While the main focus of ESSER I was for preventing, preparing for, and responding to COVID-19; ESSER II and ESSER III focuses on school districts reopening and operating safely, as well as, addressing the impact of the coronavirus pandemic on students. Districts should be aware; TEA has not provided guidance on the use of ESSER II and ESSER III fund. TASBO will be holding an ESSER I, II, and III Deep Dive on May 27, 2021.
In 2020 and 2021, Congress passed three stimulus bills that provided nearly $190.5 billion to the Elementary and Secondary Emergency Education Relief (ESSER) Fund. Each states’ funding is based on the same proportion share that they receive under the ESEA, Title-I, Part A. While other COVID related funding has been available to district’s, the three stimulus bills, which represents the majority of the funding, include:
- The Elementary and Secondary School Emergency Relief (ESSER) Fund under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, passed in March 2020 and provided approximately $1.157 billion to Texas school districts.
- The Elementary and Secondary School Emergency Relief (ESSER II) Fund, passed in December 2020, the under the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act. ESSER II is expected to provide $4.977 billion to Texas school districts.
- The American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER or ESSER III) Fund was passed in March 2021, under the American Rescue Plan (ARP) Act of 2021. ESSER III is expected to provide approximately $11.177 billion to Texas school districts.
While the main focus of ESSER I was for preventing, preparing for, and responding to COVID-19; ESSER II and ESSER III focuses on school districts reopening and operating safely, as well as, addressing the impact of the coronavirus pandemic on students. Districts should be aware; TEA has not provided guidance on the use of ESSER II and ESSER III fund. The information below is a summary of program requirements, as denoted by the Department of Education, and can be found on their website at https://www.ed.gov.
| ESSER I | ESSER II | ESSER III |
| Pre-award cost are allowed dating back to March 13, 2020. | Pre-award cost are allowed dating back to March 13, 2020. | Pre-award cost are allowed dating back to March 13, 2020. |
| Funds are available for obligation through September 30, 2021. | Funds are available for obligation through September 30, 2022. | Funds are available for obligation through September 30, 2023. |
| Districts must provide equitable services to non-public school students and teachers as provided by ESEA, Title I, Part A. | Under ESSER II, equitable services are not provided by the District. The CRRSA Act provides a separate program for Non-Public Schools. | Under ESSER III, equitable services are not provided by the District. The ARP Act provides a separate program for Non-Public Schools. |
| Funds must be tracked separately from other funds (including ESSER II and ESSER III). | Funds must be tracked separately from other funds (including ESSER I and ESSER III). | Funds must be tracked separately from other funds (including ESSER I and ESSER II). |
| Under ESSER I, there are no requirements to make publicly available on its website a plan for the safe return to in-person instruction and continuity of service. | Under ESSER I, there are no requirements to make publicly available on its website a plan for the safe return to in-person instruction and continuity of service. | Within 30 days of receiving funds, the District must make publicly available on its website a plan for the safe return to in-person instruction and continuity of service. Before making publicly available, the District must seek public comment on the plan. |
| Under ESSER I, there are no requirements related to maintenance of equity. | Under ESSER II, there are no requirements related to maintenance of equity. | In fiscal years 2022 or 2023, Districts are not allowed to:
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Districts may be exempt from the requirements if the District meets at least one of the following criteria:
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Although there are differences in program requirements as summarized above, the use of funds across the various programs are consistent. ESSER I, II, and III funds may be used for the following:
- Activities allowed by:
- Elementary and Secondary Education Act (ESEA)
- Individuals with Disabilities Act (IDEA)
- Adult Education and Family Literacy Act (AEFLA)
- Carl D. Perkins Career and Technical Education Act (Perkins CTE)
- Develop strategies and implement public health protocols (in line with guidance from the CDC to the greatest extent possible) to reopen and operate schools to effectively maintain the health of students and staff;
- Coordinating and response efforts to prevent, prepare for and respond to COVID-19;
- Training and professional development on sanitizing and minimizing the spread of infectious diseases;
- Supplies to sanitize and clean the District’s facilities;
- Improving and/or repairing the District’s facilities to reduce risk of virus transmission and exposure to environmental health hazards;
- Improve indoor air quality;
- Addressing the needs of children from low-income families, children that have disabilities, English learners, racial and ethnic minorities, homeless students, and children that are in foster care;
- Procedures and systems to improve the preparedness and response efforts of the District, including developing and implementing those procedures;
- Planning and/or implementing activities during long-term closures, including providing meals to eligible students and providing technology for online learning;
- Educational technology for students that aid in interaction between students and their classroom instructors, including hardware, software, connectivity, assistive technology, and adaptive equipment;
- Mental health services and supports, including implementation of evidence-based full-service community schools and the hiring of counselors;
- Summer learning and supplemental after-school programs, including planning and the implementation of those programs;
- Activities that address learning loss; and
- Any other activities that are necessary to maintain operation and services provided by the District, including continuing to employ existing staff or hiring new staff.
Although ESSER I and II allow for costs related to activities that address learning loss, ESSER III requires that a District reserve, at a minimum, 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions. Districts must ensure that the interventions respond to the students’ social, emotional, and academic needs. Additionally, the interventions must address the impact of COVID-19 on underrepresented student subgroups such as, each major racial and ethnic group, children from low-income families, children with disabilities, English learners, gender, migrant students, homeless students, and children and youth in foster care.
As previously mentioned, District’s should be aware, although ESSER II and ESSER III funds have been allocated to the State of Texas, TEA has not provided guidance on the use of ESSER II and ESSER III funds or any additional requirements from TEA for ESSER II and ESSER III programs. Additionally, TEA has not disclosed if the ESSER II and ESSER III funds will reduce any other state aid Districts receive.
TASBO will be holding an ESSER I, II, and III Deep Dive on May 27, 2021. This online workshop will be presented by Becky Estrada, RTSBA, CFO, Lackland ISD; Karen Smith, RTSBA, CPA, CIA, CFO, Cy-Fair ISD; & Celina Cereceres, CPA, Audit Partner, Whitley Penn, LLP.
