As school districts across the country grapple with declining enrollments induced by the pandemic, many are engaged in spending sprees like those of the past leading to widespread layoffs and budget cuts when federal money ran out. Bolstered by $190 billion in pandemic relief funding from Washington, the nation’s public schools are hiring new teachers and staff, raising salaries, and sweetening benefit packages. Some are buying new vehicles. Others are building theaters and sports facilities. Using such temporary support for new staff and projects with long-term costs is setting the table for perilous “fiscal cliffs” after COVID funding expires in 2024, some education budget analysts say. And that’s on top of doubts about whether money to battle the pandemic is being properly spent in the first place. The latest round of pandemic relief for K-12 schools—the 2021 Elementary and Secondary School Emergency Relief Fund, or ESSER—provided $122 billion to help …