​​Instructions for Submitting the Local Education Agency (LEA) Elementary and Secondary School Emergency Relief (ESSER) Funding Status Report for Fiscal Year 2022-23​

Introduction: LEAs Required to Complete ESSER Report Submission | Data to be Included | Template
Instructions:Section 1 - LEA Information (All LEAs) | Section 2 - SEA Reserve Awards | Section 3 - Mandatory Subgrants | Section 4 - Student Group Impacts | Section 5 - Number of FTE Positions | Saving and Submission to PIMS
Appendices:Appendix A: Revenue and Funding Source Object Codes | Appendix B: Definitions ;| Appendix C: ESSER Reporting Quick Guide | Appendix D: Examples of ESSER Expenditures by Category

Local Education Agency Elementary and Secondary School Emergency Relief (ESSER) Funding Status Report Instructions (PDF)

Introduction

The U.S. Department of Education (USDE) requires all local education entities (LEAs) receiving Elementary and Secondary School Emergency Relief (ESSER) funds to report on the use of the ESSER funds. Under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, and the American Rescue Plan (ARP) Act, more than $7 billion in ESSER funds have been allocated to Pennsylvania schools to assist them in preventing, preparing for, and responding to the COVID-19 pandemic.

The LEA ESSER Funding Status Report (ESSER Report) seeks to assess the expenditures of ESSER funds during fiscal year 2022-23, identify the interventions and activities implemented with ESSER funds, and understand planned uses of funds in fiscal year 2023-24. Completion and submission of this report is a condition of continued receipt of ESSER funds.

The ESSER report for fiscal year 2022-23 is due to PDE by March 8, 2024.

The report should be completed based on expenditures made during the 2022-23 fiscal year which occurred July 1, 2022 through June 30, 2023. LEAs also must provide information on planned expenditures for the 2023-24 fiscal year. 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 the reporting on the Annual Financial Report.  

LEAs Required to Complete ESSER Report Submission

School districts (SD), charter schools (CS), intermediate units (IU), career and technical education centers (CTC), approved private schools (APS), private residential rehabilitative institutions (PRRI), and chartered schools for the deaf and blind that received ESSER funding are required to submit the ESSER Report in the manner outlined within this document.

Entities that provide educational programs to neglected, delinquent, and at-risk youth and received ESSER funding should follow the Instructions for Non-LEA Entity Completion of the USDE ESSER Funding Status Report, which is found on the PDE ESSER Reporting web page.  

Data to be Included

Include funds provided under the CARES (ESSER I), CRRSA (ESSER II), and ARP (ARP ESSER) acts. 

Note:  Do not include data regarding the use of 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 funds. ​

Template

LEAs will submit their information using the District Fact reporting template for year 4, designated by v4 in the heading, via the PIMS Excel Reporting Tools web page. The template contains five sections with multiple items to complete within each section. LEAs are advised to submit as soon as possible, but no later than March 8, 2024.

Instructions

The instructions in the following pages detail how to enter data into each section and subsection of the reporting template. The top of each subsection indicates the type(s) of school entities that are required to complete that subsection. Supplementary information is provided via links and appendices.  Definitions and a Quick Reporting Guide can be found in Appendix B and C respectively.

Secti​​on 1 – LEA Information (All LEAs)

Section 1 should be completed to identify the LEA and provide appropriate contact information.

1. Select your school entity from the drop-down menu on the right.
2. AUN automatically populates.
3. Select the reporting period 2022-2023 from the drop-down menu on the right.
4. Grants Received automatically populates with “Yes". 
5. Enter your school entity's DUNS#.  Note: The previously reported number will be posted.
6. Enter your school entity's NCES#. Note: The previously reported number will be posted.
7. Enter your school entity's Unique Entity ID (SAM).  Note: The previously reported number will be posted.
8. Enter the name of the ESSER Reporting Point of Contact. 
9. Enter the phone number of the ESSER Reporting Point of Contact.
10. Enter the email address of the ESSER Reporting Point of Contact.

Section 2 – S​EA Reserve Awards

Section 2 should be completed regarding State Education Agency (SEA) Reserve funds only.  For more information on the ESSER I SEA Reserve funds see the table below.  ​

ESSER I SEA Reserve

For more information on the ARP ESSER SEA Reserve see the table below. Note: There were no ESSER II SEA Reserve funds. ​

ARP ESSER SEA Reserve

2.1 Reserved

2.2 Reserved

2.3 Reserved

2.4a SEA Reserve Awards to LEAs (School Districts Only)

1. Enter the total amount awarded to the LEA from the ESSER I SEA Reserve. The value entered should reflect the total award under the CARES Act, inclusive of any changes to the total award that may have occurred within or prior to the current reporting period. 
   Note: The value should reflect the total award under the CARES Act, inclusive of any changes to the total awards that may have occurred within or prior to the current reporting period. For example, if an LEA received $1 million in ESSER I/CARES SEA Reserve funds in a prior reporting period, and no changes were made to the total SEA Reserve allocation to the LEA through the end of the current period, the LEA should report $1 million. If the allocation to the LEA was reduced be $200,000, and regardless of whether that deduction occurred within the current reporting period, the LEA should report $800,000. 
2. Enter the total amount expended by the LEA from the ESSER I SEA Reserve in this reporting period.
3. Select Y/N regarding uses of ESSER I SEA Reserve Funds in this reporting period on:
1. ​Addressing Physical Health and Safety
2. Meeting Students' Academic, Social, Emotional, and Other Needs (excludes mental health supports)
3. Mental Health Supports for Students and Staff
4. Operational Continuity and Other Uses

2.4b Planned Uses of Remaining SEA Reserve Awards to LEAs (School Districts Only)

1. En​ter the total ESSER I SEA Reserve Expenditures in prior reporting periods.
2. Remaining SEA Reserve Funds automatically calculates based on 2.4a1-2.4a2-2.4b1.
3. Enter the percentage of remaining ESSER I SEA Reserve Funds planned for each category:
1. ​​Addressing Physical Health and Safety
2. Meeting Students' Academic, Social, Emotional, and Other Needs (excludes mental health supports)
3. Mental Health Supports for Students and Staff
4. Operational Continuity and Other Uses
5. Not Yet Planned for Specific Use

Note: The total for a. through e. automatically calculates and must equal 100%. Funds planned for each category are based on how funds were used from July 1, 2022 to September 30, 2022. 

2.5 Reserved

2.6a ARP ESSER SEA Reserve Awards to LEAs (All LEAs)

1. Enter total amount awarded from the ARP SEA Reserve Fund to the following: 
1. ​Learning Loss Activities Set-Aside
2. Summer Enrichment Set-Aside
3. Afterschool Programs Set-Aside
4. Other SEA Reserve Award 
   ​Note:  The total automatically calculates. These values should reflect the total awards under the ARP Act, inclusive of any changes to the total awards that may have occurred within or prior to the current reporting period. For example, if an LEA received $1 million in total ARP ESSER SEA Reserve funds from the set- aside to address learning loss in a prior reporting period, and no changed were made to the SEA Reserve allocation to the LEA through the end of the current period, the LEA should report $1 million. If the allocation to the LEA was reduced by $200,000, and regardless of whether that reduction occurred within or prior to the current reporting period, the LEA should report $800,000.
2. Enter total amount expended from the ARP SEA Reserve Fund in this reporting period to the following: 
1. ​Learning Loss Activities Set-Aside
2. Summer Enrichment Set-Aside
3. Afterschool Programs Set-Aside
4. Other SEA Reserve Award 
   Note: The total automatically calculates. 

2.6b ARP ESSER SEA Reserve Awards—Other Use (All LEAs)

1. ​Enter total expenditure​s by the LEA from the ARP ESSER SEA Reserve in prior reporting periods.
2. Total amount reserved by the LEA from the ARP ESSER SEA Reserve –Other (see 2.6a1d) automatically calculates from ​2.6a1d.
3. Total amount expended in this reporting period by the LEA from the ARP ESSER SEA Reserve—Other automatically populates from 2.6a2d.
4. Select Y/N regarding uses of ARP ESSER SEA Reserve Funds in this reporting period on:
1. ​​Addressing Physical Health and Safety
2. Meeting Students' Academic, Social, Emotional, and Other Needs (excludes mental health supports)
3. Mental Health Supports for Students and Staff
4. Operational Continuity and Other Uses​​
   

2.6c Planned Uses of Remaining ARP ESSER SEA Reserve Awards—Other Use (All LEAs)

1. ​​The remainin​​g ARP ESSER SEA Reserve Funds-Other automatically calculates based on 2.6b1-2.6b2.
2. Enter the percentage of remaining ARP ESSER SEA Reserve Funds planned for each category:
1. ​​Addressing Physical Health and Safety
2. Meeting Students' Academic, Social, Emotional, and Other Needs (excludes mental health supports)
3. Mental Health Supports for Students and Staff
4. Operational Continuity and Other Uses
5. Not Yet Planned for Specific Use
   Note: The total for a. through e. automatically calculates and must equal 100%.  

Section 3 – Mandatory Subgrants

Most of Section 3 should be completed regarding mandatory subgrants only. Note that 3.b6, 3.b7, 3.b8, 3.b10 and 3c should be answered regarding Mandatory Subgrant Awards as well as SEA Reserve Awards. For more information on ESSER Mandatory Subgrant Awards to LEAs see the table below. 

Mandatory Subgrants to LEAs

Note: Revenue codes and funding source object codes are also available in Appendix A.

3.a Amount of the Mandatory Subgrant Awarded from ESSER I, ESSER II, and ARP ESSER Awards (School Districts and Charter Schools)

1. Enter the total ESSER I (CARES) mandatory subgrant amount awarded to your LEA.
2. Enter the total ESSER II (CRRSAA) mandatory subgrant amount awarded to your LEA.
3. Enter the total ARP ESSER mandatory subgrant amount awarded to your LEA.

Note: These values should reflect the total Mandatory Subgrant Awards under the respective Act inclusive of any changes to the total award that may have occurred within or prior to the current reporting period. For example, if an LEA received $1 million in total ESSER I/CARES Mandatory Subgrant funds in a prior reporting period, and no changes were made to the total Mandatory Subgrant allocation to the LEA thought the end of the current reporting period, the LEA should report $1 million. Is the total allocation to the LEA was reduced by $200,000, and regardless of whether that reduction occurred within or prior to the current reporting period, the LEA should report $800,000.

3.b1 LEA Expenditures by ESSER Subgrant Fund and Expenditure Category (School Districts and Charter Schools)

Note: Report any expenditure ONLY once in the table. All cells in each column should sum the total expended by the LEA in this reporting period. Use the most appropriate and most specific applicable expenditure category/object for each expenditure. See Appendix D for examples of expenditures that should be counted within the four main expenditure categories. ​

Indicate the total amount expended by activity per ESSER grant (ESSER I, ESSER II, and ARP ESSER, respectively) for the following activities:

1. Addressing Physical Health and Safety
1. Personnel Services –Salaries
2. Personnel Services—Benefits
3. Purchased Professional and Technical Services
4. Purchased Property Services
5. Other Purchased Services
6. Supplies
7. Property
8. Debt Service and Miscellaneous
9. Other Items
2. Meeting Student's Academic, Social, Emotional, and Other Needs (excludes mental health supports)
1. Personnel Services –Salaries
2. Personnel Services—Benefits
3. Purchased Professional and Technical Services
4. Purchased Property Services
5. Other Purchased Services
6. Supplies
7. Property
8. Debt Service and Miscellaneous
9. Other Items
3. Meeting Health Supports for Students and Staff
1. Personnel Services –Salaries
2. Personnel Services—Benefits
3. Purchased Professional and Technical Services
4. Purchased Property Services
5. Other Purchased Services
6. Supplies
7. Property
8. Debt Service and Miscellaneous
9. Other Items
4. Operational Continuity and Other Allowed Uses
1. ​Personnel Services –Salaries
2. Personnel Services—Benefits
3. Purchased Professional and Technical Services
4. Purchased Property Services
5. Other Purchased Services
6. Supplies
7. Property
8. Debt Service and Miscellaneous
9. Other Items

Note: The total amount expended by each category as well as total amount expended by ESSER grant automatically calculates.

3.b2 ​LEA Expenditures by ESSER Subgrant Fund and Activity (School Districts and Charter Schools)

1. Addressing Physical Health and Safety
1. ​Building and facilities upgrades and maintenance, including ventilation systems and new construction
2. Assistance with meals for students
3. Cleaning and/or sanitization supplies
4. Temporary classroom space to support social distancing
5. Temporary or additional transportation services to support social distancing to and from school
6. Capacity-building to improve disaster preparedness and response efforts, including coordination with State, local, Tribal, and territorial public health departments, and other relevant agencies to improve coordinated responses to prevent, prepare for, and respond to COVID-19
7. Other health protocols not listed above and aligned to guidance from the Centers for Disease Control and Prevention (CDC) such as: vaccines for staff and/or students, COVID-19 testing for staff and/or students, contact-tracing, masks
2. Meeting Student's Academic, Social, Emotional, and Other Needs (excludes mental health supports)
1. ​Extended learning and/or summer learning
2. Tutoring
3. Additional staffing and/or activities to identify and/or respond to unique student needs and/or provide targeted support for underserved student groups, including each major racial and ethnic group, children from low-income families, children with disabilities, English learners, LGBTQ+ students, migratory students, students experiencing homelessness, youth in foster care, and other groups disproportionately impacted by the pandemic that have been identified by the SEA
4. Universal screening, academic assessments, and intervention data systems, such as early warning systems and/or opportunities to learn data systems
5. Improved coordination of services for students with multiple types of needs, such as full-service community schools or improved coordination with partner agencies, such as the foster care services
6. Early Childhood Programs
7. Hardware and software
8. Wi-Fi, broadband, or other connectivity
9. Curriculum adoption and learning materials
10. Core staff capacity building / training to increase instructional quality and advance equity
11. Investments in talent pipelines for teachers and/or classified staff
3. Meeting Health Supports for Students and Staff
1. Additional staffing and/or activities to assess and support social-emotional well-being, including mental health, for students, educators and/or families
4. Operational Continuity and Other Allowed Uses
1. ​Any activity not described above that is authorized by the McKinney-Vento Homeless Assistance Act
2. Any activity not described above that is authorized by the Elementary and Secondary Education Act of 1965
3. Any activity not described above that is authorized by the Individuals with Disabilities Education Act
4. Any activity not described above that is authorized by the Adult Education and Family Literacy Act
5. Any activity not described above that is authorized by the Carl D. Perkins Career and Technical Education Act of 2006
6. Other activities not described above that are necessary to maintain the operation of and continuity of services in local educational agencies and continuing to employ existing staff of the local educational agency

Note: The total amount expended by each category as well as total amount expended by ESSER grant automatically calculates and must match 3.b1 sums.

3.b3 Planned Uses of Remaining ESSER I Funds (School Districts and Charter Schools)

1. Enter the total ESSER I Expenditures in prior reporting periods.
2. Remaining ESSER I funds automatically calculate based on 3.a1-3.b15A-3.b3.1.
3. Enter the percentage of remaining ESSER I Funds planned for each expenditure category:
1. Addressing Physical Health and Safety
2. Meeting Student's Academic, Social, Emotional, and Other Needs (excludes mental health supports)
3. Mental Health Supports for Students and Staff
4. Operational Continuity and Other Uses
5. Not Yet Planned for Specific Use

Note: The total for a. through e. automatically calculates and must equal 100%. Funds planned for each category are based on how funds were used from July 1, 2022 to September 30, 2022.

3.b4 Planned Uses of Remaining ESSER II Funds (School Districts and Charter Schools)

1. Enter the total ESSER II Expenditures in prior reporting periods.
2. The LEA's remaining ESSER II Funds automatically calculate based on 3.a2-3.b15B-3.b4.1.
3. Enter the percentage of remaining ESSER II Funds planned for each expenditure category:
1. ​Addressing Physical Health and Safety
2. Meeting Student's Academic, Social, Emotional, and Other Needs (excludes mental health supports)
3. Mental Health Supports for Students and Staff
4. Operational Continuity and Other Uses
5. Not Yet Planned for Specific Use

Note: The total for a. through e. automatically calculates and must equal 100%.

3.b5 Planned Uses of Remaining ARP ESSER Funds (School Districts and Charter Schools)

1. Enter the total ARP ESSER Expenditures in prior reporting periods.
2. The LEA's remaining ARP ESSER Funds automatically calculate based on 3.a3-3.b15C-3.b15D-3.b5.1.
3. Enter the percentage of remaining ARP ESSER Funds planned for each expenditure category:
1. Addressing Physical Health and Safety
2. Meeting Student's Academic, Social, Emotional, and Other Needs (excludes mental health supports)
3. Mental Health Supports for Students and Staff
4. Operational Continuity and Other Uses
5. Not Yet Planned for Specific Use

Note: The total for a. through e. automatically calculates and must equal 100%.

3.b6 Maintaining Safe In-Person Instruction (All LEAs)

Note: This refers to expenditure of ESSER I, ESSER II, or ARP ESSER funds (which includes both mandatory subgrants and SEA reserve subgrants) within the current reporting period only.

1. Select Y/N to indicate whether the LEA expended ESSER funds on each of the items listed below:
1. Promoting vaccination
2. Consistent and correct mask use
3. Physical distancing
4. Screening testing to promptly identify cases, clusters, and outbreaks
5. ​Ventilation
6. Handwashing and respiratory etiquette
7. Staying home when sick and getting tested
8. Contact tracing
9. Cleaning and disinfection

3.b7 ESSER Funds to Provide Internet Access (All LEAs)

Note: This refers to expenditure of ESSER I, ESSER II, or ARP ESSER funds (which includes both mandatory subgrants and SEA reserve subgrants) within the current reporting period only.

1. Select Y/N to indicate whether the LEA used ESSER funds to provide home internet access for any students. If the answer is N, skip 3.b72.
2. Select Y/N to indicate what types of home internet services were provided by the LEA using ESSER funds from the categories listed:
1. Mobile hotspots with paid data plans
2. Internet connected devices with paid data plans
3. District pays for the cost of home internet subscription for students
4. District provides home internet access through a district managed wireless network
5. Other (If this option is chosen, a brief explanation must be provided below.)

3.b8 Reengaging Students (ALL LEAs)

1. Select Y/N to indicate whether the LEA sought to reengage student with poor attendance or participation. If N skip question 3.b9.

3.b9 Reengaging Students Activities (All LEAs)

Note: For this subsection answer Yes or No regardless of whether ESSER funds were used.

1. Select Y/N to indicate whether the LEA sought to reengage students with poor attendance or participation in the manner listed:
1. ​Direct outreach to families
2. Engaging the school district homeless liaison
3. Partnering with community-based organizations
4. Offering home internet service and/or devices
5. Implementing new curricular strategies to improve student engagement
6. Offering credit recovery and/or acceleration strategies
7. Other (If this option is chosen, a brief explanation must be provided below.)

3.b10 LEA Hiring and Retention of Specific Positions with Mandatory and SEA Reserve Funds (All LEAs)

Note: This question is now required. Note that this refers to expenditure of ESSER I, ESSER II, and ARP ESSER funds (which includes both mandatory subgrants and SEA reserve subgrants) during the reporting period. Support indicates salaries and/or benefits were partially or fully paid with any ESSER funds.

1. Enter the total amount expended for all staff positions listed below.
2. Indicate the total number of specific positions (listed below) supported with ESSER funds:
1. Special educators and related service personnel
2. Paraprofessionals
3. Bilingual or English as a second language educators
4. School counselors, school psychologists and/or social workers
5. Nurses
6. Short term contractors
7. Classroom educators, not covered by previous categories
8. Support personnel, not covered by previous categories
9. Administrative staff, not covered by previous categories

3.c Allocation of Funds to Schools in this Reporting Period (All LEAs)

Note: This refers to expenditure of ESSER I, ESSER II, and ARP ESSER funds (which includes both mandatory subgrants and SEA reserve subgrants) during the reporting period. Support indicates salaries and/or benefits were partially or fully paid with any ESSER funds.

1. Select Y/N to indicate if the LEA allocated some portion of ESSER funds to schools within the reporting period. If N, skip question 3.c2.
2. Select Y/N to indicate the criteria used to allocate funds to schools within the LEA:
1. ​Flat amount per school or per pupil
2. Number or proportion of students at the school with specific curricular needs, such as students with disabilities or English language learner
3. Number or proportion of students at the school who are eligible for Free or Reduced-Price Lunch and / or other indicators of low-income background
4. Measure(s) of lost instructional time (“learning loss")
5. Stakeholder or community input
6. Title I status
7. Other data (if this option is chosen, a brief explanation must be provided below.)

3.d1 Total Amount Reserved by the LEA to Address the Impact of Learning Loss (School Districts and Charter Schools)

1. Enter the total amount reserved by the LEA to address the impact of learning loss. Note: The value entered must be at least 20% of the value reported in 3a for the ARP ESSER Mandatory Subgrant Award.

3.d2 Total Expenditures of ARP ESSER LEA Reserve in this Reporting Period (School Districts and Charter Schools)

1. Enter the total expenditures of ARP ESSER LEA Reserve for this reporting period.

3.d3 ARP ESSER Set-Aside Funds for Activities and Interventions (School Districts and Charter Schools)

Subgrantees must provide expenditure details (amount expended by activity) rather than indicating Y/N as in previous submissions.

1. Provide the amount expended from the ARP ESSER LEA Reserve in this reporting period on each listed activity or intervention to satisfy the LEA's mandatory set-aside requirements of ARP ESSER funds, which respond to students' academic, social, and emotional needs and address the disproportionate impact of COVID-19 on underserved student groups, including each major racial and ethnic group, children from low-income families, children with disabilities, English learners, migratory students, students experiencing homelessness, youth in foster care, and other groups disproportionately impacted by the pandemic that have been identified by the SEA (e.g., youth involved in the criminal justice system, students who missed the most in-person instruction during the 2019-2020 and 2020-2021 school years, students who did not consistently participate in remote instruction when offered during school building closures, and LGBTQ+ students):
1. Summer learning of summer enrichment
2. Afterschool programs
3. Extended instructional time (school day, school week, or school year)
4. Tutoring
5. Additional classroom teachers
6. Other additional staffing and/or activities to assess and support social emotional well-being (excluding mental health supports), students, educators, and/or families
7. Other additional staffing and/or activities to assess and support mental health needs for students, educators, and/or families
8. Other additional staffing and/or activities to identify and/ or respond to unique student needs and/or provide targeted support for vulnerable students (including low-income students, students with disabilities, English learners, racial and ethnic minorities, students experiencing homelessness, and child and youth in foster care)
9. Universal screening, academic assessments, and intervention data systems, such as early warning systems and/or opportunity to learn data systems
10. Improved coordination of services for student with multiple types of needs, such as full-service community schools or improved coordination with partner agencies, such as foster care services
11. Early childhood programs
12. Curriculum adoption and learning materials
13. Other data (if this option is chosen, a brief explanation must be provided below.)

3.d4 How Activities and Interventions Address Disproportionate Impact of COVID-19 on each Underserved Student Group (School Districts and Charter Schools)

In the space provided, describe how each of the selected activities or interventions (3.d3) address the disproportionate impact of COVID-19 on each underserved student group including each major racial and ethnic group, children from low-income families, children with disabilities, English learners, migratory students, students experiencing homelessness, children and youth in foster care, and other groups disproportionately impacted by the pandemic that have been identified by the SEA. Note: There is a 3000-character limit for this entry.

Section 4 – Student Group Impacts

This section details ho​w ESSER funds (ESSER Mandatory Subgrant Awards to LEAs and/or ESSER SEA Reserve Allocations to LEAs) are being used to support student groups disproportionately impacted by the COVID-19 pandemic.

4.a Reserved

4.b1 ESSER Funds to Support Learning Recovery or Acceleration for Student Groups (All LEAS)

Note: This question is required for this reporting period.

1. ​​Evidence-Based Summer Learning or Summer Enrichment Programs​​​
1. ​Indicate whether the LEA used this method/ intervention by selecting Y or N.
2. Indicate whether this program is available to all students by selecting Y or N. Indicate N if answer to a above is N.
3. Indicate the number of students this program serves at full capacity.
4. Provide the total unique headcount of students that participated in this activity.
5. Indicate the number of eligible students within each of the below student groups for column A, and the number of eligible students from that student group that participated in column B. Note: Eligible refers to students within the student group who meet eligibility criteria for participating, such as belonging to the appropriate grade for the activity.
1. ​Students with one or more disabilities
2. Low-income students
3. English learners
4. Students in foster care
5. Migratory students
6. Students experiencing homelessness
7. American Indian or Alaska Native
8. Asian
9. Black or African American
10. Hispanic/Latino
11. Native Hawaiian or Other Pacific Islander
12. White
13. Two or more races
14. Other student subpopulations (if this option is chosen, a brief explanation must be provided below).
2. ​Evidence-Based After School Programs
1. ​Indicate whether the LEA used this method/ intervention by selecting Y or N.
2. Indicate whether this program is available to all students by selecting Y or N. Indicate N if answer to a above is N.
3. Indicate the number of students this program serves at full capacity.
4. Provide the total unique headcount of students that participated in this activity.
5. Indicate the number of eligible students within each of the below student groups for column A, and the number of eligible students from that student group that participated in column B. Note: Eligible refers to students within the student group who meet eligibility criteria for participating, such as belonging to the appropriate grade for the activity.
1. Students with one or more disabilities
2. Low-income students
3. English learners
4. Students in foster care
5. Migratory students
6. Students experiencing homelessness
7. American Indian or Alaska Native
8. Asian
9. Black or African American
10. Hispanic/Latino
11. Native Hawaiian or Other Pacific Islander
12. White
13. Two or more races
14. Other student subpopulations (if this option is chosen, a brief explanation must be provided below).
3. Extended Instructional Time (including extended school day or school week or school year)
1. ​Indicate whether the LEA used this method/ intervention by selecting Y or N.
2. Indicate whether this program is available to all students by selecting Y or N. Indicate N if answer to a above is N.
3. Indicate the number of students this program serves at full capacity.
4. Provide the total unique headcount of students that participated in this activity.
5. Indicate the number of eligible students within each of the below student groups for column A, and the number of eligible students from that student group that participated in column B. Note: Eligible refers to students within the student group who meet eligibility criteria for participating, such as belonging to the appropriate grade for the activity.
1. Students with one or more disabilities
2. Low-income students
3. English learners
4. Students in foster care
5. Migratory students
6. Students experiencing homelessness
7. American Indian or Alaska Native
8. Asian
   
9. Black or African American
10. Hispanic/Latino
11. Native Hawaiian or Other Pacific Islander
12. White
13. Two or more races
14. Other student subpopulations (if this option is chosen, a brief explanation must be provided below).
4. Evidence-Based High Dosage Tutoring
   
1. ​Indicate whe​ther the LEA used this method/ intervention by selecting Y or N.
2. Indicate whether this program is available to all students by selecting Y or N. Indicate N if answer to a above is N.
3. Indicate the number of students this program serves at full capacity.
4. Provide the total unique headcount of students that participated in this activity.
5. Indicate the number of eligible students within each of the below student groups for column A, and the number of eligible students from that student group that participated in column B. Note: Eligible refers to students within the student group who meet eligibility criteria for participating, such as belonging to the appropriate grade for the activity.
1. Students with one or more disabilities
2. Low-income students
3. English learners
4. Students in foster care
5. Migratory students
6. Students experiencing homelessness
7. American Indian or Alaska Native
8. Asian
9. Black or African American
10. Hispanic/Latino
11. Native Hawaiian or Other Pacific Islander
12. White
13. Two or more races
14. Other student subpopulations (if this option is chosen, a brief explanation must be provided below).
5. Early childhood education program expansion or enhancement * For the purposes of reporting, “program expansion" occurs when additional students or program slots are fully or partially funded with ESSER funds. All other ESSER-funded support of early childhood education programs should be considered “program enhancement". For the purposes of this reporting, early childhood education program expansion or enhancement is defined as: Programs that expand opportunities for all students, particularly traditionally underserved students, to attend high-quality early childhood education programs or that support the improvement of existing early childhood education programs in implementing the best practices of high-quality early childhood education programs.
1. ​​Indicate whether the LEA enh​anced its early childhood program by selecting Y or N.
2. Indicate whether this LEA expanded its early childhood program by selecting Y or N.
3. If b is yes, indicate how many additional students or slots were funded with ESSER I, ESSER II or ARP ESSER in the most recent school year.
4. Provide the total unique headcount of students enrolled in an early childhood education program within the LEA.
5. Indicate the number of students from each of the following student groups that participated in an early childhood program.
1. ​Students with one or more disabilities
2. Low-income students
3. English learners
4. Students in foster care
5. Migratory students
6. Students experiencing homelessness
7. American Indian or Alaska Native
8. Asian
9. Black or African American
10. Hispanic/Latino
11. Native Hawaiian or Other Pacific Islander
12. White
13. Two or more races
14. Other student subpopulations (if this option is chosen, a brief explanation must be provided below).
6. Full-Service Community Schools
1. ​Indicate whether the LEA used this method/ intervention by selecting Y or N.
2. Enter the number of new or additional full-service community schools that were launched using these funds in the LEA.
3. ​​Enter the number of current full-service community schools that received additional services or supports using ESSER funds.
4. Enter the total number of students enrolled in full-service community schools support with ESSER funds within the LEA.
7. Purchasing Educational Technology
1. Indicate whether the LEA used this method/intervention by selecting Y or N.
2. Indicate whether education technology was purchased for all students by selecting Y or N.(If yes, there is no need to specify the number of students.)
3. If no, indicate the number of student for whom educational technology was purchased.
4. ​Indicate the number of eligible students within each of the below listed student groups for column A and the number of eligible students from that student group that participated in column B. Note: Eligible refers to students within the student group who meet eligibility criteria for participating, such as belonging to the appropriate grade for the activity.
1. Students with one or more disabilities
2. Low-income students
3. English learners
4. Students in foster care
5. Migratory students
6. Students experiencing homelessness
7. American Indian or Alaska Native
8. Asian
9. Black or African American
10. Hispanic/Latino
11. Native Hawaiian or Other Pacific Islander
12. White
13. Two or more races
14. Other student subpopulations (if this option is chosen, a brief explanation must be provided below).
    

4.b2 Report the total population of students by subpopulation enrolled at the LEA. Counts of eligible students for each subpopulation in the method/intervention tables in question 4.b1 should only exceed the total enrollment count for each subpopulation reported in 4.b2 if multiple instances of that intervention were implemented in the current reporting period.​

4.c1 Count of FTE Staff to Serve Each School (PRRIs and APSs – Other LEA types that submit Staff data to PIMS will be populated with Staff/Staff Assignment data already reported to PIMS.)

Note: This question is now required.

For this entry, provide the number of full time equivalent (FTE) staff assigned to serve each school in the LEA, regardless of funding source, as of September 30, 2022. For example, if one full-time nurse is shared equally by five schools within an LEA, allocate 0.2 FTE to each school served. These data will be merged with school membership data to calculate staff-to-student ratios for the 2022-23 school year. ​

Enter the count of FTE staff by staff type listed below.

1. Special Educators and Related Services Personnel including Paraprofessionals
2. Bilingual Educators or English as a Second Language Educators
3. School Counselors, Social Workers, or School Psychologists
4. Nurses

Section 5 – Number of FTE Positions

This section outlines the number of FTE Positions in the LEA no matter the funding source.

5.a Number of FTE Positions for the Listed Reporting Dates (PRRIs and APSs – Other LEA types that submit Staff data to PIMS will be populated with Staff/Staff Assignment data already reported to PIMS.)

Enter the number of FTE Positions employed as of each of the listed reporting dates below. The number of FTE positions includes all staff regardless of whether the position is funded by Federal, State, local, or other funds—and equals the sum of the number of full-time positions plus the full-time equivalent of the number of part-time positions.

1. September 30, 2018
2. September 30, 2019
3. March 13, 2020
4. September 30, 2020
5. September 30, 2021
6. September 30, 2022
7. September 30, 2023*

*Subgrantees will provide the FTE information for September 30 of the most current year in each annual performance report.

Saving and Submission to PIMS

Refer to general instructions found on the first tab within the ESSER Report template for saving and submitting the report to PIMS.

Appendices

Appendix A: Revenue and Funding Source Object Codes

The revenue codes and funding source object codes below can be found in the Manual of Accounting and Financial Reporting FY 2023-2024.

Revenue Codes

CARES ACT, CRRSA ACT, and ARP ACT FUNDING

• 8741 Elementary and Secondary School Emergency Relief Fund (ESSER)
• 8743 ESSER II – Elementary and Secondary Emergency Relief Fund
• 8744 ARP ESSER (ESSER III) Elementary and Secondary School Emergency Relief Fund

ARP ESSER 7% Set-Aside for School Districts and Charter Schools:

• 8751 ARP ESSER Learning Loss
• 8752 ARP ESSER Summer Programs
• 8753 ARP ESSER Afterschool Programs

Funding Source Object Codes

• 986 CARES Act – Elementary and Secondary School Emergency Relief Fund
• 989 CRRSA Act – ESSER II - Elementary and Secondary School Emergency Relief Fund
• 990 ARP Act – ESSER III - Elementary and Secondary School Emergency Relief Fund.  This code is for the portion of ARP Act ESSER funds based on the 2020-21 state determined Title I-A Award (the ARP ESSER Mandatory Subgrant).
• 994 ARP Act ESSER – Learning Loss (ARP ESSER 7% Set-Aside for School Districts and Charter Schools directed to learning loss)
• 995 ARP Act ESSER – Summer Programs (ARP ESSER 7% Set-Aside for School Districts and Charter Schools directed to summer programs)
• 996 ARP Act ESSER – Afterschool Programs (ARP ESSER 7% Set-Aside for School Districts and Charter Schools directed to afterschool programs)
  

Appendix B: Definitions

The definitions included below have been provided by USDE.

ARP - American Rescue Plan Act of 2021

ARP ESSER - Elementary and Secondary School Emergency Relief fund authorized under section 2001 of the American Rescue Plan Act of 2021

Awarded - An SEA awards funds when it makes a subgrant to an LEA or, in the case of the SEA Reserve, when it enters into a subgrant or contract with a subrecipient.

CARES (ESSER I) - Coronavirus Aid, Relief, and Economic Security Act

CRRSA (ESSER II) - Coronavirus Response and Relief Supplemental Appropriations

DUNS#- A DUNS number is a unique nine-character number used to identify your organization. The federal government uses the DUNS number to track how federal money is allocated.

ESSER I - Elementary and Secondary School Emergency Relief fund authorized under Section 18003 of Division B of the Coronavirus Aid Relief, and Economic Security (CARES) Act

ESSER II - Elementary and Secondary School Emergency Relief fund authorized under Section 313 of the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act

Evidence-based - The ARP Act defines the term “evidence-based" as having the meaning in section 8101(21) of the ESEA. Accordingly, “evidence-based" includes several tiers of evidence. Specifically, “evidence-based," when used with respect to an SEA, LEA, or school activity, means an activity, strategy, or intervention that:

•  Demonstrates a statistically significant effect on improving student outcomes or other relevant outcomes based on—
• Strong evidence from at least one well-designed and well-implemented experimental study (“tier 1");
• Moderate evidence from at least one well-designed and well-implemented quasi experimental study (“tier 2"); or
• Promising evidence from at least one well-designed and well-implemented correlational study with statistical controls for selection bias (“tier 3"); or
• ​Demonstrates a rationale based on high-quality research findings or positive evaluation that such activity, strategy, or intervention is likely to improve student outcomes or other relevant outcomes and includes ongoing efforts to examine the effects of such activity, strategy, or intervention (“tier 4").

Given the novel context created by the COVID-19 pandemic, an activity need not have generated such evidence during the COVID-19 pandemic to be considered evidence-based.

Expended - The actual spending of money; an outlay. For purposes of this reporting, reimbursements that are made in the current reporting period that reimburse expenditures made prior to the start of the reporting period and on or after March 13, 2020, are considered “expenditures" for this reporting period.

Full-Service Community School - The term ''full-service community school'' means a public elementary school or secondary school that—participates in a community-based effort to coordinate and integrate educational, developmental, family, health, and other comprehensive services through community-based organizations and public and private partnerships; and provides access to such services in school to students, families, and the community, such as access during the school year (including before- and after-school hours and weekends), as well as during the summer.

LEA - Local Educational Agency, which includes school districts (SDs), charter schools (CSs), intermediate units (IUs), career and technical education centers (CTCs), approved private schools (APSs), private residential rehabilitative institutions (PRRIs), and chartered schools for the deaf and blind.

NCES#- NCES School District ID: This field displays the 7-digit school identification number. The first 2 digits of the 7-digit school district ID identify the state and the last 5 identify the district ID. Put together, they make a 7-digit unique ID code for each school district.

Planned Uses of Funds - Remaining funds that have been earmarked or budgeted for specific purposes are considered “Planned Uses" of Remaining Funds. The Department acknowledges these plans may change; please provide the State's most current information regarding budgeted or earmarked uses of remaining funds.

Remaining Funds - The balance remaining after all expenditures through the end of the reporting period have been subtracted from the total award.

SEA - State Educational Agency

SEA Reserve funds - An SEA may reserve 10 percent or less of its ESSER I and II grants (the “SEA Reserve"), to address emergency needs as determined by the SEA resulting from COVID-19, which may be addressed through the use of subgrants or contracts, and up to ½ of 1 percent of its total ESSER I and II award for administrative costs, which must come from the SEA reserve. An SEA must reserve at least 7 percent of its ARP ESSER award for mandatory set-asides for evidence-based interventions, as described below, and up to 3 percent for emergency needs as determined by the SEA (the “SEA Reserve"). An SEA may also reserve up to ½ of 1 percent of its total ARP ESSER award for administrative costs, which must come from the 3 percent for emergency needs.

Unique Entity ID (SAM)- A new unique entity identifier (UEI) is assigned and visible to entities that are already registered in SAM. Entities that register in SAM for the first time will obtain their UEI as part of the registration process. (More information can be found here: Unique Entity Identifier and/or SAM)

Append​ix​​ C​​: ESSER Reporting Quick Guide

Section 1 ​- LEA ​Information

Section 2 - SEA Reserve Allocations to LEAs

​Section 3 - Mandatory ESSER Subgrants

Section 4 - Student Group Impacts

Section 5 - Number of FTE Positions

​​​* This question is now required.​

Appendix ​​D: ​​Examples of ESSER Expenditures by Category