Recent amendments to Education Law require every school district receiving funding from the American Rescue Plan act of 2021 to post on its website and submit to the Department an updated plan of how such funds will be expended and how the district will prioritize spending on non-recurring expenses.
These amendments also require school districts receiving a foundation aid increase of more than 10% or $10,000,000 to create plans on how these funds will be used to address student performance and need.
The statutory language, a listing of districts required to file the foundation aid plans and instructions for filing the plans can be found here.

