From the brief: "In this brief, we descriptively analyze patterns of allocation, spending, and intended investments of money provided to school districts in North Carolina by the Elementary and Secondary School Emergency Relief (ESSER) funds. We examine the variation in overall allocations and expenditures as well as the priorities and particular goods and services included in spending plans. We also look at variation across districts with different characteristics. We find that: (1) there is substantial variation across districts in the amount of per pupil ESSER funding allocated, with greater funding allocated to high poverty, small, and rural districts; (2) rates and patterns of spending are broadly similar across all types of districts; and (3) high poverty districts’ investments placed more focus on funding for tangible goods—particularly in facilities and HVAC improvements—while still investing heavily in academic recovery. These findings can help policymakers and researchers better understand the impact of ESSER funding on schools and districts during and after the COVID-19 pandemic."