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​July 26, 2021

Dear Colleague,

To assist in the planning, accounting, and monitoring of your federal COVID-relief funding, I write to you today to remind you of the useful information provided in the Chart of Accounts for Pennsylvania Local Education Agencies to direct the accounting of your ESSER and GEER funds.

The Chart of Accounts was last published in April 2021 for the 2020-21 fiscal year (FY), and that version defined the most up-to-date federal revenue and funding source codes that correspond to the many components of federal COVID-relief funding.

While the FY 2021-22 Chart of Accounts is planned to be updated and posted to the PDE website by the end of August, the existing publication includes the following federal revenue codes and their descriptions, along with the funding source codes that LEAs must use to track their ESSER and GEER funds.

Below is an excerpt from the Chart of Accounts for the 2020-21 FY.

Federal Revenue Codes for ESSER and GEER Funds:

8740 CARES ACT, CRRSA ACT, and ARP ACT FUNDING (Revenues are not recorded to this account but to the following sub-accounts)

  • 8741 ESSER - Elementary and Secondary School Emergency Relief Fund Emergency relief funds authorized by the CARES Act to address the impact that Novel Coronavirus Disease 2019 (COVID-19) has had, and continues to have, on elementary and secondary schools across the nation. Note – The second round of PCCD (winter) grants are being funded with ESSER and should be coded here. Funding source 986.

  • 8742 Governor’s Emergency Education Relief Fund (GEER) Emergency relief funds authorized by the CARES Act disbursed under the direction of State governors to address the impact of COVID-19. Examples include GEER Continuity of Education Grants, GEER funded Special Education Impact Mitigation Grants, and GEER postsecondary and adult education grants. Note - Some SECIM grants are being funded with IDEA rather than GEER funds which should be coded to 8512. FAI will list the applicable revenue code for each LEA payment. Funding source 988.

  • 8743 ESSER II - Elementary and Secondary School Emergency Relief Fund Emergency relief funds authorized by the CRRSA Act to address the impact that Novel Coronavirus Disease 2019 (COVID-19) has had, and continues to have, on elementary and secondary schools across the nation. Funding source 989

  • 8744 ARP ESSER (ESSER III) - Elementary and Secondary School Emergency Relief Fund Emergency relief funds authorized by the ARP Act to address the impact that Novel Coronavirus Disease 2019 (COVID-19) has had, and continues to have, on elementary and secondary schools across the nation. Funding source 990.

  • 8745 GEER II - Governor’s Emergency Education Relief Fund Emergency relief funds authorized by the CRRSA Act disbursed under the direction of State governors to address the impact of COVID-19. Also include here funding for GEER II Emergency Assistance for Nonpublic Schools (EANS). Funding source 991.

  • 8749 Other CARES Act and CRRSA Act Funding CARES Act and CRRSA Act funding other than ESSER, ESSER II, and GEER. Examples include Higher Education Emergency Relief Fund (HEERF), Paycheck Protection Program (PPP), HSSAP, Pre-K Counts Cares, and Covid-19 funded Safety and Security grants disbursed by PCCD other than those funded with ESSER. Funding source 987.

This information is also available in the ARP ESSER Frequently Asked Questions, and it will be updated when the Chart of Accounts for the 2021-22 FY is released.

If you have further questions, please email RA-SchlFin@pa.gov.

Thank for your continued leadership and commitment to serving and support your school community.

Sincerely,
Danielle Mariano