The American Rescue Plan Act's Elementary and Secondary School Emergency Relief (ARP ESSER) fund represent a historic investment in ensuring that all students have access to safe in-person instruction and in meeting the social, emotional, mental health, and academic needs of the Nation's students. The U.S. Department of Education is committed to supporting State Education Agencies (SEAs) and local education agencies (LEAs) in achieving the American Rescue Plan Act's intended purpose of helping schools and communities recover from the pandemic, address the impact of lost instructional time, and close opportunity gaps that have been made worse during this period, so that all children and youth--and especially those who have been underserved or disproportionately impacted by the pandemic--receive the educational opportunities they need to thrive. The Department has developed this optional Partnership, Assistance, Transformation, and Heightened Support (ARP PATHS) resource to serve as a support for SEAs and LEAs as they put ARP ESSER funds to work in their communities. This tool builds on the questions in the ARP ESSER State plans that all SEAs have submitted and can support States in communicating how they are working to achieve shared goals of ensuring that ARP ESSER funds are used appropriately and effectively as intended by the law and are targeted to support the students most impacted by the pandemic. The tool includes a number of considerations for States as they determine how to build capacity and communicate their work and are specifically not intended as descriptions of current or new requirements. Many of the strategies also may apply to ESSER I and ESSER II implementation and States are encouraged to address how they are using these and other federal pandemic recovery funds. The tool is broken into six sections, which focus on different elements of ARP implementation. For each, states can indicate the implementation status, describe their states' progress, and outline promising practices or impact.