Federal funding to support K-12 schools in responding to and recovering from the pandemic is primarily provided through the Elementary and Secondary School Emergency Relief (ESSER) fund, established through the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Pub. L. No. 116-136 on March 27, 2020. This Annual Performance Report covers spending that occurred in State Fiscal Year 2021, typically ending June 30, 2021 -- less than five months after the enactment of the American Rescue Plan. While initial spending of ESSER funds was protracted due to circumstances related to the pandemic -- following passage of the American Rescue Plan (ARP) Act -- states and school districts accelerated their ESSER spending by 7 to 11 times, and outside analysis has shown that the vast majority of ESSER funds were quickly committed to critical needs.