From the report: "States have a clear role to play in supporting districts to address unfinished learning at scale, and many state education agencies (SEAs) are using Elementary and Secondary School Emergency Relief (ESSER) funds to lead large-scale, evidence-based tutoring initiatives. ESSER provided nearly $190 billion to support emergency pandemic relief for K-12 schools, with up to 10% allocated for SEA use. Academic recovery, which includes investments in high-impact tutoring, is by far the top priority for state ESSER spending."