COVID School Spending Tracker Data Dictionary

How We Arrived at these Numbers

The numbers represented on this tracker were calculated using the data available from each district’s submitted plan found on In order to make this data easy to understand, the numbers in the plan were broken down into the categories found in this tracker. To learn more about what falls under each category, refer to the data dictionary linked here. Please note that these numbers are estimates only. 

What costs fall under each category listed on this tracker?

Summer & Afterschool

All spending for operating summer and afterschool programs is included in this category, including: 

  • Summer Reading Camps as required by the Alabama Literacy Act
  • Summer enrichment programs outside of the Alabama Literacy Act
  • Traditional summer school
  • Afterschool enrichment programs
  • Afterschool tutoring  

The total amount listed includes the following costs:

  • materials, meals and transportation (if provided) 
  • salaries and benefits of staff required to operate these programs, such as teachers, auxiliary teachers/paraprofessionals, office staff, counselors and mental health staff, and nursing staff. 
Academic Support

Spending in this category includes all spending on academic instruction, including the following costs: 

  • Salaries, benefits, and stipends for teachers, paraprofessionals, principals, coaches, and all instructional staff for all students, including English Language Learners, Special Education, and virtual students
  • Instructional materials (including textbooks) for non-summer and non-afterschool instruction
  • Assessments for tracking student progress, including formative assessments, screeners, diagnostics, and special education testing
  • Student school supplies, such as pencils, paper, etc. 
  • Other classroom supplies for teachers
  • Science lab supplies 
Professional Development

This category includes all spending for professional development for all staff, including the following costs: 

  • Registration and travel cost for conferences
  • Fees for professional development hosted at schools
  • Stipends for participating in professional development
  • Cost of substitutes while teachers attend professional development
Mental Health

This category includes all spending on mental health, emotional, and social services, including the following costs: 

  • Mental health coordinators
  • Mental health therapists
  • School counselors
  • Social workers
  • Behavior therapists
  • Psychiatrists and Psychologists
  • Character education curriculum
  • Mental health and wellness software

This category includes spending on technology for students and staff to use, both hardware, software and personnel, including the following costs: 

  • Information Technology (IT) personnel to manage and repair hardware and software used in schools
  • Technology staff to manage distribution of technology and other needs
  • Devices, such as tablets, computers, WiFi hotspots
  • Services, such as insurance on devices, and internet service
  • Learning platforms, such as Blackboard, Schoology, or others
  • Learning programs, such as Newsela, Accelerated Reader, etc. 
  • School management software, such as for attendance
  • Subscriptions to online services, such as Zoom
Facility Improvements

This category includes spending on physical facilities for students and staff to use, including the following costs: 

  • General maintenance of facilities, such as for HVAC
  • New construction of facilities, such as portable classrooms or athletic facilities
  • Renovations of existing facilities, such as new carpeting, roofing, or windows
  • Purchase of supplies for construction, renovation, or maintenance (such as new HVAC)
  • Purchase of new equipment for new facilities, such as desks and school furniture, athletic equipment, or water bottle stations
Parent & Family Engagement

This category includes all spending on resources for parents, families, and community members, including the following costs:

  • Take home activities for students to complete with family members (not homework)
  • Materials for parent-teacher conferences
  • Materials for family literacy nights or family engagement nights at school
  • Salaries and benefits for any staff that mainly engage with families
  • Supplies for parent resource centers
Administrative & Indirect Costs

School districts are allowed to allocate a portion of their funds to indirect costs based on a formula and are not required to disclose what they go toward as long as they are reasonable and necessary. Administrative costs include any costs for managing the ARP ESSER funds, including the following costs: 

  • Personnel salary and benefits for managing funds and paperwork related to ESSER

This category includes everything not included in a previous category, including (but not limited to) the following costs: 

  • Nurse salaries and benefits
  • PPE
  • Janitorial staff salaries and benefits
  • Supplies for cleaning and sanitizing due to COVID-19

To request the source spreadsheet with all COVID spending data, please email [email protected].