Preliminary allocations awarded under the Coronavirus Response and Relief Supplemental Appropriations
Act, 2021 (CRRSA) are now posted to the Arkansas Department of
Education, Division of Elementary and Secondary Education website at: https://dese.ade.arkansas.gov/Offices/fiscal-and-administrative-services/school-funding/allocations.
For reporting purposes, ADE has established a set of program codes
that will be required for all expenditures of ESSER funding. The program codes and their descriptions are
provided in the attachment to this memo.
All LEAs should record expenditures in the designated fund/source of
fund and revenue code and assign one of the program codes to each expense. It is imperative that these program codes be
used correctly and consistently to meet the federal reporting requirements of
the CRRSA Act.
Maintenance of effort is still in effect for all federal
funds. Arkansas education funds were not
reduced due to the state’s budget shortfalls related to the public health
pandemic of 2020-2021. Therefore, it is
unlikely that MOE waivers will be approved by USDE. All LEAs should be mindful of this when
determining what funding sources to be used for expenditures.
Finally, the federal entity has allowed for pre-award costs with ESSER
funds as of the date of the public health emergency declaration on March 13,
2020. Any expenditures that the LEA
wishes to pay using ESSER funds must be moved from the original SOF code to the
ESSER fund via journal entry and/or salary redistribution as is
appropriate. All normal restrictions on
expenditure reclassification apply (i.e. salary items must be moved via
redistribution and only once).
Funds are available through September 30, 2023.