This report summarizes survey results from ASBO International's COVID-19 Financial Impact Survey. In February 2021, ASBO International surveyed school business professional members across the United States to determine how school districts are spending federal emergency relief funds to respond to the COVID-19 pandemic, educate and care for students during the crisis, and safely reopen schools. This survey was conducted February 8-19, 2021, and collected 578 responses from school business professionals across 40 states detailing their use of ESSER I and ESSER II funding for school year (SY) 2019-20, 2020-21, 2021-22. This survey summary provides detail about how U.S. school districts are investing approximately $67.5 billion in federal emergency funding to address the COVID-19 health, economic, and education crisis.