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WUFAR Coding for Federal K-12 COVID Relief Funds

Friday, August 6, 2021


UPDATE 8/6/2021: The ARP Act also includes supplemental IDEA funding for 2021-22, which needs to be tracked separately from the ongoing IDEA formula funds.

UPDATE 4/2/2021: The February 2021 American Rescue Plan Act (ARP) created a third round of funding, ESSER III, which will also need to be tracked separately and has an additional year beyond ESSER I & II.

UPDATE 2/2/2021: The December 2020 Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) created a second round of ESSER funding, which we are calling ESSER II. The original March 2020 CARES Act funds will be referred to as ESSER I.

The U.S. Dept. of Education is requiring that ESSER II funds be tracked separately from ESSER I. Districts are not required to provide equitable services to private schools under ESSER II; they are being funded under a separate appropriation. ESSER II includes a focus on measuring and addressing learning disruption, particularly among those students disproportionately affected by the coronavirus and school closures, and there will be specific reporting requirements related to this focus.

The SFS Team has assigned the following WUFAR coding to be used for grant program funds under the federal CARES, CRRSA, and ARP Acts:

Program Source Project
Elementary and Secondary School Emergency Relief - CARES Act (ESSER I) 730 160
IMLS Subgrants for Libraries - CARES Act 730 161
Governor's Emergency Education Relief (GEER) - CARES Act 730 162
Elementary and Secondary School Emergency Relief - CRRSA Act (ESSER II) 730 163
Elementary and Secondary School Emergency Relief - ARP Act (ESSER III) 730 165
IMLS Subgrants for Libraries - ARP Act 730 166
ARP Act IDEA Flow-Through 730 344
ARP Act IDEA Preschool 730 346
For questions about this information, contact (608) 267-9114