Most school districts and charter schools are receiving significant, one-time revenues through the American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER III) grant program. The ESSER III Investment Decision Guide and its companion User and Resource Companion document (ED617068) are designed to guide decision makers through a strategic decision-making process to both effectively use these funds to address the purposes outlined in the ARP legislation and to leverage them in support of related district and school improvement efforts.