You are here

COVID-19 Impact on Federal Funding FAQ

Jump to a Section:



1. What are ESSA requirements regarding the responsibility of LEAs to progress monitor student performance during the COVID-19-related school building closures?

ESSA requires that the LEA have a process for monitoring student progress but does not prescribe the frequency of progress monitoring. CDE encourages LEAs to conduct progress monitoring that makes sense given the local context and the changes in instructional practices due to the COVID-19 pandemic. In addition to progress monitoring requirements, CDE encourages LEAs to exercise a good faith effort to meet the intent and purpose of ESEA Title Programs that the LEA is participating in, as possible within the context of measures taken to prevent the spread of COVID-19. Updated April 20, 2020

Return to Top

2. What is an LEA’s responsibility in maintaining consistent and meaningful stakeholder engagement in the development of the Consolidated Application during the COVID-19 pandemic?

CDE encourages LEAs to continue to make a good faith effort in meeting the intent and purpose of ESEA Title Programs, including meaningfully engaging stakeholders in the development of the Consolidated Application; however, CDE recognizes that such efforts might be less fruitful or productive than stakeholder engagement efforts and will look significantly different in practice than in other years. Where possible, CDE recommends involving stakeholders in the identification of needs, strategies, and best use of funds. Some LEA’s District Accountability Committees (DAC) are still meeting virtually and may be able to provide input. When possible, consider using existing relationships between school level personnel and families to seek input (for example, asking Special Education Specialists to reach out to families of students with disabilities to gather input). Documentation of the engagement efforts, including but not limited to tracking requests from families pertaining to their needs during the pandemic, will be critical for demonstrating good faith efforts. Therefore, LEAs are encouraged to track communications to and from various stakeholders, including any attempts to do outreach. Updated April 20, 2020

Return to Top

3. What is an LEA’s responsibility for consulting with and providing equitable services to private schools during the COVID-19 pandemic?

Unless a private school has completely stopped operations, the consultation process between districts and private school officials is still required and districts should establish procedures and strategies, including a communication process, that will be implemented throughout the COVID-19 pandemic. If an LEA is holding other meetings remotely, it would appear in general that the LEA can conduct consultations remotely as well. The frequency and manner of the consultation my change once social distancing limitations end.

Section 8501(c)(4) requires consultation to include service delivery mechanisms that the district could use to provide equitable services to eligible private school students, teachers, administrators, and other staff during the pandemic.

If the private school is unable to continue with previously approved/scheduled services, funds for equitable services to private schools can be carried over which will need to be made available to them in the next funding year. These carryover funds are not subject to the Title I 15% limit and should not be added to the districts total Title I funds that will be carried over into the next funding year. Updated May 14, 2020

Return to Top

4. What are the next steps for ESEA Monitoring in the 2019-2020 school year?

CDE has paused all ESEA monitoring activities until further notice, including deadlines for submitting evidence. CDE will maintain and review all documents submitted to date to use when we resume monitoring activities. However, no additional documents or evidence needs to be submitted at this time. If you are participating in the 2019-2020 monitoring cycle, we will be reaching out in the future to discuss and jointly plan a new timeline. Site visits previously on the calendar for the spring of 2020 have been rescheduled, as needed, by working directly with the district and/or BOCES representatives. Updated April 20, 2020

Return to Top

5. Will the Consolidated Application still be due June 30th?

Yes, but CDE has streamlined the application to minimize application burden, recognizing the challenges that districts and BOCES are facing with the current health crisis.

Substantial Approval:

CDE has identified the following sections of the application that will be needed by June 30 to ensure that LEAs receive Substantial Approval.

Balanced Budget

  • Funds Allocation
  • LEA Profile
  • School Profile
  • Title I – Title V Funds pages (as applicable)
  • Set-Aside Summary
  • Budget Locations Totals

Assurances

  • Assurances Page
  • Non-public schools' section
  • Neglected and or Delinquent facility (if will be served)
  • Assurance check boxes
  • Title I – Title V Fund Pages (as applicable)

Signature Pages

  • Approval and Transmittal Signature Page
  • BOCES Sign Over Signature Pages
  • School Improvement Retention of Funds Signature Page

Note: CDE will accept documents authorized by the using the current policy in place.

  • Electronic Signatures
  • Email Authorizations
    • If the LEA is accepting email authorizations, attach the email to the CDE signature form, save as one PDF file and upload to in the application.

Final Approval:

The following sections of the application will be required for Final approval and due on the last business day in August.

  • GEPA Statement
  • Cross Program Narratives
  • Title I, TS, Neglected, ID, II, III, IV Narratives
  • Native American Education Tribal Consultation (Yearly Affirmation) Form – if applicable
  • Non-public Schools Consultation Form(s)

Once the application is open, Regional Contacts will be providing technical assistance to LEAs for the completion of the application. Technical assistance can be requested by submitting a submittal form found on the Consolidated Application Training Center website. Updated April 20, 2020

Return to Top



1. Can LEAs exceed the 15% carryover limit on Title programs, given that many ESEA-funded events and activities have been cancelled or pushed to next year because of COVID-19?

Colorado has requested and received a waiver of certain fiscal requirements, including the 15 percent Title I, Part A carryover limitation which allows CDE to waive this requirement for LEAs more than once every three years. This authority will give all Colorado districts the ability to carry over excess Title I funds into the 2020-2021 fiscal year. Additional information on the implementation of this waiver is forthcoming and will be posted on the COVID-19 and ESEA website. Updated May 14, 2020

Return to Top

2. Can LEAs use ESEA funds to pay staff salaries during school closures? If allowed to continue to pay staff during closures, how will the district need to fund staff with multiple cost objectives?

Yes. Generally, a grantee or subgrantee may continue to charge the compensation (including but not necessarily limited to salaries, wages, and fringe benefits) of its employees who are paid by a currently active grant funded by the Department to that grant, consistent with the organization’s policies and procedures for paying compensation from all funding sources, Federal and non-Federal, under unexpected or extraordinary circumstances, such as a public health emergency like COVID-19. Additional information is provided on the U.S. Department of Education Fact Sheet released April 8, 2020. Updated April 20, 2020

Return to Top

3. Can LEAs get an extension on grant reports (e.g., 21st Century Schools grant)? Will there be a standard extension granted, or will there be grant-specific extensions?

CDE is providing as much flexibility as possible to the use of funds, the life of those funds and any reporting associated with those funds. For funds awarded in the Consolidated Application and through the EASI application, use the established revision systems to make any adjustments to funds. For grant programs managed outside of the Office of Federal Programs, such as the 21st Century Schools Grant, we encourage LEAs/schools to reach out to their grant contacts at CDE. Updated April 20, 2020

Return to Top

4. Can staff who are funded under a Title Program be compensated for activities that fall outside the scope of the program due to shifts to online learning? For example, can instructional coaches funded with Title II, Part A support teachers in online instruction to facilitate learning, which are not "typical" coaching activities?

LEAs must maintain appropriate records and cost documentation to substantiate the charging of any salaries and other project activities costs related to interruption of operations or services. At the same time, recipients should consider ways that employees paid with grant funds can support continuing activities, including distance learning opportunities for students served by the grant. Additional information is provided on the U.S. Department of Education Fact Sheet released April 8, 2020. Updated April 20,2020

Return to Top



1. Are LEAs able to change existing proposed activities in 2019-20 Consolidated Application to support technology for online learning?

Yes. In most cases, it is allowable to use ESEA funds to make technology purchases. A letter (PDF) from the U.S. Department of Education provides some examples of how funds under Titles I through IV of the ESEA may support the use of technology to improve instruction and student outcomes. Any revisions to existing proposed activities should be submitted as a Post-Award Revision in the 2019-20 Consolidated Application. The Post-Award Revision submittal window has been extended to June 30, 2020 to accommodate changes in plans due to the COVID-19 pandemic. Updated May 14, 2020

Return to Top

2. Will flexibility be granted on the kinds of technology that can be procured to support student online learning (e.g., hotspots, data cards, Chromebooks, etc.) beyond what is typically allowed for technology infrastructure costs? Specifically, can flexibility be granted to support the most at-risk students, such as homeless students?

In most cases, it is allowable to use ESEA funds, including the Homeless Set-Aside, to make technology purchases. The CARES Act also includes a provision for waiving the Special Rule which places a 15% cap on using Title IV, Part A funds within the Effective Use of Technology content area to purchase devices, equipment, software applications, platforms, digital instructional resources and/or other one-time IT purchases. CDE has applied for and been awarded a preliminary waiver for the Title IV, Part A requirements and now has the authority to allow the use greater than 15% of IV-A funds for such purposes. Districts wanting to make technology purchases that are different than existing proposed activities should submit a Post-Award Revision in the 2019-20 Consolidated Application. The requirement for demonstrating a need through a Comprehensive Needs Assessment prior to using funds for technology purchases has also been waived. Updated April 20, 2020

Return to Top

3. Concerning Homeless students, and money set aside for emergency items: What can be considered emergency supplies with school closures and students needing food, blankets, supplies, and technology?

Title I, Part A funds may be used to provide a wide variety of services to homeless students, including those that may not ordinarily be provided to other Title I students. The services may be greater in scope and intensity, and/or different in nature than those normally provided. When considering the use of the set-aside funds, the LEA should consider if the services are reasonable and necessary to assist homeless students to take advantage of educational opportunities and determine that there are no other funding sources available. Updated April 20, 2020

Return to Top

4. Will flexibility be granted to use Title IV to support school’s technology needs, i.e., can LEAs exceed 15% limit under effective use of technology?​

On April 6, 2020, CDE applied for and received the authority to implement waivers for the spending limitations for technology infrastructure for FYs 2018 and 2019 and content-area spending requirements for FYs 2018 and 2019 Title IV, Part A funds while awaiting formal approval from the US Department of Education. Once formally approved, this authority will give all Colorado districts the ability to waive the Title IV requirements listed above due to the COVID-19 pandemic.

Additional information on the implementation of this waiver is forthcoming and will be posted on the COVID-19 and ESEA website. Updated April 20, 2020

Return to Top

5. How will days with limited online learning be considered with regard to contact days and attendance?

The department has developed guidance on this topic which can be found here. Updated April 20, 2020

Return to Top


Jump to a Question in this Section:

  1. Once Colorado receives ESSER funding, do districts need to apply for this money? Will it be distributed based on a formula or based on first come first serve? To all districts or only to those that apply?
  2. Can districts reimburse themselves through the Elementary and Secondary School Emergency Relief Fund (ESSERF) for COVID-related expenses?
  3. Are ESSER funds subject to supplement not supplant requirements?
  4. Are ESSER funds subject to maintenance of effort (MOE) requirements?
  5. Are ESSER funds Title I funds and therefore subject to Title I requirements?
  6. Will BOCES be eligible to receive funding from ESSER funds?
  7. What are the LEA's obligations for conducting a needs assessment for planning their use of their ESSER fund allocation?
  8. Is hazard pay an allowable reimbursement?
  9. Can ESSER funds be used to pay for salaries?
  10. How long do LEAs have to use ESSER funds?
  11.  What are the allowable uses of ESSER funds?
  12. Must LEAs that receive ESSER funds provide equitable services to non-public schools?
  13. Which non-public schools must be provided an opportunity to participate in equitable services under ESSER funds?
  14. What formula will be used in the LEA application for ESSER funds to calculate non-public schools proportionate share?
  15. How should LEAs determine allocations for charter schools? 
  16. Where are the ESSER fund allocations posted for each LEA?
  17. Can a non-public school have COVID-19 related expenses that occurred on or after March 13, 2020 reimbursed?
  18. Will time and effort be required if we pay for salaries out of ESSER funds?
  19. Does the LEA application for ESSER funds require a presentation to the local school board or signature of the board prior to submittal of the application?
  20. Can a district facing severe financial crisis, due to declining state/local funds, use federal funds to provide basic, general education services?
  21. How do we account for students that attend non-public schools within our district boundary but reside outside of our district?
  22. How do we determine the number of children who are from low-income families and attend private school for the purpose of calculating the proportionate share under Title I, Part A?
  23. Will we use the same consultation form that we use for the Consolidated Application for the ESSER fund?
  24. When will we be required to submit the ESSER Non-public Schools Certification form?
  25.  If ESSER funds are used to purchase technology equipment (e.g., laptops) for students in charter schools, do we need to get those laptops back after the grant period ends?
  26. When purchasing software licenses, we can get a substantial discount if we purchase 3-year (or multi-year) subscriptions. Is this allowable under ESSER? 


1. Once Colorado receives ESSER funding, do districts need to apply for this money? Will it be distributed based on a formula or based on first come first serve? To all districts or only to those that apply?

Yes. The ESSER funding includes formula funds (90% of the state’s full allocation) which will be allocated to LEAs based on Title I shares. Districts will need to submit an application for their allocation of ESSER funds. CDE is working to determine the minimum information needed from LEAs in order to distribute funds. The process for distribution of the remaining state reserve/set-aside funds (up to 10% of the total state allocation) has not yet been determined. Updated May 1, 2020

Return to Top

2. Can districts reimburse themselves through the Elementary and Secondary School Emergency Relief Fund (ESSERF) for COVID-related expenses?

Yes, as long as the costs are within the allowable uses of ESSERF. We understand that grant funds can be used for allowable activities that occurred on or after March 13, 2020. Updated May 1, 2020

Return to Top

3. Are ESSER funds subject to supplement not supplant requirements?

No. Updated May 1, 2020

Return to Top

4. Are ESSER funds subject to maintenance of effort (MOE) requirements?

Each SEA that accepts funds under ESSER must maintain support for elementary and secondary education and higher education in fiscal years 2020 and 2021, at least at the level of such supports that is the average of the state education supports provided in fiscal years 2017, 2018, and 2019. The USDE may grant a waiver from this requirement if the SEA can demonstrate precipitous decline in resources. CDE will monitor financial resources available for education in coming years to determine whether a waiver will be necessary. Updated May 1, 2020

Return to Top

5. Are ESSER funds Title I funds and therefore subject to Title I requirements?

No. While ESSER funds are based on the Title I formula, these funds there are not Title I funds nor subject to Title I spending rules, such as supplement, not supplant and rank and serve requirements. ESSER funds will not count toward Title I carryover limits and are not limited to Title I eligible students or schools. However, LEAs that receive ESSER funds are required to provide equitable services to eligible students and teachers in non-public schools, in compliance with Section 1117 of ESEA. Updated May 1, 2020

Return to Top

6. Will BOCES be eligible to receive funding from ESSER funds?

Any LEA that received a Title I, Part A allocation in fiscal year 2019-20 is eligible to receive an allocation under ESSER, from the 90% LEA formula distribution. Because BOCES do not receive a direct Title I allocation, they also will not receive a direct ESSER allocation. However, BOCES may be eligible to apply or receive funding under the 10% state reserve once CDE decides how these funds will be used. CDE will be using a survey to get stakeholder feedback on how it might use these funds.

Note: Districts still have the authority to assign fiscal authority to the BOCES for the administration of these funds.Updated May 1, 2020

Return to Top

7. What are the LEA's obligations for conducting a needs assessment for planning their use of their ESSER fund allocation?

LEAs may use their allocation for whatever needs are associated with COVID-19 and allowable under Section 18003(d) of the ESSER fund (see response to question 5 above). Although LEAs are suggested to identify needs associated with COVID-19 in planning the use of funds, there is no specified requirement to conduct a comprehensive needs assessment. LEAs are required to provide equitable services to public and non-public school students and may use funds to address any needs associated with continuing to provide educational services, such as remote learning, while school campuses are closed, and developing and implementing plans for return to normal operations. LEAs are encouraged to consider using funds to address digital divide needs, including securing access to home-based connectivity and remote-use devices, related issues to supporting remote learning for all students, including disadvantaged populations.Updated May 13, 2020

Return to Top

8. Is hazard pay an allowable reimbursement?

LEAs may use ESSER funds for bonuses or additional pay, such as hazard pay, only when such expenses are related to disruptions or closures resulting from COVID-19. [Source Part B: Programmatic, Fiscal, and Reporting Assurances (#7) of the SEA’s Certification and Agreement to the USDE] Updated May 13, 2020

Return to Top

9. Can ESSER funds be used to pay for salaries?

Among the allowable uses of ESSER funds are "Other activities 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". An SEA and LEA may use ESSER funds for any allowable expenditure incurred on or after March 13, 2020, the date the President declared the national emergency due to COVID-19.

Salaries paid with ESSER funds must be necessary, reasonable, and allocable for the purposes of continuing educational services during school closures or for implementing a plan for return to normal operations, and incurred during the award period between March 13, 2020 and June 30, 2021 [CARES Act, Section 18003(12) - other activities necessary to maintain the operation of and continuity of services and continuing to employ the existing staff of the LEA] and cannot subsidize or offset executive salaries and benefits of individuals who are not employees of the LEA, or expenditures related to state or local teacher/faculty unions or associations. Updated June 17, 2020

Return to Top

10. How long do LEAs have to use ESSER funds?

ESSER funds are available for obligation by LEAs and other subrecipients through September 30, 2022, which includes the Tydings period (General Education Provisions Act §421(b)(1)). Updated May 19, 2020

Return to Top

11. What are the allowable uses of ESSER funds?

LEAs can use ESSER funds for activities authorized by ESEA, IDEA, the Adult Education and Family Literacy Act, the Perkins CTE Act, or the McKinney-Vento Homeless Assistance Act. Additional information about the allowable uses of funds can be found on the ESSER Fund Allowable Uses webpage. In addition to these, LEAs can use funds for the following activities:

  • Coordination of preparedness and response efforts of local educational agencies with State, local, Tribal, and territorial public health departments, and other relevant agencies
  • Planning for and coordinating on long-term closures (including on meeting IDEA requirements, how to provide online learning, and how to provide meals to students)
  • Staff training and professional development on sanitation and minimizing the spread of infectious disease; purchasing supplies to sanitize and clean facilities
  • Purchasing educational technology (hardware, software, and connectivity) for students, that aids in the regular and substantive educational interaction between students and their instructors, which may include assistive or adaptive technology
  • Mental health services and supports
  • Summer learning and supplemental after-school programs
  • Discretionary funds for school principals to address the needs of their individual schools
  • Other activities that are necessary to maintain the operation and continuity of services in LEAs and to continuing the employment of their existing staff

Return to Top

12. Must LEAs that receive ESSER funds provide equitable services to non-public schools?

Yes.  LEAs that receive ESSER funds are required to provide equitable services to students and staff in non-public schools, in compliance with Section 1117 of ESEA.  Control of funds reserved for equitable services and items purchased with the funds must remain in public control. 

Return to Top

13. Which non-public schools must be provided an opportunity to participate in equitable services under ESSER funds?

All not-for-profit non-public schools within the LEA’s boundaries, regardless of their prior participation or declining to participate in ESEA-funded equitable services, must be provided an opportunity to participate.

Return to Top

14. What formula will be used in the LEA application for ESSER funds to calculate non-public schools proportionate share?

The application will follow the formula in Section 1117 of ESEA, using the number of eligible students who reside in Title I school boundaries and attending a non-public school located in the LEA boundaries.

Formula: [Number of eligible students residing in Title I school boundaries, attending NPS divided by (number of eligible students residing in Title I school boundaries attending NPS + number of eligible students enrolled in Title I schools in the LEA)]

Return to Top

15. How should LEAs determine allocations for charter schools? 

The CARES Act does not directly address allocation of district ESSER funds to charter schools that are not standalone LEAs.  The clear legislative intent, however, is to benefit all public schools and students regardless of school type.

CDE asks that districts include their charter schools on equal footing with traditional schools when determining the most important educational needs as a result of COVID-19, consistent with the intent of the CARES Act, see CARES Act Sec. 18003(d)(3), and the intent of Colorado law, see C.R.S. 22-30.5-112(3).

Return to Top

16. Where are the ESSER fund allocations posted for each LEA?

LEA allocations have been posted here.  Districts that were not awarded a Title I allocation in the 2019-2020 funding year will not receive a direct allocation from the 90%.  However, CDE could use a portion of the State reservation to provide support to those districts. 

Return to Top

17. Can a non-public school have COVID-19 related expenses that occurred on or after March 13, 2020 reimbursed?

LEAs are not permitted to reimburse non-public schools (NPS) for activities that were paid for by the non-public school and NPSs cannot accept federal funding.  However, under the CARES Act, LEAs can reimburse COVID-19 related expenditures that occurred on or after March 13, 2020.

For a NPS to have COVID-19 related allowable expenses reimbursed, the NPS will need to determine the status of their COVID-19 related invoices. If the invoice has been paid by the provider, the NPS can work with the provider to issue a refund and ask the provider to invoice the LEA. If the invoice is not been paid, the NPS can ask the provider to re-issue the invoice to the LEA for payment.

This process and the allowability of expenses must be addressed during the consultation between the NPS and the district and an agreement must be met before reimbursement to reimburse allowable COVID-19 related expenses.

Return to Top

18. Will time and effort be required if we pay for salaries out of ESSER funds?

Just as with any federal grant, various federal legislations apply to ESSER funds.  For example, if salary is paid with federal funds, Time & Effort is generally required.  A grantee must maintain appropriate records and cost documentation as required by 2 CFR §200.302 (financial management), 2 CFR § 200.430(i) (standards for documenting personnel expenses), and 2 CFR §200.333 (retention requirements for records) to substantiate the charging of any compensation costs related to interruption of operations or services.  For a list of application federal requirements, see assurances listed in the LEA application or the SEA’s Certification and Agreement for ESSER funds.   

Return to Top

19. Does the LEA application for ESSER funds require a presentation to the local school board or signature of the board prior to submittal of the application?

The LEA is required to follow local policies and protocols for obtaining grant signature authority, informing the school board of grant funding, and uses of funds, as well as informing the local board of the decision to apply for ESSER funds and the plans for the use of funds. Therefore, the ESSER fund application can be submitted with the signature of the superintendent or district leadership authorized to sign grant applications on behalf of the district in accordance to the LEA's local policy.

Return to Top

20. Can a district facing severe financial crisis, due to declining state/local funds, use federal funds to provide basic, general education services?

Consider using CARES Relief Funds first.  LEAs received per pupil allocations under CARES Relief Funds (CRF) by Executive Order from the Governor for this purpose.  After CRF funds, consider using ESSER funds for this purpose.  If the district still has financial needs after those funding sources have been considered and used, contact the ESEA Regional Contact(s) to consider various allowable activities under Titles I-IV. 

Return to Top

21. How do we account for students that attend non-public schools within our district boundary but reside outside of our district?

The LEA will need to consult with neighboring districts to determine if the student resides in a Title I school boundary to be counted in the proportionate share calculation.

Return to Top

22. How do we determine the number of children who are from low-income families and attend private school for the purpose of calculating the proportionate share under Title I, Part A?

Section 1117(c)(1) LEAs with four methods to select from to determine the number of children who are from low-income families and attend private school for the purpose of calculating the proportionate share under Title I, Part A.

When deciding the standard to apply when determining the low-income status of a student attending private school, the local educational agency has the final authority to determine which of the following methods is comparable and appropriate:

(1) the same measure of low income used to count public school children (i.e. free or free and reduced);

(2) the results of a survey that, to the extent possible, protects the identity of families of private school students, and allowing such survey results to be extrapolated if complete actual data are unavailable;

(3) the low-income percentage of each participating public school attendance area to the number of private school children who reside in that school attendance area; or

(4) an equated measure of low income correlated with the measure of low income used to count public school children.

Income eligibility guidelines will be posted on the Equitable Services in Non-public Schools webpage.

Return to Top

23. Will we use the same consultation form that we use for the Consolidated Application for the ESSER fund?

No. LEAs will need to capture the consultation process on the attached ESSER Non-public Schools Certification form. LEAs and non-public schools will certify that a consultation process has occurred, and an agreement has been reached with respect to the ESSER funds.

Return to Top

24. When will we be required to submit the ESSER Non-public Schools Certification form?

The ESSER Non-public School Certification form is due on or before December 31, 2020. Certifications will be sent to esserapplications@cde.state.co.us.

Return to Top

25. If ESSER funds are used to purchase technology equipment (e.g., laptops) for students in charter schools, do we need to get those laptops back after the grant period ends? 

All regulations in the Uniform Grants Guidance, 2 CFR 200, and EDGAR apply to ESSER funds, including the purchase, use, tracking, and disposal of equipment purchased (See e.g., §200.33 Equipment and § 200.313 Equipment for proper use and disposal).

Specifically, equipment purchased with federal funds can continue to be used for the same purpose (e.g., remote learning) even after the grant award ends. [2 CFR 200.313(a)(1)].

When the equipment is no longer needed for the purpose for which it was purchased, if the per unit fair market value is less than $5,000, the equipment may be retained, sold or otherwise disposed of with no further obligation to the Federal awarding agency. [2 CFR 200.313(e)(1)].

Return to Top

26. When purchasing software licenses, we can get a substantial discount if we purchase 3-year (or multi-year) subscriptions. Is this allowable under ESSER? 

Yes, but proper accounting of the license and tracking of expenditures is required. Licenses could be prepaid that extend beyond the fiscal year of purchase, but only up to September 2022, which is the end of the grant performance period.

If purchasing a license that goes beyond September, 2022, a district would need to prorate the cost applied to the ESSER grant for an amount up to September 2022 and apply the remaining cost to another source, likely general fund.

In recording the initial payment for the licenses, the district will need to book the prorated portion that is applicable to year 2021 and 2022 as a ‘prepaid’ cost then reverse the entries in 2021 (2021 portion) and again in 2022 (2022 portion).

Return to Top


CDE will be adding questions and answers related to charter and non-public schools in the near future. The U.S. Department of Education released guidance pertaining to non-public schools on April 30, 2020.