The $189.5 billion Elementary and Secondary School Emergency Relief (ESSER) Fund was authorized by Congress to help address the urgent needs of schools brought about by the COVID-19 pandemic. In the first years of COVID-19, ESSER funding was critical to helping schools quickly and safely reopen and sustain in-person instruction. Three years later, results are being seen of the Biden-Harris Administration's successful implementation of ESSER, including more adults working in elementary and secondary schools than before the pandemic in support of students' academic, mental health, and other needs; record expansions of tutoring, summer learning, and afterschool programs; and the greatest one-year gains in achievement nationwide since 2009. This FY 2022 report details four categories of fund use: (1) meeting students' academic needs; (2) ensuring operational continuity; (3) supporting mental health services; and (4) addressing physical safety. Within these four categories, the report provides additional information on key areas of spending including on high-dosage tutoring, out-of-school time programming, facilities upgrades and maintenance, stabilizing the educator workforce, and hiring staff to support student mental health. The data include information on spending, including planned spending, of ESSER funds across all three COVID-19 relief acts: (1) the Coronavirus Aid, Relief, and Economic Security Act (CARES Act); (2) the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, 2021; and (3) the American Rescue Plan (ARP) Act of 2021.