The purpose of this document is to lay out a framework for the nation's large city school systems to spend new COVID-19 federal dollars strategically and effectively. It sets out overarching goals for the use of funds; articulates broad investment strategies; defines principles for the effective use of funds; articulates things that school districts should avoid doing as they plan for investing these new dollars; and asks a series of questions that leaders and stakeholders should ask themselves as they embark on planning, implementation, and evaluation efforts. The document also draws on lessons learned from previous infusions of federal dollars and summarizes the main provisions of the federal legislation and agency guidance.