Authorizing Legislation
Section 18003 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act
Period of Funds Availability
May be used for pre-award costs dating back to March 13, 2020, when the national emergency was declared. Available for obligation by State educational agencies (SEAs) and subrecipients through September 30, 2022.
Use of Funds
The CARES Act includes allowable uses of funds related to preventing, preparing for, and responding to COVID-19. Note that the “additional” LEA allowable uses of funds under the CRRSA Act already were permitted under the CARES Act.
Equitable Services
An LEA that receives ESSER funds under the CARES Act (Section 18005) must provide equitable services to non-public school students and teachers in the same manner as provided under section 1117 of Title I, Part A of the ESEA.
Maintenance of Effort (MOE)
Under the CARES Act, a State that receives ESSER funds must maintain support for elementary and secondary education and State support for higher education in each of fiscal years (FY) 2020 and 2021 at least at the level of such support that is the average of the support for elementary and secondary education and higher education provided in the three fiscal years preceding the date of enactment of the CARES Act (FYs 2017, 2018, 2019).
Reporting
Under the CARES Act, each SEA that receives ESSER funds must meet the reporting requirements of section 15011 of the CARES Act, which are satisfied through the Federal Funding Accountability and Transparency Act (FFATA) reporting, and other reporting as the Secretary may require (Annual Reporting).
Tracking of Funds
ESSER funds must be tracked separately from ESSER II and ARP (ESSER III) funds.
Allowable Activities under ESSER (ESSER I)
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