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Often, when budgets and financial performance are evaluated, fund balances and changes in fund balance are scrutinized.
On March 11, 2021, President Biden signed the American Rescue Plan Act (ARPA) into law. The Act will provide a total of $350 billion in Coronavirus State and Local Fiscal Recovery Funds (Fiscal Recovery Funds) to help eligible state, local and tribal governments continue to respond to the COVID-19 pandemic and its economic impact.
Since March 2020, Congress has passed three stimulus bills that provided nearly $190.5 billion to the Elementary and Secondary School Emergency Relief (ESSER) Fund.