The COVID-19 pandemic disrupted higher education in California, forcing students and institutions to adapt rapidly to the public health and economic crisis. Institutions' revenue streams were predicted to decline just as new and increased costs for health, safety, and online education burdened budgets. The federal government provided over $10 billion directly to help campuses and their students weather the crisis. This report is an analysis of these pandemic-related allocation and expenditure patterns across California's higher education landscape. It addresses three key questions: (1) How was federal emergency relief funding allocated to campuses? (2) How did campuses distribute funds intended to support students? and (3) How did campuses prioritize and spend the funding intended to address institutional costs? The report provides an overview of how the government allocated funding to higher education across three pandemic relief acts. It discusses how campuses distributed emergency aid to their students. It also presents how they used the funding allocated for institutional needs. It concludes with a brief review and recommendations.