4,683,336 100.00% $9,285,973 $8,647,846 93.13%

National Total $2,750,000,000 $426,507,876 15.51% $2,750,000,000 $877,083,234^c 35.12%^c $5,500,000,000 $1,303,591,110^d 26.09%^d

Source: Table prepared by CRS based on unpublished data provided by the U.S. Department of Education (ED) on August 15, 2024; the grant allocation table for EANS I, https://oese.ed.gov/files/2021/01/FINAL_GEERII_EANS-Methodology_Table_1.8.21.pdf; and the grant allocation table for EANS II, https://oese.ed.gov/files/2021/04/ Final_ARP-EANS-Methodology-and-Table-3.16.21.pdf. Notes: EANS I funds were provided by the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSAA; Division M of the Consolidated Appropriations Act, 2021 [P.L. 116-260]). EANS II funds were provided by the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2). Funds provided under the EANS program that reverted to the governor must be used in accordance with the Governor’s Emergency Education Relief (GEER) Fund provisions. Data on funds that reverted to governors were self-reported by states and are subject to change. New York had not yet reported data on EANS II funds that had reverted to the governor as of the date ED provided data to CRS. nr: Not reported a. New York had not yet reported data on EANS II funds that had reverted to the governor at the time ED provided data to CRS.

b. The total amount of funds and percentage of funds that reverted to the governor under EANS I and EANS II is not available, as New York had not yet reported data on the amount of EANS II funds that reverted to the governor as of the data ED provided data to CRS.

c. The national EANS II totals do not include the funds that reverted back to the governor in New York. In addition, in determining the percentage of national EANS II funds that reverted to the governor, the grant allocations to New York have been excluded from the denominator used for this calculation. Thus, the amount of funding included in the denominator for the calculation was $2,497,541,802.

d. The combined national total for EANS I and EANS II funds that reverted back to the governor does not include any funds that reverted to the governor in New York under EANS I or EANS II. In addition, in determining the percentage of funds that reverted to the governor, the grant allocations to New York under EANS I and EANS II have been excluded from the denominator used for this calculation. Thus, the amount of funding included in the denominator for the calculation was $4,997,428,479.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

Congressional Research Service R48186 · VERSION 1 · NEW 41

Author Information

Rebecca R. Skinner Specialist in Education Policy

^{Kyle D. Shohfi}

Analyst in Education Policy

Isobel Sorenson Research Assistant

Disclaimer

This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan shared staff to congressional committees and Members of Congress. It operates solely at the behest of and under the direction of Congress. Information in a CRS Report should not be relied upon for purposes other than public understanding of information that has been provided by CRS to Members of Congress in connection with CRS’s institutional role. CRS Reports, as a work of the United States Government, are not subject to copyright protection in the United States. Any CRS Report may be reproduced and distributed in its entirety without permission from CRS. However, as a CRS Report may include copyrighted images or material from a third party, you may need to obtain the permission of the copyright holder if you wish to copy or otherwise use copyrighted material.

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

September 16, 2024

SUMMARY

Education Stabilization Fund: Expenditures for Elementary and Secondary Education

R48186

Contents

Tables

Appendixes

Contacts

Introduction

Overview of the ESSER Fund, GEER Fund, EANS Program, ARP-HCY, and Similar Funding for the Outlying Areas

Elementary and Secondary School Emergency Relief (ESSER) Fund

Governor’s Emergency Education Relief (GEER) Fund

Emergency Assistance to Non-Public Schools (EANS) Program

American Rescue Plan-Homeless Children and Youth (ARP-HCY) Program

Outlying Areas

Obligation and Expenditure of Funds

Program Expenditures

Data

Findings

ESSER Fund

GEER Fund

EANS Program

ARP-HCY

Funds for the Outlying Areas

State Requests for Liquidation Extensions

SEA Liquidation Extension Requests

Outlying Area Liquidation Extension Requests

EANS Funds That Reverted to Governors

Data

Methodology and Findings

Appendix A. ESSER, GEER, EANS, ARP-HCY, and OA Program Expenditures by States and Outlying Areas

Appendix B. Liquidation Extension Requests by States and Outlying Areas

Appendix C. EANS Funds Reverting to Governors by State

Author Information

Disclaimer