Introduction

In response to the COVID-19 pandemic, Congress enacted several programs that provided federal funds specifically to support elementary and secondary education, or provided funds that could be used for that purpose. These programs include the Elementary and Secondary School Emergency Relief (ESSER) Fund, Governor's Emergency Education Relief (GEER) Fund, Emergency Assistance to Non-Public Schools (EANS) program, and Homeless Children and Youth (ARP-HCY)¹ program, as well programs providing similar types of support to the outlying areas. Each of these programs was authorized under the Education Stabilization Fund (ESF) or under provisions authorizing funds for similar purposes in response to the COVID-19 pandemic. Funds for ESF programs were authorized and funded by three acts:

• Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136), which authorized what are referred to as ESSER I and GEER I;
• Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSAA; Division M of the Consolidated Appropriations Act, 2021 [P.L. 116-260]), which authorized what are referred to as ESSER II, GEER II, and EANS I; and
• American Rescue Plan Act of 2021 (ARPA; P.L. 117-2), which authorized what are referred to as ESSER III, EANS II, and ARP-HCY.

These acts also provided similar support for the outlying areas and the Bureau of Indian Education (BIE).

The total appropriations provided for the elementary and secondary education programs providing support to states and the outlying areas that are discussed in this report are $201.485 billion. Of these, $16.336 billion were authorized by the CARES Act, $58.773 billion were authorized by the CRRSAA, and $126.375 billion were authorized by the ARPA.²

Each of the elementary and secondary education programs providing support to states or the outlying areas that are examined in this report are administered by the U.S. Department of Education (ED). Federal funds provided through the ESF Higher Education Emergency Relief Fund (HEERF) for postsecondary education are not discussed in the report. In addition, funds provided for the BIE are not discussed in the report, as they were administered by the U.S. Department of the Interior.³

Given ongoing congressional interest in state and national data on expenditures under these programs, this report provides the amount of grant funding each state⁴ or outlying area received under each relevant program; the cumulative outlays (expenditures) by state or outlying area that were posted on USAspending.gov as of October 16, 2024;⁵ and the percentage of grant funds that have been expended. No data are provided on funds that may have been obligated by states or outlying areas but not yet expended.⁶ According to the Government Accountability Office (GAO), an obligation is defined as a "definite commitment that creates a legal liability of the government for the payment of goods and services ordered or received.... Payment may be made immediately or in the future."⁷ GAO defines an expenditure as the "actual spending of money; an outlay."⁸

Prior to providing data on expenditures, this report begins with an overview of the relevant programs and their associated deadlines for states and outlying areas to obligate and expend (liquidate) funds.⁹ This is followed by data detailing the total amount of funding each state received from ED¹⁰ for each program and the cumulative amount and percentage of funding that had been expended based on data posted on USAspending.gov as of October 16, 2024. Data are also included on state requests for extensions of the liquidation period for funds discussed in this report. In addition, preliminary state-reported data on EANS funds that reverted to governors are also included. This report will be updated periodically.

Overview of the ESSER Fund, GEER Fund, EANS Program, ARP-HCY, and Similar Funding for the Outlying Areas

This section provides a brief overview of the ESSER Fund, GEER Fund, EANS program, ARP-HCY program, and similar funding provided to the outlying areas. Detailed information about these programs is available in CRS Report R47027, Education Stabilization Fund Programs Funded by the CARES Act, CRRSAA, and ARPA: Background and Analysis. In general, the ESF funds were intended to help states, local educational agencies (LEAs), public and non-public elementary and secondary schools, and institutions of higher education (IHEs) "prevent, prepare for, and respond to coronavirus."¹¹ As previously discussed, funds for the ESF and related programs were authorized by the CARES Act, CRRSAA, and ARPA.

Table 1 details which of the ESF and related programs of interest received appropriations under which acts, how the programs are commonly referenced with respect to each act, and the amount of funds appropriated for each program.

Elementary and Secondary School Emergency Relief (ESSER) Fund

The ESSER Fund was authorized and funded by the CARES Act, CRRSAA, and ARPA. It received $13.229 billion under the CARES Act in FY2020 (ESSER I), $54.311 billion under the CRRSAA in FY2021 (ESSER II), and $122.775 billion under the ARPA in FY2021 (ESSER III),¹² for a total of $190.315 billion. Of the funds appropriated for ESSER III, the Secretary of Education was required to reserve $800 million for the education of homeless children and youth. Thus, $121.975 billion was available for ESSER III grants.

The funds were allocated to state educational agencies (SEAs) by formula based on their share of prior year Title I-A grants authorized by the Elementary and Secondary Education Act (ESEA). Each SEA was required to provide at least 90% of the funds received to LEAs in the state through formula grants based on each LEA's share of prior year ESEA Title I-A funds. LEAs could use the funds for myriad purposes, such as any activity funded under various federal education laws, addressing student learning loss, coordination of preparedness and response to the COVID-19 emergency, technology acquisition, mental health services, and activities related to summer learning.¹³

Governor's Emergency Education Relief (GEER) Fund

The GEER Fund was authorized and funded by the CARES Act and CRRSAA. It was not included in the ARPA. The GEER Fund received $2.953 billion under the CARES Act in FY2020 (GEER I) and $4.053 billion under the CRRSAA in FY2021 (GEER II) for a total of $7.006 billion. From the CRRSAA funds, the Secretary of Education was required to reserve $2.750 billion to provide services and assistance to non-public schools under the EANS program (EANS I). The GEER funds were allocated to states by formula based on two formula factors: (1) 60% was awarded based on each state's share of individuals ages 5-24 relative to the total number of individuals in this age group in all states, and (2) 40% was awarded based on each state's share of children counted under Section 1124(c) of the ESEA relative to the total number of children counted under this section for all states.¹⁴ Any EANS I funds that were not obligated by the SEA to provide services or assistance to non-public schools within six months of the state receiving the funds reverted to the governor to use in accordance with the provisions of the GEER Fund.

While the GEER Fund did not receive an appropriation under the ARPA, the EANS program (EANS II) received a separate appropriation of $2.750 billion under the ARPA. Similar to EANS I, any EANS II funds that were not obligated by the SEA to provide services or assistance to non-public schools within six months of the state receiving the funds reverted to the governor to use in accordance with the provisions of the GEER Fund.¹⁵ Data on funds that may have reverted to the governor to be used in accordance with the GEER Fund provisions are not available.

Each governor may choose to use GEER funds to provide emergency funds to LEAs and institutions of higher education (IHEs) serving students within the state for continuity of operations or to any other IHE, LEA, or education-related entity within the state for a broad array of purposes, including the provision of child care and the protection of education-related jobs.¹⁶

Emergency Assistance to Non-Public Schools (EANS) Program

The EANS program was authorized and funded by the CRRSAA and ARPA. As previously discussed, the GEER Fund received $4.053 billion under the CRRSAA in FY2021. From the CRRSAA funds, the Secretary of Education was required to reserve $2.750 billion to provide formula grants to states to provide services and assistance to non-public schools under the EANS program. While the ARPA provided additional appropriations for some programs (e.g., ESSER) that were authorized and funded under the ESF by the CARES Act and the CRRSAA, the ARPA included funding for EANS as a stand-alone program rather than providing funding under the ESF; thus, no reservation of funds under the ESF was provided for EANS under the ARPA. However, the ARPA provided $2.750 billion specifically for EANS. All EANS funds were allocated by formula to states based on their proportional share of children ages 5-17 enrolled in non-public schools from families with incomes at or below 185% of the poverty level. Between the reservation of funds under the CRRSAA and the directly appropriated funds provided under the ARPA, the EANS program received a total of $5.500 billion

A non-public school receiving services or assistance under the EANS program is required to use such services or assistance to address educational disruptions from the COVID-19 emergency.¹⁷ Authorized activities under the EANS program were not as broad as those permitted under the ESSER Fund or GEER Fund. Allowable activities included, for example, acquiring personal protective equipment, expanding capacity to administer coronavirus testing, acquiring educational technology, and addressing learning loss.¹⁸ Any EANS funds that were not obligated by the SEA to provide services or assistance to non-public schools within six months of the state receiving the funds reverted to the governor to use in accordance with the provisions of the GEER Fund.¹⁹

American Rescue Plan-Homeless Children and Youth (ARP-HCY) Program

Under the ARPA, from the total appropriated for ESSER III, the Secretary was required to reserve $800 million for the ARP-HCY program to identify homeless children and youth and provide these youths with wrap-around services and assistance needed to attend school and fully participate in school activities.²⁰ After reserving $1 million for national activities, the remaining funds were awarded to states by formula in two tranches based on their share of prior year Title I-A grants authorized by the ESEA.²¹ In the first tranche of funding, 25% of funds available for state grants, $199,750,000, was awarded to states. Funds awarded in the first tranche were considered a supplement to McKinney-Vento Education for Homeless Children and Youth (EHCY) funds.²² States were permitted to reserve up to 25% of awarded funds for state-level activities. At least 75% had to be awarded to LEAs by competition in accordance with the requirements of the EHCY program. The second tranche of funds awarded the remaining 75% of funds available for state grants, $599,250,000. Similar to the first tranche of funds, up to 25% of the funds could be used for state activities and at least 75% of funds had to be provided to LEAs. Grants to LEAs from the second tranche of funds were awarded by formula:

• 50% based on each LEA's share of prior-year Title I-A grants authorized by the ESEA, and
• 50% based on the number of homeless children and youth identified by each LEA relative to all LEAs in the state, using the greater of the number of such youth in either the 2018-2019 or 2019-2020 school year in each LEA.²³

Funds reserved for state activities could be used for training, technical assistance, capacity-building, and engagement at the state and LEA levels. LEAs could use funds for all allowable EHCY program uses of funds, including "any expenses necessary to facilitate the identification, enrollment, retention, and educational success of homeless children and youth."²⁴

Outlying Areas

Both the CARES Act and CRRSAA included a reservation of funds from the total ESF appropriation for the outlying areas, providing $153.8 million and $409.4 million, respectively. Under each act, 20% of the funds available for the outlying areas was awarded for uses similar to the GEER Fund (referred to as ESF I-Governor and ESF II-Governor, respectively) and 80% was awarded for uses similar to the ESSER Fund (referred to as ESF I-SEA and ESF II-SEA, respectively).²⁵

While the ARPA continued to provide appropriations for some programs (e.g., ESSER) that were authorized under the ESF by the CARES Act and the CRRSAA, the ARPA included funding for these programs as stand-alone programs rather than providing funding under the ESF; thus, no reservation of funds under the ESF was provided for the outlying areas under the ARPA. However, the ARPA provided $850.0 million for the outlying areas (referred to as ARP-OA SEA) without specifying the purpose or allowable uses of the funds.²⁶ ED subsequently issued a letter to the outlying areas detailing how the funds could be used, which indicated that they would be used in similar ways as ESSER funds.²⁷

Including the $850 million provided under ARPA, the outlying areas received a total of $1.413 billion through the three acts.

Obligation and Expenditure of Funds

The period of availability of funds (i.e., deadline for grantees to obligate funds) for the ESSER Fund, GEER Fund, EANS program, ARP-HCY, and funds for the outlying areas varies for funds appropriated under the CARES Act, CRRSAA, and ARPA. Table 2 provides the deadlines for obligating funds for each of the programs discussed in this report.

Under the CARES Act, the period of availability of funds was through September 30, 2021. Under the CRRSAA, the period of availability of funds was through September 30, 2022. Under the ARPA, the period of availability of funds was through September 30, 2023. For the ESSER Fund, GEER Fund, ARP-HCY program, and funds for the outlying areas, Section 421 of the General Education Provisions Act (GEPA), commonly referred to as the Tydings period or Tydings amendment, extends the period of obligation of funds by governors, SEAs, LEAs, and outlying areas by one year beyond the period of availability included in statutory language.²⁸ Thus, the period of availability of funds under the CARES Act was through September 30, 2022, for the CRRSAA was through September 30, 2023, and for the ARPA was through September 30, 2024. Following the Tydings period, a grantee or subgrantee (e.g., LEA) must expend the obligated funds within 120 days or within the approved period for a liquidation extension.²⁹

For the EANS program, funds were required to be obligated by the SEA within six months of receipt by the state to provide services and assistance to non-public schools. Funds that were not obligated within that time frame were to revert to the governor for use under the GEER Fund.³⁰ For EANS I funds that reverted to the governor, the period of availability of funds was the same as the period of availability of funds for GEER II including the Tydings period (i.e., through September 30, 2023). For EANS II funds that reverted to the governor, the period of availability was the same as the period of availability of funds, including the Tydings period, as was provided for ESSER III, which received appropriations under the ARPA (i.e., through September 30, 2024). Data on the expenditure of EANS funds do not differentiate between funds expended to provide assistance to non-public schools and funds that reverted to the governor and were subsequently expended.

For state-administered programs (which includes the programs administered by the outlying areas),³¹ ED may extend the period for the liquidation (i.e., expenditure) of funds beyond the 120-day period following the Tydings period by approving late liquidation requests.³² These flexibilities apply to the ESSER Fund, GEER Fund, EANS program, ARP-HCY, and funds provided to the outlying areas.

Using ED-developed templates that ED created specifically for the programs discussed in this report, an SEA may request a liquidation extension of up to 14 months beyond the automatic 120-day period to liquidate funds. For ESSER I and GEER I, this 14-month period ended on March 28, 2024. For ESSER II, GEER II, and EANS I,³³ the 14-month period ends on March 28, 2025. For ESSER III, EANS II, and ARP-HCY, the 14-month period ends on March 28, 2026.³⁴ Similarly, the outlying areas may also use ED-developed templates to request a liquidation extension of up to 14 months beyond the automatic 120-day period to liquidate funds for ESF I-SEA, ESF I-Governor, ESF II-SEA, ESF-II Governor, and ARP-OA SEA.³⁵ ED may consider extensions to liquidate funds beyond the aforementioned deadlines, but SEAs could not request extensions beyond these deadlines using the ED-developed templates.

According to ED policy, "in all circumstances, including late liquidations, federal funds may be used only for obligations that were incurred during the grant period (including the Tydings period) and only for allowable costs under the relevant program."³⁶ ED will only consider late liquidation requests beyond 18 months from the end of the Tydings period under "extraordinary circumstances or in cases involving lengthy construction contracts."³⁷ As of September 5, 2024, ED indicated that no grantees have submitted requests to expend funds beyond the 14-month period available through the ED-developed templates.³⁸

Any funds not expended will revert to the General Fund at Treasury five years after the close of ED's obligation period (as opposed to the end of the Tydings period).³⁹ For programs authorized by the CARES Act, five years after the close of ED's obligation period will occur on October 1, 2026. For programs authorized by the CRRSAA, it will occur on October 1, 2027. For programs authorized by the ARPA, it will occur on October 1, 2028.⁴⁰

A detailed discussion of the obligation and liquidation periods for the ESSER Fund, GEER Fund, and EANS program is included in Appendix B of CRS Report R47027, Education Stabilization Fund Programs Funded by the CARES Act, CRRSAA, and ARPA: Background and Analysis.

Program Expenditures

This section provides national data on expenditures under each of the programs examined in this report. It begins with a discussion of the data used to determine state expenditures. Tables presenting data for each program for states and outlying areas are included in Appendix A.

Data

Both USAspending.gov and the ESF Transparency Portal include data on grant awards and expenditures under the ESSER Fund, GEER Fund, and EANS program by state, as well as data on awards and expenditures for the outlying area programs.⁴¹ USAspending.gov is the "official open data source of federal spending information, including information about federal awards such as contracts, grants, and loans."⁴² ED's ESF Transparency Portal includes state-by-state data on the amount of funding provided to each state under each ESF program and the cumulative amount of funding that has been expended under each program.⁴³ The ESF Transparency Portal does not include data on ARP-HCY awards and expenditures. Data from USAspending.gov are used to update data in the ESF Transparency Portal maintained by ED.⁴⁴ The data on obligations and outlays used in this report were downloaded from USAspending.gov on October 16, 2024.

ED published allocation tables for each of the programs included in this report that were released when ED made grants to states under each of the programs.⁴⁵ CRS confirmed that the amounts reported in USAspending.gov for ESSER, GEER, EANS, ARP-HCY, and outlying area grants match the ED grant allocation announcements with a few exceptions under the GEER Fund. The GEER Fund grant awards posted in USAspending.gov match the grant allocation announcements for GEER I and GEER II⁴⁶ for all states except Massachusetts, Montana, and New York.⁴⁷ According to ED, these states declined a supplemental award under the GEER program that was made in July 2021.⁴⁸ For the purposes of this report, when discussing individual state data for the GEER program, the amount of funds actually received by these states is reported.

Neither USAspending.gov nor the ESF Transparency Portal includes data on funds that have been obligated but not expended. ED has collected some data on planned expenditures of ESSER funds, but these data are not updated on a regular basis.

Findings

Table A-1, Table A-2, Table A-3, and Table A-4 detail grant awards, cumulative outlays, and the percentage of funds outlaid under the ESSER Fund, GEER Fund, EANS program, and ARP-HCY, respectively, for all states and at the national level. Table A-5 details grant awards, cumulative outlays, and the percentage of funds outlaid from the Education Stabilization Fund and ARPA as grants to SEAs for the outlying areas. Table A-6 details grant awards, cumulative outlays, and the percentage of funds outlaid from the ESF as grants to governors for the outlying areas. Table 3 and Table 4 included at the end of this section provide summaries of the aggregate expenditure data for states and outlying areas, respectively, under the ESSER Fund, GEER Fund, EANS program, ARP-HCY, and grants to the outlying areas.

As previously discussed, these data do not reflect any funds that have been obligated but not expended. Thus, the percentages detailed in the aforementioned tables reflect the amount of funding expended, not the amount of funding that has been obligated by, or in advance of, the grant obligation deadlines. As previously discussed, the obligation deadlines are not the deadlines for expending funds, provided funds have been appropriately obligated by the obligation deadline.

At the national level, the percentage of funds outlaid is generally correlated with the percentage of the period of obligation that has passed for each of the programs.

ESSER Fund

As detailed in Table A-1 and summarized in Table 3, under ESSER I, with a period of obligation that expired at the end of September 2022, 99.55% of funds have been outlaid. Under ESSER II, with a period of obligation that expired at the end of September 2023, 98.90% of funds have been outlaid. The expenditure rate is lowest for ESSER III, which has a period of obligation that expires in September 2024, at 84.33%. Overall, 89.57% of ESSER funds have been outlaid. As the majority of ESSER funds were provided through ESSER III, the lower expenditure rate for ESSER III results in an overall national expenditure rate that is below the expenditure rates for ESSER I and ESSER II. While 45 states have outlaid at least 99% of funds under ESSER I and 36 states have outlaid at least 99% of funds under ESSER II, no state has outlaid more than 95.25% under ESSER III, and 18 states have outlaid less than 80% of ESSER III funds.

GEER Fund

As detailed in Table A-2 and summarized in Table 3, under GEER I, with a period of obligation that expired at the end of September 2022, 98.45% of funds have been outlaid. At the state level, 33 states have outlaid at least 99% of funds under GEER I, but all states have outlaid at least 88.04% of funds. Under GEER II, with a period of obligation that expired at the end of September 2023, 93.41% of funds have been outlaid. At the state level, 25 states have outlaid at least 99% of funds, while 3 states have outlaid less than 80% of funds. Overall, 96.90% of GEER funds have been outlaid, with a median state expenditure rate of 98.68%.

EANS Program

As detailed in Table A-3 and summarized in Table 3, under EANS I, with a period of obligation that expired at the end of September 2023, 90.69% of funds have been outlaid, with a median state expenditure rate of 97.88%. At the state level, 21 states have outlaid at least 99% of funds, while 3 states have outlaid less than 75% of funds. Under EANS II, with a period of obligation that will expire at the end of September 2024, 63.23% of funds have been outlaid, with a median state expenditure rate of 68.09%. At the state level, only 3 states have outlaid at least 99% of funds, while 33 states have outlaid less than 75% of funds. Overall, 76.96% of EANS funds have been outlaid.

ARP-HCY

As detailed in Table A-4 and summarized in Table 3, 64.74% of ARP-HCY funds have been outlaid, with a median state expenditure rate of 67.02%. No state has outlaid more than 91.73% of funds, and 30 states have outlaid less than 70% of funds. The period of obligation for these funds will expire at the end of September 2024.

Funds for the Outlying Areas

As detailed in Table A-5 and summarized in Table 4, under ESF I-SEA, with a period of obligation that expired at the end of September 2022, 99.39% of funds have been outlaid. Under ESF II-SEA, with a period of obligation that expired at the end of September 2023, 95.82% of funds have been outlaid. The expenditure rate for ARP-OA SEA, which has a period of obligation that expires in September 2024, is lowest at 50.38%. Overall, 66.46% of funds provided to outlying areas to be used for ESSER-type purposes have been outlaid.

As detailed in Table A-6 and summarized in Table 4, under ESF I-Governor, with a period of obligation that expired at the end of September 2022, 97.83% of funds have been outlaid. Under ESF II-Governor, with a period of obligation that expired at the end of September 2023, 79.52% of funds have been outlaid. Overall, 84.52% of funds provided to outlying areas to be used for GEER-type purposes have been outlaid.

State Requests for Liquidation Extensions

As discussed previously, ED indicated that it would accept requests from SEAs and outlying areas to extend the liquidation period for funds awarded under each of the programs discussed in this report provided the funds were properly obligated by the relevant deadline. Data on these requests, their disposition, and the amount of funds for which an extension was sought was provided to CRS by ED on October 3, 2024. According to ED, the data were current as of October 1, 2024. As this information is being continually updated by ED, the information presented in this report reflects the status of SEA and outlying area liquidation extension requests as of the aforementioned date. ED is continuing to accept liquidation extension requests for programs authorized by the CRRSSA and ARPA. The initial liquidation extension period for CARES Act funds that states could apply for using the ED-developed templated ended no later than March 28, 2024.

SEA Liquidation Extension Requests

Based on the data provided by ED, 32 states have submitted liquidation extension requests for at least one of the programs discussed in this report and 31 states have received approval for a liquidation extension for at least one program. Of the 31 states with approved requests, most have been approved for liquidation extensions for more than one program. In addition, some states have applications for liquidation extensions under ESSER III or EANS II that are either under review or pending approval by ED. Table 5 provides a summary of the number of liquidation extensions received by the states for each of the relevant programs discussed in this report, the total amount of funding that has been approved for an extension, and the number of applications under review or pending approval by ED for each program. Overall, 85 liquidation extension requests submitted by the states have been approved, allowing $2.1 billion (1.07% of grant awards) to be expended for up to 14 months beyond the automatic 120-day period to liquidate funds. Table B-1 provides the data for each state. ED has indicated that no requests for a liquidation extension have been denied.⁴⁹

The states that have not submitted a request for any liquidation extensions include Alabama, Alaska, Arizona, Georgia, Hawaii, Idaho, Louisiana, Maine, Maryland, Minnesota, Montana, New Hampshire, Oklahoma, Oregon, South Dakota, Tennessee, Virginia, Washington, West Virginia, and Wyoming.

Outlying Area Liquidation Extension Requests

Based on the ED data, every outlying area has an approved liquidation extension request for at least one of the relevant programs. To date, none of the outlying areas has applied for a liquidation extension for ARP-OA SEA funds. Overall, eight liquidation extension requests submitted by the outlying areas have been approved, allowing $32.2 million (2.28% of grant awards) to be expended for up to 14 months beyond the automatic 120-day period to liquidate funds. Table 6 provides a summary of the number of liquidation extensions received by the outlying areas for each of the relevant programs discussed in this report, the total amount of funding that has been approved for an extension, and the number applications under review or pending approval by ED for each program. Table B-2 provides the data for each outlying area.

EANS Funds That Reverted to Governors

As previously discussed, EANS I and EANS II funds that were not obligated to provide services or assistance to non-public schools within six months of the state receiving the funds reverted back to the governor to use in accordance with the provisions of the GEER Fund. This section provides a snapshot of how much of the EANS funding reverted back to governors based on self-reported data that were provided to ED. These data continue to be updated by the states.

Data

The self-reported data from states on EANS funds that reverted to governors were provided to CRS by ED on October 21, 2024. According to ED, states are continuing to update and revise these data, so the data presented in this report are current only as of the aforementioned date. With respect to data on total EANS awards, CRS used EANS program allocation tables that were released when ED made grants to states under the program.⁵⁰

Methodology and Findings

Table C-1 details, for each state, EANS program grant awards, EANS funding that has reverted to the governor under EANS I and EANS II, and the percentage of funds that reverted to the governor.

Based on the self-reported data from states provided to ED on October 10, 2024, under EANS I, the percentage of funds that have reverted to the governor ranged from 0% in 16 states to 86.10% in Wyoming.⁵¹ Overall, 15.34% ($421.9 million) of EANS I funds have reverted to governors. Under EANS II, among states that reported data, the percentage of funds that have reverted to the governor ranged from 0% in 12 states to 100% in Wyoming.⁵² Overall, 31.85% ($875.9 million) of EANS II funds have reverted to governors. Under EANS I and EANS II combined, among states that reported data for both EANS I and EANS II, the percentage of overall EANS funds that have reverted to the governor ranged from 0% in 7 states to 93.13% in Wyoming.⁵³ Overall, 23.60% ($1,297,848,612) of total EANS funds have reverted to governors.

Appendix A. ESSER, GEER, EANS, ARP-HCY, and OA Program Expenditures by States and Outlying Areas

Appendix B. Liquidation Extension Requests by States and Outlying Areas

Appendix C. EANS Funds Reverting to Governors by State