Authorizing Legislation
Section 313 of the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, 2021.
Period of Funds Availability
Same as ESSER Fund (CARES Act): May be used for pre-award costs dating back to March 13, 2020, when the national emergency was declared. Available for obligation by SEAs and subrecipients through September 30, 2023
Use of Funds
Same as ESSER Fund (CARES Act): Note that the “additional” LEA allowable uses of funds under the CRRSA Act (addressing learning loss, preparing schools for reopening, and testing, repairing, and upgrading projects to improve air quality in school buildings) already are permitted under the CARES Act.
Equitable Services
The CRRSA Act includes a separate program of Emergency Assistance for Non-Public Schools for which eligible non-public schools may apply to an SEA to receive services or assistance. Consequently, LEAs are not required to provide equitable services under ESSER II.
Maintenance of Effort (MOE)
Under the CRRSA Act, a State that receives ESSER II funds must maintain support for elementary and secondary education and higher education in FY 2022 based on the proportional share of the State’s support for elementary and secondary education and higher education relative to the State’s overall spending averaged over FYs 2017, 2018, and 2019.
Reporting
Under the CRRSA Act, each SEA that receives ESSER II funds must meet the CARES Act reporting requirements that apply to ESSER funds and submit a report to the Secretary within six months of award that contains a detailed accounting of the use of ESSER II funds, that includes how the State is using funds to measure and address learning loss among students disproportionately affected by the coronavirus and school closures, including: low-income students, children with disabilities, English learners, racial and ethnic minorities, students experiencing homelessness, and children and youth in foster care.
Tracking of Funds
ESSER II funds must be tracked separately from ESSER funds and ARP (ESSER III) funds.
Allowable Use of Funds
Expenditures for these funds must be necessary and reasonable. Use of Funds by LEAs under the Elementary and Secondary School Emergency Relief Fund for ESSER I and ESSER II LEAs may spend their funds on a wide variety of activities as identified under the CARES Act (Section 18003(d) of the CARES Act and the Consolidated Appropriations Act, 2021 (Sec. 313 (d)). This section reads as follows: “A local education agency that receives funds under this title may use the funds for any of the following:
The USED generally does not consider the following to be an allowable use of funds:
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