ESSER Funding

ESSER Reporting

With more than $7 billion in Elementary and Secondary School Emergency Relief (ESSER) funds allocated to Pennsylvania schools to assist them in preventing, preparing for, and responding to the COVID-19 pandemic, the U.S. Department of Education (USDE) is requiring all entities receiving ESSER funds to report on the use of the ESSER funds.

With more than $7 billion in Elementary and Secondary School Emergency Relief (ESSER) funds allocated to Pennsylvania schools to assist them in preventing, preparing for, and responding to the COVID-19 pandemic, all entities receiving ESSER funds need to report on the use of the ESSER funds.

The ESSER Funding Status Report seeks to assess the expenditures of ESSER funds, identify the interventions and activities implemented with ESSER funds, and understand planned uses of funds in the next fiscal year. The ESSER reporting requirement applies to all school districts, charter schools, intermediate units, career and technical education centers, approved private schools, private residential rehabilitative institutions, chartered schools for the deaf and blind, and entities providing educational programs to neglected, delinquent, and at-risk youth that received ESSER funding under any of the following federal Acts:

  • Coronavirus Aid, Relief, and Economic Security (CARES) Act (ESSER I)
  • Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act (ESSER II)
  • American Rescue Plan (ARP) Act (ARP ESSER)

For questions, email ra-edarpesser@pa.gov

ESSER Reporting Frequently Asked Questions

All local education agencies (LEAs) and non-LEA entities receiving Elementary and Secondary School Emergency Relief (ESSER) funds under the CARES Act (ESSER I), the CRRSA Act (ESSER II) and/or the ARP Act (ARP ESSER) must complete and submit the ESSER Funding Status Report to PDE. This includes all school districts, charter schools, intermediate units (IU), career and technical centers (CTC), approved private schools (APS), private residential rehabilitative institutions (PRRI), chartered schools for the deaf and blind, and entities providing educational programs to neglected, delinquent, and at-risk youth that received ESSER funding.

The ESSER Funding Status Report data collection template is available on the PIMS Excel Reporting Tools web page. School districts, charter schools, IUs, CTCs, APSs, PRRIs, and chartered schools for the deaf and blind that received ESSER funding should follow the LEA ESSER Funding Status Report instructions (PDF) and submit their report in the Pennsylvania Information Management System (PIMS).

Entities providing educational programs to neglected, delinquent, and at-risk youth (non-LEA entities) that received ESSER funding should follow the Non-LEA ESSER Funding Status instructions (PDF)and email their report as an Excel file to ra-edarpesser@pa.gov.   

The ESSER Reporting instructions can be found on the ESSER Reporting web page. PDE has prepared ESSER Funding Status Report instructions for both LEAs (PDF) and non-LEA entities (PDF). The instructions outline the federal reporting requirements (including the time-period of expenditures to be reported), which entities must complete each section of the report, and how to categorize expenditures. 

LEAs and non-LEA entities that received ESSER funds must submit the ESSER Funding Status Report to PDE no later than Friday, March 6, 2026. LEAs and non-LEA entities may submit their reports to PDE anytime between February 4, 2026, and March 6, 2026. All grantees are encouraged to submit their completed reports as soon as possible.

The reporting period for the ESSER Funding Status Report is July 1, 2024, through June 30, 2025, which is the 2024-2025 fiscal year (FY). LEAs and non-LEA entities should complete the ESSER Funding Status Report based on activities and expenditures in the 2024-2025 FY for ESSER I, ESSER II and ARP ESSER, respectively. LEAs whose fiscal year starts on January 1 should use the method of converting their financial information to July 1 to June 30 as they do for reporting on the Annual Financial Report. 

DO NOT include receipt or use of other COVID-relief funds, such as Governor’s Emergency Education Relief (GEER) Funds, Emergency Assistance to Nonpublic Schools (EANS) Funds, ARP IDEA Funds, ARP Homeless Children and Youth (ARP-HCY) Funds, and/or any other federal, state, or local COVID-related relief funds.

Funds previously reported as expended should only be reported in response to questions that include the language “during the previous reporting periods”. LEAs and non-LEA entities must ensure that cumulative totals from ESSER reporting do not exceed what was awarded.  

The CARES Act, the CRRSA Act, and the ARP Act allowed at least 90% of each state’s total ESSER allocation to be dedicated to Mandatory Subgrant Awards to LEAs. Subgrants had to be distributed to school districts and charter schools in an amount proportionate to Title I-A shares. See the table below.

Mandatory Subgrants to LEAs


 

ESSER I

ESSER II

ARP ESSER

Federal Act

CARES Act

CRRSA Act

ARP Act

Eligible LEAs

School districts and charter schools

School districts and charter schools

School districts and charter schools

Link to LEA Allocations

LEA Allocations

LEA Allocations

LEA Allocations

Timeline for Use of Funds

March 13, 2020 through September 30, 2022

March 13, 2020 through September 30, 2023

March 13, 2020 through September 30, 2024

Current Reporting Period

July 1, 2024, through June 30, 2025

July 1, 2024, through June 30, 2025

July 1, 2024, through June 30, 2025

Revenue Codes

8741

8743

8744

Funding Source Object Codes

986

989

990

The CARES Act, the CRRSA Act, and the ARP Act defines the SEA Reserve Allocation as the remainder of a state’s ESSER allocation under each act (up to 10 percent).

The Pennsylvania General Assembly determined how the ESSER SEA Reserve Allocations for ESSER I and ARP ESSER were distributed. See the tables below. There were no ESSER SEA Reserve Allocations to LEAs for ESSER II.

ESSER I SEA Reserve

Agency, process

PA Commission on Crime and Delinquency (PCCD), eGrants

Eligible LEAs

School districts

Link to LEA Allocations

LEA Allocations (PDF)

Timeline for Use of Funds

March 13, 2020 through September 30, 2022

Current Reporting Period

July 1, 2024, through September 30, 2025 

ARP ESSER SEA Reserve

 

ARP ESSER SEA Reserve I
(7% set-aside)

ARP ESSER SEA Reserve II
(2.5% set-aside)

Agency, process

PDE, eGrants

PDE, eGrants

Eligible LEAs

School districts, charter schools

CTCs, IUs, APSs, PRRIs, chartered schools for the deaf and blind, A-TSI designated schools

Link to LEA Allocations

LEA Allocations
(Please use “Act 24” drop-downs)
LEA Allocations
(Please use “Act 24” drop-downs)

Timeline for Use of Funds

March 13, 2020 through September 30, 2024

March 13, 2020 through September 30, 2024

Current Reporting Period

July 1, 2024, through June 30, 2025

July 1, 2024, through June 30, 2025

​ 

Questions about the ESSER Funding Status Report should be sent to ra-edarpesser@pa.gov.