Elementary and Secondary School Emergency Relief (ESSER) Fund
In response to the COVID-19 pandemic, the federal government has provided schools with three rounds of Elementary and Secondary Schools Emergency Relief (ESSER) Funds. In total, Local Education Agencies (LEAs) in Washington will receive over $2.5 billion for expenditures related to COVID-19 response. While many of the rules provided by the federal government and the state have remained consistent between all three rounds of funding, there are some slight differences including but not limited to a period of allowable use and the basis for making claims against ESSER funds. Feel free to reach out to our Chief Financial Officer, T.J. Kelly with questions at firstname.lastname@example.org.
Posted June 9, 2021: Maintenance of Equity (MOEquity) Requirements for ARP ESSER (ESSER III) Funds
This document represents the latest guidance from the federal government regarding the maintenance of equity (MOEquity) requirements of ARP ESSER (ESSER III) Funds. MOEquity is a set of new fiscal equity requirements in ARP ESSER. Specifically, MOEquity ensures the following:
- An SEA does not disproportionately reduce per-pupil State funding to high-need LEAs.
- An SEA does not reduced per-pupil State funding to the highest-poverty LEAs below their FY 2019 level.
- An LEA does not disproportionately reduce State and local per-pupil funding in high-poverty schools.
- An LEA does not disproportionately reduce the number of full-time equivalent (FTE) staff per-pupil in high-poverty schools.
If you have questions after reading through the document, please reach out to Amy Harris at Amy.Harris@k12.wa.us or T.J. Kelly at email@example.com
Posted June 1, 2021: Federal ESSER Use of Funds Questions and Answers Document (May 2021)
This document represents the latest guidance from the federal government regarding the use of Elementary and Secondary Schools Emergency Relief (ESSER) Funds. Please review the entire document if looking to answer a specific question. The document does state, in general, when asking whether an activity is an allowable use of funds, a State or LEA must determine:
- Is the use of funds intended to prevent, prepare for, or respond to the COVID-19 pandemic, including its impact on the social, emotional, mental health and academic needs of students?
- Does the use of funds fall under one of the authorized uses of ESSER or GEER funds?
- Is the use of funds permissible under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Grant Guidance, 2 CFR Part 200)? In particular, is it necessary and reasonable for the performance of the ESSER or GEER award?
Also, the document clearly states that lost revenue is not an allowable claim. All claims on ESSER II and III funds must be supported by allowable expenditures which have already been incurred.
Posted May 26, 2021: Combined ESSER Allocations By School District Including ESSER III Estimates
Posted May 26, 2021: Non-Title I District Funding
Posted April 20, 2021: Comparison of the Maintenance of Effort Requirements in the CARES Act, the CRRSA Act, and the ARP Act. This document walks through the various MOE requirements of the different rounds of federal COVID relief funding for schools. This is an excerpt of a more comprehensive document that can be found at Guidance on Maintenance of Effort Requirements and Waiver Requests under the Elementary and Secondary School Emergency Relief (ESSER) Fund and the Governor’s Emergency Education Relief (GEER) Fund. As stated in the more comprehensive document, the Department of Education will be releasing separate guidance on the new State and local educational agency (LEA) maintenance of equity requirements in section 2004(b) and (c) of the ARP Act in the near future. When this guidance is released, we will make it available on this webpage.
Posted March 23, 2021: Comparison of Federal COVID-19 Relief Funding Sources and State Funding. This document details some of the key similarities and differences of the federal COVID-19 relief funding streams including statewide total amounts, period of availability, allocation methodology, accounting revenue codes, and required uses of funding. As a reminder, each of these federal funding streams needs specific authorization from the legislature via law or unanticipated receipts process before OSPI can make funds available to districts.
Posted March 1, 2021: Total ESSER II Awards Including Amounts Currently Available to Districts. Please see the spreadsheet for the final allocation amounts.
Posted June 25, 2020: A detailed questions and answers (Q&A) document for school districts about the distribution of ESSER funds, allowable uses, requirements, and more. As districts receive their portion of ESSER funds, OSPI has four priorities that we expect districts will make priorities in their work, as well.
Coronavirus Aid, Relief, and Economic Security (CARES) Act
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Pub. L. No. 116-136 was signed into law on March 27, 2020. The CARES Act provides substantial relief to students and educators who have been profoundly affected by the novel coronavirus disease (COVID-19). CARES Act funding for nationwide distribution to school districts was set at $13.5 billion.
In addition to providing funding, the CARES Act authorized the U.S. Department of Education to provide flexibility through waivers of specific requirements in K–12 education funding and programs in the Elementary and Secondary Education Act (ESEA) of 1965. More information about these waivers is available in OSPI Bulletin 032-20, published April 15, 2020.
Accounting for COVID-Related Expenditures
Posted July 1, 2020: The COVID-related expenditure tool is now available for ESSER I and ESSER II claims. In preparation for submitting claims for CARES Act funding disbursement, districts should follow the directions in the tool and submit their COVID-related expenditures since March 2020 using the applicable link:
The COVID-19 situation is considered a subsequent event for accounting purposes, which needs to be disclosed in the notes to the 2018–19 financial statements for school district audit reports that are being issued now. A subsequent event is a significant event that occurs after fiscal year end, but before the financial statements have been issued. The financial impacts may not be known at this time, but there are significant operational impacts and schools are operating in an environment that is vastly different than just a few months ago. OSPI has created a template for the note required to be added to the financial statement.
In addition, OSPI has prepared accounting guidelines to provide a framework through which districts can identify COVID-related expenditures. The guidelines also include a preview of the data reporting template for those expenditures. These expenditures will be reported through a supplemental reporting tool and will not be separately identified in each school district’s financial statement (F-196) this fall.
Basic Education Funding Sources
Published May 4, 2020 is a high-level overview of the state budget with respect to basic education versus non-basic education funding sources. This document is for discussion purposes only and is not intended to be legally binding. Questions on the included categories or characterizations should be directed to T.J. Kelly, Chief Financial Officer, at firstname.lastname@example.org or 360-725-6301.
Emergency Relief for Non-Public Schools (EANS) Resources
Instructions for Completing Phase II Application (FP – 121)
This document will walk you through the different pages and steps within the application in the iGrants system including getting access to the iGrants system and the following pages: EANS Assurances and Determination of Eligibility, Non-Public School Data, Non-Public School Services and Assistance, and the Budget Matrix. In addition, this document provides an overview of the steps needed to submit a claim for your EANS allocation.
EANS Allowable Activities and Budget Matrix Codes
This document provides a high-level overview of allowable EANS activities, the budget coding for such activities, and examples of such expenditures.
Schools should use this form to request reimbursement from EANS funds. Schools can do that once per month, or less frequently if desired.
Instructions for Filling Out the 1000E for Claims Purpose
Process to Access Services for Emergency Assistance to Non-Public Schools