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SFS COVID-19 Update #8

Friday, May 29, 2020


The funding allocations appropriated for local educational agencies (LEAs) in the CARES Act, known as the Elementary Secondary School Emergency Relief (ESSER) grant, are now available at Please review your allocation and contact DPI with any questions at LEAs will need to complete several steps required under the law, as outlined in the ESSER Funds – Start Guide, before accessing ESSER funds. You can complete many of these steps before the ESSER grant application is open in WISEgrants in July. DPI will continue to update the ESSER grants webpage regarding the status of the application as more information becomes available.

Eligible COVID-19 related costs incurred between March 13, 2020 and September 30, 2022 may be budgeted and claimed for reimbursement. ESSER expenditures are coded with WUFAR project 160; revenues are coded using WUFAR source 730 in the same fund as the reimbursed expenditures. ESSER is unusual in that funds are available for costs incurred between March 13, 2020 and September 30, 2022 (the period of performance is not tied to a fiscal year). LEA program staff, business officials, and auditors should work together to ensure the process and timeline for submitting budgets and claims allows the LEA to align ESSER revenues and expenditures within each fiscal year.

Extra care is needed to align revenues with any Special Education Fund (Fund 27) costs that are claimed for ESSER funding. DPI is unable to grant an administrative exception if an LEA fails IDEA Maintenance of Effort (MOE) due to its ESSER revenues and expenditures not being aligned in Fund 27.