While the global pandemic has changed the way districts do business and deliver education, so far, the expected financial loss from COVID-19 has not materialized. In the state’s January budget proposal, all cost-of-living adjustments were zeroed out and five months of payments to districts and county offices of education were deferred, but those actions were later retracted when an infusion of federal and state COVID-19 relief funding was provided to districts to help mitigate the effects of the pandemic on our students. In fact, a total of $25.9 billion in federal COVID-19 funding and $7.1 billion in state COVID-19 funding over the 2020–21 and 2021–22 fiscal years is expected.

Spending these funds wisely has been a topic of much discussion. Boards should consider the following items when discussing the best uses of COVID-19 relief funds:

• Utilize the funding to bolster student achievement. Districts should develop a comprehensive educational plan with the following elements:
  • A district-created plan that supports its overall educational goals is critical because there will be pressure to support initiatives coming from special interests
  • Involve all community stakeholders to help construct the new plan
  • Place the COVID-19 relief funding in the context of your district’s total funding
  • Prioritize spending in a manner that best supports the educational plan
  • Consider using relief funds for professional development, appropriate technology and technology infrastructure, adequate facilities and student transportation
• Remember that this money is one time only.
  • Spend COVID-19 funding on one-time only uses, not on initiatives that have recurring costs like compensation increases or additional staff
  • The Fiscal Crisis and Management Assistance Team and School Services of California recommend constructing two multiyear projections — one including the one-time resources and one without them
  • These multiyear projections will allow districts to focus on and communicate with stakeholders the temporary nature of the funds
• Relief funding is tied to spending timelines.
  • Spend the most restrictive monies first
  • Spend the funds by the appropriate deadline. Different sources of funds have different deadlines, the furthest of which is Sept. 30, 2024.