School Division Use of Federal ESSER Formula Funds and State ALL IN VA Funds (October 1, 2025)
Summary
A letter dated October 1, 2025 from Emily Anne Gullickson, Superintendent of Public Instruction, to Governor Glenn A. Youngkin and the chairs of Senate Finance and Appropriations and House Appropriations, transmitting a report on school division use of federal ESSER formula funds and state ALL IN VA funds. The letter states that $418 million was provided to school divisions in Fall 2023 and that chronic absenteeism declined 26% over two years. It states that the overall ESSER allocation to Virginia school divisions was $2.84B, and that school divisions reported $283.5 million expended as of the June 30, 2025, collection period. The enclosed report follows the letter.
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“School Division Use of Federal ESSER Formula Funds and State ALL IN VA Funds (October 1, 2025).”
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COMMONWEALTH of VIRGINIA
Emily Anne Gullickson, M.Ed. J.D. DEPARTMENT OF EDUCATION Office: (804) 225-2057
Superintendent of Public Instruction P.O. BOX 2120 Fax: (804) 371-2099
RICHMOND, VA 23218-2120
October 1, 2025
The Honorable Glenn A. Youngkin
Governor of Virginia
Patrick Henry Building, Third Floor 1111
East Broad Street
Richmond, Virginia 23219
The Honorable L. Louise Lucas, Chair The Honorable Luke E. Torian, Chair
Senate Finance and Appropriations House Appropriations
201 North 9th Street, Room 1404 201 North 9th Street, Room 123
Richmond, VA 23219 Richmond, VA 23219
Dear Governor Youngkin, Chair Lucas, and Chair Torian:
I am pleased to submit the enclosed report on school division use of federal ESSER formula
funds and state ALL IN VA funds required by Items 125 B.30, Chapter 725, 2025 Acts of Assembly
and 137 C.47c., Chapter 2, 2024S1 Acts of Assembly.
In 2022, Virginia students faced a crisis. As a result of Virginia being one of the last states to
bring all students back to in-school learning during the pandemic, Virginia students experienced some
of the nation’s worst learning loss based on an analysis from Stanford education professor Sean
Reardon and Harvard economist Thomas Kane. In Reading, students showed no growth between the
2021-22 and the 2022-23 school years. In 2022-2023, more than half of all 3rd - 8th grade students
either failed, or were at risk of failing, their Reading SOL test. In Mathematics, while students made
some gains between 2021-22 and 2022-23, math pass rates were still 15 percentage points behind their
pre-pandemic peers. As of 2022-23, nearly two thirds of all 3rd - 8th grade students either failed, or
were at risk of failing, their Math SOL test. During the 2022-2023 school year, nearly one in five 3rd
through 8th grade students were chronically absent, defined as missing 18 or more days of school a
year. This is nearly double the number of students compared to the 2018-2019 school year. From the
2018-2019 school year to the 2022-2023 school year, Virginia’s chronic absenteeism rate for grades
3-8 nearly doubled from 9% to close to 20%. Virginia students in grades 3-8 who are chronically
absent score 25% lower in mathematics and 18% lower in reading than their peers who regularly attend
school.
The data overwhelmingly demonstrated an urgent need for an intensive, statewide approach to help
students recover from the impacts of being out of school for so long—not only to address learning loss
but also to reset expectations around regular attendance. We appreciate the Governor and General
Assembly coming together on a bipartisan basis to invest $418 million to tackle student learning loss,
chronic absenteeism, and accelerate the implementation of science of reading efforts. The ‘ALL IN
VA’ plan provided a roadmap for school divisions based on proven best practices. In Fall 2023, $418
million was provided to school divisions to improve outcomes through supporting evidenced-based
efforts that would have the greatest student impact—approximately 70% of funding for high-intensity
tutoring, 20% for Virginia Literacy Act acceleration, and 10% for addressing chronic absenteeism.
Based on this concentrated effort and support, chronic absenteeism declined 26% over two years as
more students attended school and recovered missed days and Virginia has led the nation in chronic
absenteeism reduction for both years. In Reading grades 3-8, students demonstrated an increase of
2% over the two years even with a new assessment measuring more rigorous Standards of Learning.
In 2024-2025, student learning gains are demonstrated in student group performance:
• Economically disadvantaged students nearly doubled the rate of improvement in both math
and reading as compared to all students.
• Based on 2024-2025 data, English learners rate of improvement in Reading was more than
five times the rate of improvement of all students.
• In mathematics, students demonstrated an increase over 5% in two years.
• English learners have almost doubled their performance in math grades 3-8.
• Students with disabilities have also exceeded the rate of improvement with 2 of 5 students
now passing in 2024-2025.
The overall ESSER allocation to Virginia school divisions was $2.84B. ESSER funds were initially
allocated to school divisions and many used to enhance building projects, HVAC systems, and other
items to accommodate the building needs during the pandemic. With the innovative ALL IN VA
plan, with the support of Governor Youngkin, allocations were made to support school divisions
with intentional funding to support student learning. As of the June 30, 2025, collection period,
school divisions reported $283.5 million were expended, 67% of which went to high-intensity
tutoring, 22% to Virginia Literacy Act implementation, 8% to chronic absenteeism, and 2%
to operational and infrastructure support. As a result of these critical state funds, school division
were provided with resources and developed plans focused on aligning funds and effort on
improving Attendance, Literacy, and Learning Loss, Virginia’s educators, community and students
have demonstrated the significant impact and results when we are ALL IN VA together.
If you have additional questions, please contact Christina Berta, Chief Operations Officer,
at christina.p.berta@doe.virginia.gov.
Sincerely,
Emily Anne Gullickson, M.Ed., J.D.
Superintendent of Public Instruction
Enclosure
C: The Honorable Aimee Guidera
Secretary of Education
The Honorable Steve Cummings
Secretary of Treasury
REPORT ON SCHOOL DIVISION
USE OF FEDERAL ESSER
FORMULA FUNDS AND STATE
ALL IN VA FUNDS
Reporting Requirement to Governor Youngkin and the House
Appropriations and Senate Finance and Appropriations Committees
October 1, 2025
REPORT ON SCHOOL DIVISION USE OF
FEDERAL ESSER FORMULA FUNDS AND STATE ALL IN VA
FUNDS
TABLE OF CONTENTS
Legislative Reporting Requirement ........................................................................................................... 1
Data Collection Methodology ..................................................................................................................... 2
Data Findings ............................................................................................................................................... 2
ESSER Formula Funds Obligations and Expenditures by Use of Funds Category and to Address Virginia
Literacy Act and Math/Reading Learning Loss.........................................................................................................2
Table 1 ................................................................................................................................................................3
Table 2 ................................................................................................................................................................4
ALL IN VA Funds Obligations and Expenditures by Use of Funds Category and to Address Virginia Literacy
Act, Student Attendance, and Math and Reading Learning Loss ..............................................................................6
Table 3 ................................................................................................................................................................6
Table 4 ................................................................................................................................................................9
Conclusion .................................................................................................................................................. 10
Appendix: Online Survey Form Used by School Divisions to Submit their Data (Below) ................. 11
ESSER & ALL IN VA Funds Data Collection .......................................................................................................11
LEGISLATIVE REPORTING REQUIREMENT
Item 125, Paragraph B.30, of the Chapter 725 budget for the 2024-2026 biennium requires
school divisions to report to the Virginia Department of Education on the use of their federal
Elementary and Secondary School Emergency Relief Fund (ESSER) formula funds since 2020
and Item 137 C.47.c of the Special Session I, 2024, on their use of the state ALL IN VA
initiative $418 million funds they received in fiscal year (FY) 2024 with a focus on tackling
learning loss. The Virginia Department of Education must provide a report of this information to
the Governor and Chairs of the House Appropriations and Senate Finance and Appropriations
Committees by October 1, 2024, 2025, and 2026. This report meets the requirements for the
October 1, 2025, reporting.
The Chapter 725 reporting requirement specifically states:
Each school division shall report to the Department of Education information on the use of
funds appropriated in fiscal year 2024 for the Flexible Funding Supplement and on the use
of pass-through federal Elementary and Secondary School Emergency Relief funds used
since 2020. Such reporting shall specify amounts obligated and expensed based on
reporting categories as prescribed by the Department of Education. School divisions also
shall report how funds address performance gains or losses related to reading and
mathematics and support preparation and implementation of the Virginia Literacy Act. The
Department of Education shall compile this information and submit it to the Governor and
the Chairs of the House Appropriations and Senate Finance and Appropriations Committee
no later than October 1, 2024, 2025, and 2026.
The Virginia Department of Education (VDOE) surveyed school divisions during July and
August 2025 to collect data needed to fulfill this reporting requirement. School divisions
reported obligation and expenditure data for the period ending June 30, 2025. VDOE compiled
the survey data for this report due to the Governor and General Assembly by October 1, 2025. A
subsequent survey will be repeated for the October 1, 2026, requirement, covering the FY 2026
reporting period.
Federal ESSER formula funds are paid to school divisions on a reimbursement basis by VDOE.
Use of ESSER I, II, and III formula funds ended on September 30, 2022, 2023, and 2024,
respectively, with final reimbursements closed out to school divisions by the following January.
For purposes of this report, “expenditure” of ESSER III formula funds means both funds spent
by school divisions that have reimbursed by VDOE and those spent by divisions pending
reimbursement by VDOE. The majority of obligated and expended ESSER formula funds
Categories reported with the largest total obligations and expenditures 44% went towards other
COVID response, 27% towards capital improvements, 9% towards staff recruitment/retention
incentives, 7% towards high-quality tutoring, and 5% towards summer school programs.
It should be noted that following close of the ESSER III on September 30, 2024, 23 divisions
applied and were approved by the U.S. Department of Education for late liquidation, extending
liquidation period to March 28, 2026. As of August 29, 2025, seven divisions had a combined
available balance of $3,905,679.64 (out of an allocation of $1.9 billion for ESSER III funding).
The remaining funds are primarily reserved for ongoing construction/ HVAC projects and
contracted services that are in the final stages of completion. ESSER III reimbursement requests
1 VDOE | doe.virginia.gov
were submitted by school divisions daily to VDOE in the final weeks leading up to the close of
ESSER III resulting in zero balances for the majority of school divisions.
The state ALL IN VA $418 million fund allocations were fully dispersed to school divisions in
the fall of 2023 upon submitting their spending plan to VDOE. These funds may be used by
divisions during FYs 2024, 2025, and 2026. As of the June 30, 2025, collection period, school
divisions reported $283.5 million were expended, 67% of which went to high-intensity
tutoring, 22% to Virginia Literacy Act implementation, 8% to chronic absenteeism, and
2% to operational and infrastructure support. An additional $107.2 million is obligated,
totaling $391 million of the $418 million allocation.
DATA COLLECTION METHODOLOGY
An online survey was used to collect the data needed from divisions to meet this reporting
requirement. The online survey form completed by divisions, including data definitions and
instructions, is shown in the Appendix.
Through the online survey form, school divisions reported amounts obligated and expended from
their federal ESSER formula and state ALL IN VA initiative allocations across various use of
funds categories for the respective reporting periods. Divisions reported obligations and
expenditures of their ESSER formula funds using the ten uses of funds categories used for
annual federal reporting. Divisions reported obligations and expenditures of their state ALL IN
VA funds using the four uses of funds categories established for that learning loss program.
The ESSER formula funds period was from Spring 2020 through June 30, 2025. For state ALL
IN VA funds, that period was from fall 2023 (or when the division received its allocation)
through June 30, 2025. Divisions also reported how these funds address learning loss in reading
and mathematics achievement, student attendance, and preparation and implementation of the
Virginia Literacy Act. Divisions reported uses of their ESSER I, II, and III formula funds in the
aggregate and not separately for each of the three grant allocations.
Prior to the data collection period, VDOE staff conducted a webinar attended by division staff to
provide an overview of the online survey form used to meet the reporting requirement.
DATA FINDINGS
The sections below summarize school divisions’ reported use of their federal ESSER formula
and state ALL IN VA funds by use of funds category and to address Virginia Literacy Act
implementation, student attendance, and reading and math learning loss. All school divisions
completed the reporting.
ESSER Formula Funds Obligations and Expenditures by Use of Funds
Category and to Address Virginia Literacy Act and Math/Reading Learning
Loss
In reporting their use of ESSER formula funds, school divisions reported amounts obligated and
expended for the period of Spring 2020 through June 30, 2025. Divisions reported use of their
ESSER formula funds in the aggregate and were not broken out by their individual ESSER I, II,
2 VDOE | doe.virginia.gov
and III formula allocations. Divisions also reported how these funds addressed preparation and
implementation of the Virginia Literacy Act and learning loss in reading and mathematics
achievement.
Table 1
Table 1 shows the amount of ESSER I, II, and III formula funds reported obligated and expended
by school divisions from Spring 2020 through June 30, 2025, by use of funds category and the
number and percent of divisions reporting by category. The total amount of obligations and
expenditures reported by divisions was $2.84 billion from Spring 2020 through June 30,
2025. Categories reported with the largest total obligations and expenditures include other
COVID response, capital improvements, staff recruitment/retention incentives, high-quality
tutoring, and summer school programs.
Table 1. ESSER Formula Funds Reported Obligated and Expended from Spring 2020 through
June 30, 2025, by Use of Funds Category
ESSER Percentage
Unexpended, Percentage Divisions
Formula of Divisions
Obligated1 Expended Total of Total Reporting
Reporting
Category
Other COVID
Response $49,993 $1,245,638,711 $1,245,688,704 43.87% 122 91.04%
Capital
Improvements $3,475,563 $767,160,373 $770,635,936 27.14% 115 88.46%
Other Staff
Recruitment/
Retention
$0 $266,402,048 $266,402,048 9.38% 82 61.19%
Incentives
Other High-
Quality
Tutoring $0 $190,535,394 $190,535,394 6.71% 78 60.0%
Summer
School $0 $141,097,500 $141,097,500 4.97% 108 80.6%
Teacher &
Staff
Performance $364,500 $104,970,682 $105,335,182 3.71% 57 42.54%
Bonuses
Before/After
School $0 $50,612,100 $50,612,100 1.78% 65 48.51%
Professional
Development $0 $34,313,360 $34,313,360 1.21% 87 64.93%
Direct Tutoring
Supports for
Families $0 $23,244,637 $23,244,637 0.82% 26 19.4%
Year-Round
Schools $0 $11,800,207 $11,800,207 0.42% 7 5.22%
Total $3,890,056.00 $2,835,775,012 $2,839,665,068
During the spring of 2025, there was a pause on ESSER funding by the U.S. Department of
Education while it evaluated the funding source, which created a delay in reimbursements. As of
1
These are funds that were not spent by divisions (unexpended) or encumbered/obligated (late liquidation divisions).
3 VDOE | doe.virginia.gov
September 19, 2025, there are $14.6M in pending reimbursements for school divisions and
statewide projects that were approved in the late liquidation process.
The majority of obligated and expended ESSER formula funds (71%) went towards “Other”
cleaning/sanitation supplies and devices spending and capital improvements, followed by staff
compensation incentives (13%), funding to extend school programming (7%), and allocated
towards tutoring (8%).
• Other Covid Response ($1.2Bn, 44%) – cleaning/PPE supplies, Covid test kits,
building cleaning/sanitization, air purifiers, technology devices, internet access,
virtual instruction, school bus purchases and additional pupil transportation, additional
custodians, bus drivers, and substitutes, digital instruction/content platforms, and
student meal delivery.
• Capital Improvements ($770M, 27%) – HVAC system replacements/upgrades and air
quality improvements, roof/window/door/flooring replacement, bathroom renovations,
redesign/expand interior classroom spaces, and install outdoor learning spaces.
• Summer School and Before/After School programs ($203M, 7%) – salaries/benefits for
instructional and support staff, contract staff, instructional materials, pupil transportation,
school meals, and extended program time.
• Summer School ($141M, 5 %)
• Year-Round School ($11M, .4%)
• Before/After School ($50M, 1.8%)
• Staff bonuses, recruitment/retention incentives, & professional development ($406M,
14%) extra duty/hazard pay and bonuses, hiring/retention bonuses, hard-to-staff
incentives, mentoring incentives, staff training on student mental health, training on new
curriculum and instructional interventions, and student/family engagement
• Teacher & Staff Performance Bonuses ($105M, 4%)
• Other Staff Recruitment Retention Bonuses ($266M, 9%)
• Professional Development ($34M, 1%)
• Tutoring ($213M, 8%) – extra pay and stipends for division staff providing tutoring,
contract tutors, digital tutoring platform subscriptions, and instructional materials.
• Direct Tutoring Supports for Families ($23M, 0.8%)
• Other High-Quality Tutoring ($191M, 7%)
Table 2
Table 2 shows the amount of ESSER I, II, and III formula funds reported by school divisions
from Spring 2020 through June 30, 2025, by use of funds category to address Virginia Literacy
Act implementation and reading/math learning loss and the number and percent of divisions
reporting by category. The most frequent categories reported by divisions to address Virginia
Literacy Act implementation and reading and math learning loss were summer school, other
Covid response, high-quality tutoring, before/after school programs, and professional
development.
Table 2. Reported Use of ESSER Formula Funds from Spring 2020 through June 30, 2025, to
Address Virginia Literacy Act and Reading/Math Learning Loss
4 VDOE | doe.virginia.gov
Number of Percentage
Reported use of ESSER formula funds to address Virginia Literacy Act
Divisions of Divisions
Implementation and Reading/Math Learning Loss Reporting Reporting
Summer School - Learning Loss for Math & Reading Achievement 101 75.37%
Other - Learning Loss for Math & Reading Achievement 90 67.16%
Other High-Quality Tutoring - Learning Loss for Math & Reading Achievement 73 54.48%
Professional Development - Learning Loss for Math & Reading Achievement 64 47.76%
Before/After School - Learning Loss for Math & Reading Achievement 58 43.28%
Other Staff Recruitment/Retention Incentives - Learning Loss for Math & Reading
Achievement 34 25.37%
Other - Virginia Literacy Act Implementation 26 19.40%
Direct Support to Families for Tutoring - Learning Loss for Math & Reading
Achievement 23 17.16%
Teacher and Staff Performance Bonuses - Learning Loss for Math & Reading
Achievement 22 16.42%
Professional Development - Virginia Literacy Act Implementation 19 14.18%
Summer School - Virginia Literacy Act Implementation 11 8.21%
Other High-Quality Tutoring - Virginia Literacy Act Implementation 10 7.46%
HVAC/Renovation/Capital Improvements - Learning Loss for Math & Reading
Achievement 9 6.72%
Before/After School - Virginia Literacy Act Implementation 8 5.97%
Year-Round Schools - Learning Loss for Math & Reading Achievement 6 4.48%
Other Staff Recruitment/Retention Incentives - Virginia Literacy Act Implementation 6 4.48%
Direct Support to Families for Tutoring - Virginia Literacy Act Implementation 5 3.73%
Year-Round Schools - Virginia Literacy Act Implementation 1 0.75%
HVAC/Renovation/Capital Improvements - Virginia Literacy Act Implementation 1 0.75%
Teacher and Staff Performance Bonuses - Virginia Literacy Act Implementation 0 0.00%
Other – Learning Loss for Math & Reading Achievement allows divisions to report on items that
do not fit into other defined categories. Examples of Other – Learning Loss items could include
additional instructional personnel (teachers, paraprofessionals, specialists, or coaches), virtual
learning platforms, technology devices, materials or curriculum work specific to Math and
Reading achievement, and more.
Below is a list of frequent types of expenditures reported by divisions from their ESSER formula
funds to specifically address Virginia Literacy Act implementation and reading and math
learning loss included:
• staff professional development on Virginia Literacy Act requirements/science of reading
and learning loss instructional strategies
• development of division literacy plans/teams
• purchase of high-quality instructional materials aligned to Virginia Literacy Act and
other standards and new curriculum aligned to standards
• hiring reading specialists and coaches
• summer and before/after school programs targeting student learning loss
• intensive, small-group tutoring
5 VDOE | doe.virginia.gov
• staff stipends/bonuses
• hiring additional instructional staff, specialists, and support staff
• technology devices and internet access
• purchase of digital learning and tutoring platforms
• student enrollment in virtual learning
• additional pupil transportation
• tuition reimbursement for teacher licensure
ALL IN VA Funds Obligations and Expenditures by Use of Funds Category
and to Address Virginia Literacy Act, Student Attendance, and Math and
Reading Learning Loss
In reporting use of state ALL IN VA $418 million funds received in FY 2024, school divisions
reported amounts obligated and expended by the various use of funds categories on which their
ALL IN VA spending plans were based. Divisions also reported how these funds addressed
preparation and implementation of the Virginia Literacy Act, student attendance, and learning
loss in reading and mathematics achievement. Divisions reported the use of their ALL IN VA
funds for the Fall 2023 period (or after division receipt of its state funds allocation) through June
30, 2025.
Table 3
Table 3 shows the amount of ALL IN VA funds reported obligated and expended by school
divisions from Fall 2023 through June 30, 2025, by use of funds category and the number and
percent of divisions reporting by category. The total amount of obligations and expenditures
reported by divisions was $391 million of the $418 million in total ALL IN VA funding
allocated to divisions in FY 2024. Divisions obligated or expended most of their funds in the
three priority areas of high-intensity tutoring, Virginia Literacy Act implementation, and chronic
absenteeism as was intended for the ALL IN VA program. Divisions have until June 30, 2026,
to use the remaining $27 million in funding for attendance, literacy, and tutoring for
students.
Table 3. ALL IN VA Funds Reported Obligated and Expended from Fall 2023 through June
30, 2025, by Use of Funds Category
Percentage
Percentage Divisions
ALL IN VA Unexpended, of Divisions
of Total Reporting
Category Obligated Expended Total Reporting
High-Intensity
Tutoring/ Learning $63,320,754 $189,011,524 $ 252,332,278 64.58% 132 98.51%
Acceleration
Va. Literacy Act
$28,750,387 $62,825,508 $91,575,895 23.44% 121 90.30%
Chronic
Absenteeism $13,993,043 $23,410,179 $37,403,222 9.57% 123 90.79%
Add. Op. &
Infrastructure Support $1,177,590 $8,256,459 $9,434,049 2.41% 26 19.40%
6 VDOE | doe.virginia.gov
Divisions reported $283.5M expended and $107.2M obligated but not yet expended. Of the funds
expended to date:
• $189M for High-Intensity Tutoring/Learning Acceleration (Math/Reading) Grades 3-
8 (132 school divisions)
• $62.8M to implement Virginia Literacy Act (121 school divisions)
• $23.4M for student attendance recovery and addressing student chronic absenteeism
(123 school divisions)
• $8.2M for operating and infrastructure support (26 school divisions)
Obligated and expended ALL IN VA funds reported by divisions within the four uses of funds
categories above included:
• High-Intensity Tutoring/Learning Acceleration Grades 3-8 ($252.3M, 64%) –
Before/after school, Saturday, intersession, summer, and in-school high-intensity
tutoring by division personnel and contractors, digital tutoring platforms, division
tutoring coordinators, instructional assistants and support staff assisting with tutoring
programs, tutoring instructional materials and technology devices, staff development
in effective tutoring instructional practices
• Virginia Literacy Act Implementation ($91.5M, 23%) – Professional development and
professional development stipends, instructional materials and curriculum aligned to
Virginia Literacy Act implementation, hiring reading specialists, tuition assistance for
reading specialist endorsement
• Student Attendance Recovery/Chronic Absenteeism ($37.4M, 10%) – Saturday School
and other extended time instruction for students with chronic absenteeism, student
incentives for increased attendance, mental health and other support services to address
chronic absenteeism, attendance officers and community outreach staff, attendance
tracking/parent notification systems
• Additional Operating and Infrastructure Support ($9.4M, 2%) – Additional pupil
transportation, technology devices and peripherals, facilities supplies/support, student
7 VDOE | doe.virginia.gov
meals/snacks, etc.
8 VDOE | doe.virginia.gov
Table 4
Table 4 shows the amount of ALL IN VA funds reported by school divisions from Fall 2023
through June 30, 2025, by use of funds category to address Virginia Literacy Act implementation,
student attendance, reading/math learning loss, and the number and percent of divisions reporting
by category. As expected, divisions most frequently reported using ALL IN VA funds for high-
intensity tutoring, tackling chronic absenteeism, and Virginia Literacy Act activities to address
Virginia Literacy Act implementation, student attendance, and reading and math learning loss.
Table 4. Reported Use of ALL IN VA Funds from Fall 2023 through June 30, 2025, to Address
Virginia Literacy Act, Student Attendance, and Reading/Math Learning Loss (sorted by %)
Number of Percentage
Reported use of ALL IN VA funds to address Virginia Literacy Act
Divisions of Divisions
Implementation and Reading/Math Learning Loss
Reporting Reporting
Category 2: Preparation for and Implementation of the Virginia Literacy Act
Implementation - Virginia Literacy Act Implementation 121 90.30%
Category 1: High-Intensity Tutoring/Learning Acceleration w/ Focus on Grades 3-8
- Learning Loss for Math & Reading Achievement 119 88.81%
Category 1: High-Intensity Tutoring/Learning Acceleration w/ Focus on Grades 3-8
- Virginia Literacy Act Implementation 65 48.51%
Category 3: Student Attendance Recovery/Addressing Chronic Absenteeism -
Learning Loss for Math & Reading Achievement 65 48.51%
Category 2: Preparation for and Implementation of the Virginia Literacy Act
Implementation - Learning Loss for Math & Reading Achievement 48 35.82%
Category 3: Student Attendance Recovery/Addressing Chronic Absenteeism -
Virginia Literacy Act Implementation 23 17.16%
Category 4: Additional Operating and Infrastructure Support Expenditures -
Learning Loss for Math & Reading Achievement 15 11.19%
Category 4: Additional Operating and Infrastructure Support Expenditures - Virginia
Literacy Act Implementation 7 5.22%
Below is a list of frequent types of expenditures reported by divisions from their ALL IN VA
funds to specifically address Virginia Literacy Act implementation, student attendance, and
reading and math learning loss included:
• staff professional development on Virginia Literacy Act requirements/science of reading and
learning loss instructional strategies
• summer planning for Virginia Literacy Act implementation
• development of division and student literacy plans
• purchase of high-quality instructional materials aligned to Virginia Literacy Act and other
standards and new curriculum aligned to standards
• hiring reading specialists and instructional assistants for Virginia Literacy Act
implementation
• summer and before/after school programs targeting student learning loss
• intensive, small-group high-intensity tutoring
• professional development stipends
• technology devices and internet access
• purchase of digital tutoring platforms
• tuition reimbursement for reading specialist endorsement
• attendance incentives and supports to address chronic absenteeism
9 VDOE | doe.virginia.gov
• additional pupil transportation
CONCLUSION
The data reported by school divisions on obligations and expenditures of $2.8 billion in federal
ESSER formula funds and state ALL IN VA $418 million funds through June 30, 2025,
indicates adherence to the intended priority uses of both funding sources, particularly in
responding to student learning loss as Virginia schools returned to in-person instruction. School
divisions have reported high levels of use from both sources for expenditures and activities that
support student learning recovery and acceleration, including extended learning time, high-
intensity tutoring, division wide strategies addressing learning loss, student mental health,
Virginia Literacy Act implementation, staff development, tackling chronic absenteeism, among
other uses.
10 VDOE | doe.virginia.gov
APPENDIX: ONLINE SURVEY FORM USED BY SCHOOL
DIVISIONS TO SUBMIT THEIR DATA (BELOW)
ESSER & ALL IN VA Funds Data Collection
Survey on Use of Federal ESSER LEA Formula and State ALL IN VA Funds to Meet Legislative Reporting
Requirement. Language in the final FY 2024 and 2024-2026 state budgets (Chapters 1 and 2) require school divisions
to report to the Department of Education on the use of their federal ESSER LEA formula funds since 2020 and on their
use of the state ALL IN VA initiative funds they received in FY 2024. This online survey was created to collect the data
from divisions needed to meet this reporting requirement. In the survey, divisions will provide amounts obligated and
expended across various use of funds categories presented. School divisions will also report how these funds address
learning loss in Reading and Mathematics Achievement and support preparation and implementation of the Virginia
Literacy Act. The Department will compile the survey data submitted by school divisions and submit a summary report to
the Governor and the Chairs of the House Appropriations and Senate Finance and Appropriations Committees by October
1, 2025. The reporting requirement reoccurs in October 2026, so updated data will be collected from divisions for the last
reporting period covering FY 2026 then. Thank you for completing this survey and submitting it to the Department
towards meeting this state reporting requirement. The deadline for school divisions to submit the completed survey
online to VDOE is Friday, August 15th. Please note that data submissions that do not meet the August 15th deadline
will not be included in analysis for the final report that is submitted to the Governor and General Assembly. Please
contact Staci.Longest@doe.virginia.gov or Roland.Coleman@doe.virginia.gov for questions or assistance with the survey.
Definitions to help complete questions within this survey: “Obligated” means a formal commitment by the school
division to spend its ESSER LEA Formula or state ALL IN VA funds in the future, such as through planned employee
payroll or executed contracts and purchase orders. “Expended” means an expenditure transaction that has posted to the
school division’s general ledger and paid with or to be reimbursed from the division’s ESSER LEA formula or state ALL
IN VA funds. "Direct Support to Families for Tutoring": Resources to support families to actively participate in their
child’s education and ensure that tutoring services are effective and accessible. Direct support to families for tutoring
typically refers to providing resources, assistance, and services that help families access and benefit from tutoring
programs. Examples could include: 1) information and guidance to families about available tutoring programs and how to
support their child’s learning at home; and/or 2) outreach and partnership to involve families in the planning and design of
tutoring programs to meet their child's needs. "Other High-Quality Tutoring": High-quality tutoring is designed to
create a structured and supportive learning environment that can significantly enhance students’ academic performance in
core subject areas such as reading and math. Key elements typically include: 1) provision by qualified, well-trained
instructional staff, such as teachers or instructional assistants, or volunteers trained in tutoring instruction best practices;
2) frequency and duration, typically of at least three times a week for at least 30 minutes per session; 3) small group sizes
or individual student tutoring; and 4) close alignment with school division curriculum and state standards. Examples of
activities could include salaries/benefits for tutors; contracts with 3rd party tutoring providers; materials and supplies
needed for tutoring sessions, etc. "Category 1: Tutoring/Learning Acceleration with Focus on Grades 3-8": means
school division activities and interventions funded by the recommended 70% of state ALL IN VA funds in the division
spending plan for providing high-intensity tutoring and learning acceleration to grades 3-8 students to address learning
loss, particularly for students at-risk academically in Reading and Math. "Virginia Literacy Act (VLA)": means using
the recommended 20% state ALL IN VA funds in the division spending plan to accelerate division implementation and
expansion of the VLA. The VLA requires providing core literacy instruction using scientifically-based reading research
and evidence-based literacy instruction and curriculum, evidence-based supplemental instruction for students not meeting
literacy benchmarks per individual student reading plans, and development of division literacy plans as stipulated
in Standards of Quality - Standards 1, 2, and 5.
End of Block: Block 4
11 VDOE | doe.virginia.gov
Start of Block: Block 2
Q1 Please insert your email address:
________________________________________________________________
Q2 Select your school division.
▼ 001 Accomack County (1) ... 135 (135)
Q36 Select your school division.
▼ 001 Accomack County (1) ... 135 (135)
Q3 Please select all the categories that correspond with how your division's ESSER I, II, and III formula funds have been
used during the period of Spring 2020 to June 30, 2025.
▢ Summer School (3)
▢ Before/After School (4)
▢ Year-Round Schools (5)
▢ Direct Support to Families for Tutoring (6)
▢ Other High-Quality Tutoring (7)
▢ Teacher and Staff Performance Bonuses (8)
▢ Other Staff Recruitment/Retention Incentives (9)
▢ Professional Development (10)
▢ HVAC/Renovation/Capital Improvements (11)
▢ Other (12)
End of Block: Block 2
Start of Block: Block 2
12 VDOE | doe.virginia.gov
Carry Forward Selected Choices from "Please select all the categories that correspond with how your division's ESSER I, II, and III
formula funds have been used during the period of Spring 2020 to June 30, 2025."
Q4 Reporting Use of Federal ESSER LEA Formula Funds: In reporting on the use of ESSER LEA formula funds in the
section below, school divisions will report amounts obligated and expended for the period of Spring 2020 through June
30, 2025. At this point in the ESSER grant cycle, school divisions should have most of their ESSER LEA formula funding
fully expended. School divisions will report on their use of their ESSER LEA formula funds in the aggregate, and not
broken out by their individual ESSER I, II, and III LEA formula allocations. Divisions will also report how these funds
address learning loss in Reading and Mathematics Achievement and support preparation and implementation of the
Virginia Literacy Act. Divisions will report on their use of the state ALL IN VA initiative funds they received in FY 2025
in a later section of the survey.
Please specify whether these funds
were used to address either the
Please specify amount of funds ESSER Funds:
Virginia Literacy Act or Learning
obligated and expended for each Description of
Loss for Reading/Math
use. expenses
Achievement. (If not applicable,
leave blank)
Please provide a
Learning Loss
description of
Unexpended, Virginia for Math &
Expended (2) the expenses
Obligated (1) Literacy Act (1) Reading
related to this
Achievement (2)
use of funds. (1)
13 VDOE | doe.virginia.gov
Summer School (x3) ▢ ▢
Before/After School (x4) ▢ ▢
Year-Round Schools (x5) ▢ ▢
Direct Support to Families
for Tutoring (x6) ▢ ▢
Other High-Quality
Tutoring (x7) ▢ ▢
Teacher and Staff
Performance Bonuses (x8) ▢ ▢
Other Staff
Recruitment/Retention
Incentives (x9)
▢ ▢
Professional Development
(x10) ▢ ▢
HVAC/Renovation/Capital
Improvements (x11) ▢ ▢
14 VDOE | doe.virginia.gov
Other (x12) ▢ ▢
End of Block: Block 2
Start of Block: Block 3
Display this question:
If Reporting Use of Federal ESSER LEA Formula Funds: In reporting on the use of ESSER LEA formula fu... : Please specify whether
these funds were used to address either the Virginia Literacy Act or Learn... = Virginia Literacy Act
Q4.1 How were the ESSER funds for ${Q4%233/ChoiceGroup/SelectedChoicesForAnswer/1} used to address the
Virginia Literacy Act?
________________________________________________________________
Display this question:
If Reporting Use of Federal ESSER LEA Formula Funds: In reporting on the use of ESSER LEA formula fu... : Please specify whether
these funds were used to address either the Virginia Literacy Act or Learn... = Learning Loss for Math & Reading Achievement
Q4.2 How were the ESSER funds for ${Q4%233/ChoiceGroup/SelectedChoicesForAnswer/2} used to address learning
loss for Math & Reading Achievement?
________________________________________________________________
End of Block: Block 3
Start of Block: Block 5
Q5 Reporting Use of State ALL IN VA Initiative Funds: In reporting on the use of the state ALL IN VA initiative funds
received in FY 2024, in the section below, divisions will report amounts obligated and expended by the various use of
funds categories on which their ALL IN VA spending plans were based. Divisions will also report how these funds
address learning loss in Reading and Mathematics Achievement and support preparation and implementation of the
Virginia Literacy Act. Divisions will report on their use of their ALL IN VA funds for the period Fall 2023 (or after
division receipt of its state funds allocation) through June 30, 2025.
Definition: "Category 1: Tutoring/Learning Acceleration with Focus on Grades 3-8": means school division
activities and interventions funded by the recommended 70% of state ALL IN VA funds in the division spending plan for
providing high-intensity tutoring and learning acceleration to grades 3-8 students to address learning loss, particularly for
15 VDOE | doe.virginia.gov
students at-risk academically in Reading and Math.”
Please specify whether these funds
ALL IN VA were used to address either the
Please specify amount of funds
Funds: Virginia Literacy Act or Learning
obligated and expended for each
Description of Loss for Reading/Math
use.
Expenses Achievement. (If not applicable,
leave blank)
Learning Loss
Please provide a
Unexpended, Virginia for Math &
Expended (2) description of
Obligated (1) Literacy Act (1) Reading
the expenses. (1)
Achievement (2)
Category 1:
Tutoring/Learning
Acceleration w/
Focus on Grades 3-8
▢ ▢
(Q7_1)
Category 2:
Preparation for and
Implementation of
the Virginia Literacy
▢ ▢
Act (Q7_2)
Category 3: Student
Attendance
Recovery/Addressing
Chronic Absenteeism
▢ ▢
(Q7_3)
Category 4:
Additional Operating
and Infrastructure
Support
▢ ▢
Expenditures (Q7_4)
16 VDOE | doe.virginia.gov
End of Block: Block 5
Start of Block: Block 2
Display this question:
If Reporting Use of State ALL In Initiative Funds: In reporting on the use of the state ALL In initi... : Please specify whether these
funds were used to address either the Virginia Literacy Act or Learn... = Category 1: Tutoring/Learning Acceleration w/ Focus on
Grades 3-8 [ Virginia Literacy Act ]
Or Reporting Use of State ALL In Initiative Funds: In reporting on the use of the state ALL In initi... : Please specify whether these
funds were used to address either the Virginia Literacy Act or Learn... = Category 2: Preparation for and Implementation of the
Virginia Literacy Act [ Virginia Literacy Act ]
Or Reporting Use of State ALL In Initiative Funds: In reporting on the use of the state ALL In initi... : Please specify whether these
funds were used to address either the Virginia Literacy Act or Learn... = Category 3: Student Attendance Recovery/Addressing Chronic
Absenteeism [ Virginia Literacy Act ]
Or Reporting Use of State ALL In Initiative Funds: In reporting on the use of the state ALL In initi... : Please specify whether these
funds were used to address either the Virginia Literacy Act or Learn... = Category 4: Additional Operating and Infrastructure Support
Expenditures [ Virginia Literacy Act ]
Q5.1 How were the ALL IN VA funds for ${Q5%233/ChoiceGroup/SelectedChoicesForAnswer/1} used to address
Virginia Literacy Act?
________________________________________________________________
Display this question:
If Reporting Use of State ALL In Initiative Funds: In reporting on the use of the state ALL In initi... : Please specify whether these
funds were used to address either the Virginia Literacy Act or Learn... = Category 1: Tutoring/Learning Acceleration w/ Focus on
Grades 3-8 [ Learning Loss for Math & Reading Achievement ]
Or Reporting Use of State ALL In Initiative Funds: In reporting on the use of the state ALL In initi... : Please specify whether these
funds were used to address either the Virginia Literacy Act or Learn... = Category 2: Preparation for and Implementation of the
Virginia Literacy Act [ Learning Loss for Math & Reading Achievement ]
Or Reporting Use of State ALL In Initiative Funds: In reporting on the use of the state ALL In initi... : Please specify whether these
funds were used to address either the Virginia Literacy Act or Learn... = Category 3: Student Attendance Recovery/Addressing Chronic
Absenteeism [ Learning Loss for Math & Reading Achievement ]
Or Reporting Use of State ALL In Initiative Funds: In reporting on the use of the state ALL In initi... : Please specify whether these
funds were used to address either the Virginia Literacy Act or Learn... = Category 4: Additional Operating and Infrastructure Support
Expenditures [ Learning Loss for Math & Reading Achievement ]
Q5.2 How were the ALL IN VA funds for ${Q5%233/ChoiceGroup/SelectedChoicesForAnswer/2} used to address
learning loss for Math & Reading Achievement?
________________________________________________________________
End of Block: Block 2
Start of Block: Block 6
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If you are finished with your responses click the "Finish & Submit" button below. If you would like to revise your
responses, please feel free to go back and do so now. Thank you.
End of Block: Block 6
18 VDOE | doe.virginia.gov
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