This report summarizes findings from ASBO International's ESSER Spending Survey, which was distributed to U.S. school district finance leaders from February 22 through March 18, 2022. School business professionals were asked to share how they have spent federal ESSER I, II, and III funds so far (from the beginning of the pandemic through January 31, 2022) to respond to COVID-19; what spending challenges their district is experiencing; how much of their ESSER funds have been spent versus obligated for future commitments; and other financial and demographic information. Responses were received from more than 150 school districts across 35 states.The report also shares several stories from the field, highlighting real examples of how districts have spent ESSER funds to support students, staff, and families during the pandemic. Questions? Contact us.