This report provides background information for the Program Evaluation Division’s (PED’s) upcoming reviews of the State’s spending of its Coronavirus Relief Fund (CRF), which consists of funds appropriated by the General Assembly that the State received from the federal Coronavirus Aid, Relief, and Economic Security (CARES) Act. This report covers the health and economic effects of COVID-19 on the country and State, how federal and state governments responded to limit these effects, and how the State administered the CRF.