The Division of Elementary and Secondary Education is taking this opportunity to remind districts of ESSER requirements.  All information regarding the CARES Act (ESSER I), CRRSA Act (ESSER II), and the American Rescue Plan Act (ARP ESSER) is available at https://dese.ade.arkansas.gov/Offices/public-school-accountability/federal-programs/cares-act

Obligation Timeline:

ESSER I funds must be obligated by September 30, 2022.  Districts must maintain appropriate obligation paperwork that include dated purchase orders and any supporting documents such as dated quotes.  ESSER I funds must be expended by January 14, 2023.  

Obligation or expenditures deadlines are final.  Please continue to monitor the ESSER transparency dashboard at https://esser-insight.ade.arkansas.gov.  This dashboard reflects the final amounts reimbursed by DESE.

ESSER Expenditures:

Federal guidance for all ESSER funds are still in effect.  Please remember that documentation of federal funds expenditures is essential.

• Districts are responsible for archiving a written justification for all ESSER purchases that includes COVID, reasonable, and necessary.

• Districts are responsible for seeking prior approval for all ESSER capital asset purchases or improvements, including  HVAC, building improvements, and buses (form sent to Tim.Cain@ade.arkansas.gov).  NOTE: A district must submit an addendum (see attachment) if the cost of a previously approved project exceeds the original amount submitted,  Also, a district must resubmit for prior approval if the scope of a project has changed from the original submission.  

• Districts are responsible for seeking prior approval for all ESSER purchases of items $5000 or more (email sent to Jayne.Green@ade.arkansas.gov).

• Districts are responsible for a written plan approved by the local board for all additional compensation to employees with ESSER funds.  The written plan must address COVID, reasonable, and necessary.  The plan should detail who will be paid, who will not be paid, when payment(s) will be made, and how much will be paid. 

ARP ESSER Use of Funds Plans:

• Districts must expend a minimum of 20% of ARP ESSER funds for evidence based practices that address learning loss (program code 170 only).  Be sure to match the expenditures to the allowable evidence based practices on the ARP ESSER Use of Funds Plan.  These expenditures will be monitored by DESE.
• If the ARP ESSER Use of Funds Plan is modified (projects included or excluded) then stakeholder engagement is required and should be documented and archived.

Continuity of Services Plan (also known as the Ready for Learning Plan):

The Continuity of Services Plan must be posted on the district website and is required to be updated at least twice per year (October and April) through the life of ARP ESSER funding and must reflect the latest CDC guidance regarding keeping schools open.  Please see Commissioner’s Memo COM-23-012 for the form to submit the URL to the district plan by October 15, 2022.

Attachments