The American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund requires that each Local Education Agency (which is the Delaware Valley School District in our case), that receives ARP ESSER funds must develop and make publicly available on the LEA’s website, a plan for the LEA’s use of ARP ESSER funds. These requirements are intended to promote accountability, transparency, and the effective use of funds. The plans were submitted by LEA’s during the 2020-21 school year, and a process has been created through the Pennsylvania Department of Education’s Division of Federal Programs whereby LEA’s may submit requests to re-allocate the funding due to evolving needs, presuming the spending parameters of the fund are followed.