ESSER Funding

ESSER Reporting

With more than $7 billion in Elementary and Secondary School Emergency Relief (ESSER) funds allocated to Pennsylvania schools to assist them in preventing, preparing for, and responding to the COVID-19 pandemic, the U.S. Department of Education (USDE) is requiring all entities receiving ESSER funds to report on the use of the ESSER funds.

The ESSER Funding Status Report seeks to assess the expenditures of ESSER funds, identify the interventions and activities implemented with ESSER funds, and understand planned uses of funds in the next fiscal years. This report has been developed by and is required by USDE. Completion and submission of this report is a condition of continued receipt of ESSER funds.

This federal ESSER reporting requirement applies to all school districts, charter schools, intermediate units, career and technical education centers, approved private schools, private residential rehabilitative institutions, chartered schools for the deaf and blind, and entities providing educational programs to neglected, delinquent, and at-risk youth that receive ESSER funding under any of the following federal Acts:

  • Coronavirus Aid, Relief, and Economic Security (CARES) Act (ESSER I)
  • Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act (ESSER II)
  • American Rescue Plan (ARP) Act (ARP ESSER)

    For questions, email ra-edarpesser@pa.gov

    ESSER Reporting Frequently Asked Questions

     

    All local education agencies (LEAs) and non-LEA entities receiving Elementary and Secondary School Emergency Relief (ESSER) funds under the CARES Act (ESSER I), the CRRSA Act (ESSER II) and/or the ARP Act (ARP ESSER) must complete and submit the ESSER Funding Status Report to the Pennsylvania Department of Education (PDE). This includes all school districts, charter schools, intermediate units (IU), career and technical centers (CTC), approved private schools (APS), private residential rehabilitative institutions (PRRI), chartered schools for the deaf and blind, and entities providing educational programs to neglected, delinquent, and at-risk youth that received ESSER funding.

    The ESSER Funding Status Report data collection template is available on the PIMS Excel Reporting Tools web page. School districts, charter schools, IUs, CTCs, APSs, PRRIs, and chartered schools for the deaf and blind that received ESSER funding should follow the LEA ESSER Funding Status Report instructions (PDF) and submit their report in the Pennsylvania Information Management System (PIMS).

    Entities providing educational programs to neglected, delinquent, and at-risk youth (non-LEA entities) that receive ESSER funding should follow the Non-LEA ESSER Funding Status instructions (PDF) and email their report as an Excel file to ra-edarpesser@pa.gov.   

     

    The ESSER Reporting instructions can be found on the ESSER Reporting web page. PDE has prepared ESSER Funding Status Report instructions for both LEAs (PDF) and non-LEA entities (PDF). The instructions outline the federal reporting requirements (including the time-period of expenditures to be reported), which entities must complete each section of the report, and how to categorize expenditures. 

     

    LEAs and non-LEA entities receiving ESSER funds must submit the ESSER Funding Status Report to PDE no later than Friday, March 7, 2025. LEAs and non-LEA entities may submit their reports to PDE anytime between January 31, 2025 and March 7, 2025. All grantees are encouraged to submit their completed reports as soon as possible.

     

    The reporting period for the ESSER Funding Status Report is July 1, 2023 through June 30, 2024, which is the 2023-2024 fiscal year (FY). LEAs and non-LEA entities should complete the ESSER Funding Status Report based on activities and expenditures in the 2023-2024 FY for ESSER I, ESSER II and ARP ESSER, respectively. LEAs whose fiscal year starts on January 1 should use the method of converting their financial information from July 1 to June 30 as they do for reporting on the Annual Financial Report. 

     

    DO NOT include receipt or use of other COVID-relief funds, such as Governor’s Emergency Education Relief (GEER) Funds, Emergency Assistance to Nonpublic Schools (EANS) Funds, ARP IDEA Funds, ARP Homeless Children and Youth (ARP-HCY) Funds, and/or any other federal, state, or local COVID-related relief funds.

     

    Funds previously reported as expended should only be reported in response to questions that include the language “during the previous reporting periods.” LEAs and non-LEA entities must ensure that cumulative totals from ESSER reporting do not exceed what was awarded.  

     

    Submission of the federal ESSER report is a condition of continued receipt of ESSER funds, and this requirement is built into every ESSER grant agreement. LEAs and non-LEA entities that do not complete and submit the ESSER Funding Status Report will jeopardize their ESSER funding.

     

    The CARES Act, the CRRSA Act, and the ARP Act allowed at least 90% of each state’s total ESSER allocation to be dedicated to Mandatory Subgrant Awards to LEAs. Subgrants had to be distributed to school districts and charter schools in an amount proportionate to Title I-A shares. See the table below.

    Mandatory Subgrants to LEAs


     

    ESSER I

    ESSER II

    ARP ESSER

    Federal Act

    CARES Act

    CRRSA Act

    ARP Act

    Eligible LEAs

    School districts and charter schools

    School districts and charter schools

    School districts and charter schools

    Link to LEA Allocations

    LEA Allocations

    LEA Allocations

    LEA Allocations

    Timeline for Use of Funds

    March 13, 2020 through September 30, 2022

    March 13, 2020 through September 30, 2023

    March 13, 2020 through September 30, 2024

    Current Reporting Period

    July 1, 2023 through June 30, 2024

    July 1, 2023 through June 30, 2024

    July 1, 2023 through June 30, 2024

    Revenue Codes

    8741

    8743

    8744

    Funding Source Object Codes

    986

    989

    990

     

    The CARES Act, the CRRSA Act, and the ARP Act define the SEA Reserve Allocation as the remainder of a state’s ESSER allocation under each act (up to 10 percent).

    The Pennsylvania General Assembly determined how the ESSER SEA Reserve Allocations for ESSER I and ARP ESSER were distributed. See the tables below. There were no ESSER SEA Reserve Allocations to LEAs for ESSER II.

    ESSER I SEA Reserve

    Agency, process

    PA Commission on Crime and Delinquency (PCCD), eGrants

    Eligible LEAs

    School districts

    Link to LEA Allocations

    LEA Allocations (PDF)

    Timeline for Use of Funds

    March 13, 2020 through September 30, 2022

    Current Reporting Period

    July 1, 2023 through September 30, 2024

    ARP ESSER SEA Reserve

     

    ARP ESSER SEA Reserve I
    (7% set-aside)

    ARP ESSER SEA Reserve II
    (2.5% set-aside)

    Agency, process

    PDE, eGrants

    PDE, eGrants

    Eligible LEAs

    School districts, charter schools

    CTCs, IUs, APSs, PRRIs, chartered schools for the deaf and blind, A-TSI designated schools

    Link to LEA Allocations

    LEA Allocations
    (Please use “Act 24” drop-downs)
    LEA Allocations
    (Please use “Act 24” drop-downs)

    Timeline for Use of Funds

    March 13, 2020 through September 30, 2024

    March 13, 2020 through September 30, 2024

    Current Reporting Period

    July 1, 2023 through
    June 30, 2024

    July 1, 2023 through
    June 30, 2024

    ​ ​

     

    Questions about the ESSER Funding Status Report should be sent to ra-edarpesser@pa.gov.