Q: Has the deadline for Elementary and Secondary School Emergency Relief (ESSER) funds been extended?
A: The deadlines in place to obligate ESSER funds have not changed. Summarized in the table below are the various ESSER funds available and the corresponding resource codes and deadlines for obligation. In addition to these dates, local educational agencies (LEAs) have an additional 120 days to liquidate funds that have been timely obligated.
| Fund | Resource Code | Deadline for Obligation |
|---|---|---|
| ESSER I | 3210 | September 30, 2022 |
| ESSER II | 3212 | September 30, 2023 |
| ESSER II—ELO* Grant | 3216 | September 30, 2023 |
| ESSER III | 3213 | September 30, 2024 |
| ESSER III—Learning Loss | 3214 | September 30, 2024 |
| ESSER III—ELO Grant | 3218 | September 30, 2024 |
| ESSER III—ELO Grant | 3219 | September 30, 2024 |
| *Expanded Learning Opportunities (ELO) | ||
On May 13, 2022, the U.S. Department of Education (ED) issued a letter reiterating the expectation that LEAs spend, with urgency, the federal resources, including ESSER funds, that have been provided to aid in recovering from the COVID-19 pandemic. In addition, ED acknowledges that an LEA may have challenges with liquidating funds within the required timeline, and includes the following in the letter:
The Department has the authority to approve liquidation extension requests for properly obligated funds upon review of written requests made by the state educational agency (SEA). Should funds be properly and timely obligated…and liquidation becomes an issue closer to the obligation deadline, the Department has the authority to approve liquidation extension requests based upon the specific facts and circumstances of a given obligation and upon written request of an SEA grantee . . .
The term obligated is defined in the Code of Federal Regulations, Title 34, § 76.707, and a few common examples are included below:
| Purpose | Obligation occurs when: |
|---|---|
| Acquisition of real or personal property | A binding written agreement to acquire the property is executed |
| Personal services—internal employee | The services are performed |
| Personal services—contractor | A binding written agreement to obtain the services is executed |
| Rental of real or personal property | The property is used |
While this opportunity for an extension may provide relief for some, it is important to note that ED has not authorized a blanket extension for the use of ESSER funds. The correspondence indicates that extensions may be granted on a case-by-case basis upon request by an LEA, and only for expenditures that were properly obligated in accordance with the deadlines summarized in the table above. Furthermore, ED has not yet established the process for requesting an extension to the liquidation period.
For these reasons, LEAs should continue to plan to obligate, and liquidate, all ESSER funds in accordance with the existing deadlines. Penalties for failure to comply with these requirements could be devastating for LEAs, particularly because of the volume of ESSER funds that LEAs have received.