As part of the Biden-Harris Administration's comprehensive response to the COVID-19 pandemic, including but not limited to resources under Executive Order 14000 and the COVID-19 Handbook: Volume 3, the U.S. Department of Education (Department) is committed to efficiently and effectively administering Federal emergency and relief funds and implementing strong public accountability for these resources. As demonstrated by this report, these efforts have ensured that the Higher Education Emergency Relief Fund (HEERF) continues to serve its intended purpose as a lifeline for students, institutions, and educators, helping students stay enrolled and keep costs down, especially for low-income students and students of color, helping faculty and staff stay employed, and slowing the spread of the pandemic. Through three iterations of legislation, including $40 billion under the American Rescue Plan, which doubled previous amounts provided under HEERF, Congress provided $76 billion in total to IHEs to "prevent, prepare for, and respond to [the] coronavirus" pandemic. This report details HEERF spending in calendar year 2021 as captured through the annual reports submitted by institutions to the Department. This report provides an overview of the most recent data collected by the Department on how HEERF is being used to support students, institutions, and their communities.