During the webinar last week, the Division of Elementary and Secondary Education (DESE) received additional questions regarding the use of ESSER funds. The FAQ has been updated to reflect the questions and answers below.
Question: What types of ESSER expenditures require prior approval?
Answer: Please see 2 CFR § 200.1 Definitions; 2 CFR § 200.313 General; and 2 CFR § 200.439 Equipment and other capital expenditures.
- All facilities construction or renovation when reasonable and necessary to prevent, prepare for, and respond to the COVID-19 pandemic require prior approval here (download into Word before filling out).
- Purchasing buses to allow for distancing such as running additional routes or other means of transportation must receive prior written approval before purchasing). The prior approval application is here (download into Word before filling out).
- Any other expenditure item with a unit cost of $5,000 or more must have the prior written approval of the DESE. Districts may send an email requesting prior approval to Jayne.Green@ade.arkansas.gov. Special Education request for approval may be sent to Josh.Hart@ade.arkansas.gov.
Question: Do supplies purchased with ESSER funds require prior approval?
Answer: For purposes of requiring ESSER prior approval, if the unit cost is less than $5,000 the expenditure is considered a supply under federal guidance and does not require prior approval. Please see the definition of supplies in 2 CFR § 200.1.
Question: Which items purchased with ESSER funds must be inventoried?
Answer: For purposes of state inventory requirements, all equipment items with a total cost of $1,000 or greater must be inventoried.
Question: What are the guidelines for management of district property?
Answer: Districts must adhere to both federal and local requirements regarding management of district property. Please see 2 CFR § 200.313 (d) Management requirements; and, policy 7.13—MANAGEMENT AND DISPOSAL OF DISTRICT PROPERTY.
Question: What are the guidelines for disposal of district property?
Answer: Districts must adhere to both federal and local requirements regarding disposition of district property. Please see 2 CFR § 200.313 (e) Disposition; and, policy 7.13—MANAGEMENT AND DISPOSAL OF DISTRICT PROPERTY.