Elementary and Secondary School Emergency Relief (ESSER) funds were established to help school districts across the United States address the impact COVID-19 has had on operations. The federal government provided specific allowable uses of the funds (referred to as Appendix B), and the North Dakota Department of Public Instruction used the Title I funding formula to determine allocations. Each school district in North Dakota is required to complete an application to describe their planned use of funds. Each school system must first purchase the item/service/etc. and then submit for reimbursement.