@techreport{ai26-1641,
  title = {{Navigating Conflicting Pressures: How Districts Spend Federal COVID-19 Relief Funds}},
  author = {Emily Rauscher and Daniel R. Alvord and Jordan Mosby},
  institution = {Annenberg Institute at Brown University},
  type = {EdWorkingPaper},
  number = {26-1641},
  year = {2026},
  month = {November},
  doi = {10.26300/5a2d-rs33},
  url = {https://edworkingpapers.com/ai26-1641},
  abstract = {Federal COVID-19 relief funds provided a large increase in school district revenue, with fewer requirements than usual. Districts received widespread criticism, based on little systematic evidence, for spending federal funds slowly or ineffectively. Institutional theories predict a common response to funds across districts, while other theories predict variation in use of these funds. How have districts used this rare funding increase and how has that varied by state or district context? We use district-level spending data 2010-2023 to examine spending changes and superintendent interviews in four states (KS, MI, OK, RI) to understand district leaders’ rationales for spending changes. We find that spending increased within three years, with larger increases in high-poverty districts, consistent with the distribution of relief funds. Adjusting for differences in federal funding increases, changes in spending are similar across contexts. Interviews reveal that districts across contexts used funds to implement instructional programs, seeking effective ways to improve student learning while gathering data to document effectiveness for local stakeholders. District leaders navigate conflicting pressures, prioritizing student learning while anticipating future accountability requirements, documenting spending effectiveness, avoiding a fiscal cliff, and communicating with communities. District leaders face similar conflicting pressures and adopt similar spending approaches across contexts.},
}