“Under the ESSER III program, LEAs are receiving significant resources to respond to student and educator needs as schools continue to safely reopen. ESSER III LEA Plans are necessary to ensure transparency and accountability for use of the funds. The public, students, their families, and educators, have a vested interest in understanding an LEA's priorities and plans for the funds and whether and how the LEA will use the funds to address their students' academic, social, emotional, and mental health needs. Requiring the development and posting of the LEA's plan will result in important transparency.” - United States Department of Education