Congress provided more than $76 billion in total to eligible institutions of higher education (IHEs or institutions) to prevent, prepare for, and respond to the coronavirus pandemic through the Higher Education Emergency Relief Fund (HEERF), including $40 billion through the American Rescue Plan. This report details HEERF spending in calendar year 2022 based on data provided in the annual performance reports submitted by IHEs to the U.S. Department of Education (Department). These funds were awarded quickly, were flexible in their use, and the data reported shows that these funds were used to support both the IHEs and the students they serve, and provided a critical benefit to those who received them. The institutions' reporting of their 2022 spending, and a review of how some schools used their funds, confirmed that these funds made a difference for the students most in need during an emergency situation and that the majority of emergency aid went to underserved students. The reporting also demonstrates the important role that emergency Federal funding can continue to play in postsecondary education success and completion, especially for underserved students.