HUNTINGTON â The Cabell County Board of Education has a plan to spend more than $42 million in pandemic relief funding but is seeking more input from the public before finalizing it. The American Rescue Plan (ARP) and the Elementary and Secondary School Emergency Relief Fund (ESSERF) are two sources of federal funding created by Congress and signed into law by the president to assist students and their schools in the wake of the COVID-19 pandemic. Each state Department of Education is responsible for distributing the funds to local school districts and ensuring districts expend those funds appropriately. The plan was discussed during a special work session earlier this week and also presented to the West Virginia Board of Education on Wednesday.