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Elementary and Secondary School Emergency Relief (ESSER III-ARP) funds were authorized in
Section 2001 of the American Rescue Plan (ARP) Act of 2021, enacted March 11, 2021. The funds are
provided to state educational agencies (SEAs) and school districts to help safely reopen and sustain
the safe operation of schools and address the impact of the coronavirus pandemic on the Nation’s
students. Funds to Local Educational Agencies (LEAs) are allocated on the basis of their
respective shares of funds received under Title I, Part A of the Elementary and Secondary
Education Act of 1965 in fiscal year 2020. Therefore, districts will not receive the same
proportionate share of ESSER III-ARP funds as they did for the first round of ESSER funds

ESSER funds are allowable to fund costs incurred on or after March 13, 2020, when COVID 19
was declared a national emergency, and all funds must be obligated by September 30, 2024.
This includes one-year carryover as allowed under the Tydings Amendment (34 CFR 76.709). These
are one-time funds that should not be committed to ongoing financial obligations.