The ARP ESSER III funding needs to be invoiced by December 30, 2024. Only projects that had been obligated properly may be invoiced. An obligation is the legal liability to pay immediately or at a later date. A table illustrating when a sub-recipient has made an obligation is available in 2 CFR § 76.707
Extension to the Liquidation Period
Maine DOE anticipates that a few school units may need to apply for a waiver to the December 30, 2024 liquidation deadline. Maine DOE requires that any SAU that needs to apply for a waiver notify Federal Emergency Relief Programs (FERP) by November 5, 2024 using this form. The US Department of Education requires the documentation asked for in the form to support each request for an extension to the liquidation deadline, and they – US Department of Education – determine whether permission is granted for an extension.
Typically, an extension to the liquidation deadline may be provided for projects that were properly obligated but for which all of the goods and services have yet to be delivered in time for requesting reimbursement of Maine DOE by December 30, 2024. Examples of projects that are suitable for consideration for an extension are:
- a modular building that has been delayed due to availability of laborers or due to a severe storm that has disrupted production and delivers;
- a large piece of equipment for an HVAC upgrade that was promised by November 2024 but has/had not been delivered by December 2024 in time for the SAU to pay for the equipment and then submit a request for reimbursement to Maine DOE, FERP.
Please note: Applications for extension to late liquidation are NOT provided for “extra time” to submit invoices for completed projects, nor for extending salaries or subscriptions. If you have questions about what kinds of projects might qualify for applying for an extension for late liquidation please contact Karen Kusiak karen.kusiak@maine.gov
The Maine Department of Education (DOE) has received $1,021,690,359 in federal emergency relief funding to improve student learning, address unfinished learning, support students’ mental health and combat pandemic-related challenges. The three federal emergency relief acts are:
- Coronavirus Aid, Relief, and Economic Security (CARES) Act enacted on March 27, 2020 to address the impact that COVID-19 has had, and continues to have, on elementary and secondary schools.
- Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act enacted on December 27, 2020 to prevent, prepare for, and respond to COVID-19 related to addressing learning loss, preparing schools for reopening, and testing, repairing, and upgrading projects to improve air quality in school buildings.
- American Rescue Plan (ARP) Act enacted on March 11, 2021 to safely reopen and sustain the safe operation of schools and address the impact of the coronavirus pandemic.
The Elementary and Secondary School Emergency Relief (ESSER) fund is administered by the United States Department of Education. ESSER funds were distributed "to address diverse needs arising from or exacerbated by the COVID-19 pandemic, or to emerge stronger post-pandemic, including responding to students' social, emotional, mental health, and academic needs and continuing to provide educational services as States and school administrative units (SAUs) respond to and recover from the pandemic." (Frequently Asked Questions, updated December 2022). Additional information about the three federal emergency relief acts can be found at https://oese.ed.gov/offices/education-stabilization-fund/elementary-secondary-school-emergency-relief-fund.
Any use of ESSER funds must be “to prevent, prepare for, and respond to” the COVID-19 pandemic while being necessary and reasonable for the performance of the ESSER award. This means that transferring funds to a rainy-day fund, bridging a budget shortfall that is not related to the pandemic, and providing matching funds for other federal programs are not allowable.
OIG Hotline - Report Fraud, Waste, and Abuse
Think an institution is misusing or abusing ED funds? Do not let COVID-19 pandemic Education Stabilization Funding for Schools and Students end up in the wrong hands. File a complaint online with our Inspector General (OIG) or call their Hotline.
- File a complaint online with the OIG
- Contact information for the OIG Hotline (1-800-MIS-USED; 1-800-647-8733)