A year and a half after the mass shooting at Sandy Hook Elementary School in Newtown, Connecticut, nearly half of the $28 million raised in charitable donations has yet to be distributed, a report (66 pages, PDF) from the Connecticut State Attorney General's Office finds.

Based on survey responses from seventy-seven organizations — including twenty-nine that were created specifically in response to the December 2012 tragedy and thirteen based in other states — the report found that as of late 2013, funds totaling more than $15 million had been distributed. The most common types of assistance provided by the survey respondents included direct donations to the victims' families ($11.5 million), contributions to other organizations, and mental health counseling. Nearly half the groups surveyed reported having unspent funds or undisbursed in-kind donations ($12.5 million) that were being held in reserve to meet long-term community needs, including mental health and other services, memorials, scholarships, and future programming.

Seven organizations reported raising more than $1 million and, collectively, account for 75 percent of all funds raised. They are the United Way of Western Connecticut – Sandy Hook School Support Fund ($12.1 million), the Sandy Hook Promise Foundation ($1.9 million), the Sandy Hook Family Fund ($1.6 million), the Newtown Memorial Fund ($1.5 million), Newtown Youth and Family Services ($1.25 million), the University of Connecticut Foundation ($1 million), and the Where Angels Play Foundation ($1 million). The report also notes that of the approximately $23 million raised by the top ten fundraising organizations, about $10 million, or 45 percent, remains unspent.

"Our offices will continue to reach out to organizations who reported unspent funds to assess why funds remain unspent, whether they have a plan and the capacity to handle these unspent funds, and to provide guidance as appropriate in their disbursement in accordance with donor intent," the report states.