ESSER Funding Codes

	A	B	C	D
1	ESSER FUNDING CODES (updated 9/3/21)
2	ESSER I	SOF 6780	Revenue Code 45980
3	ESSER II	SOF 6781	Revenue Code 45981
4	ARP ESSER	SOF 6795	Revenue Code 45995
5	Direct Student Support/Continuous Learning Opportunities
6	Program Code	Program Description	Budget Category
7	180	Activities allowed in ESSA, IDEA, Adult Ed, Perkins, McKinney Vento	Any activity authorized by the ESEA of 1965 reauthorized by the Every Students Succeeds Act, including the Native Hawaiian Education Act, the Alaska Native Educational Equity, Support, and Assistance Act, the Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Carl D. Perkins Career and Technical Education Act of 2006, or subtitle B of Title VII of the McKinney‐Vento Homeless
8	181	School leadership resources	Providing principals and other school leaders with the resources necessary to address the needs of their individual schools.
9	182	Services for special populations	Activities to address the unique needs of low‐income children or students, children with disabilities (including compensatory services), English learners, racial and ethnic minorities, students experiencing homelessness, and children in foster care, including how outreach and service delivery will meet the needs of each population.
10	183	Mental health support	Providing mental health services and supports.
11	184	Extended Learning Opportunities: Summer learning and/or supplemental after school activities, etc.	Planning and implementing activities related to summer learning and supplemental afterschool programs, including providing classroom instruction or online learning during the summer months and addressing the needs of low‐income students, students with disabilities, English learners, migrant students, students experiencing homelessness, and children in foster care to address student learning needs exacerbated by school closures.
12	170	Addressing learning loss	Addressing learning loss among students, including low-income students, children with disabilities, English learners, racial nd ethnic minorities, students experiencing homelessness, and children and youth in foster care, of the LEA, including by. (A) Administering and using high-quality assessments that are valid and reliable, to accurately assess students’ academic progress and assist educators in meeting students’ academic needs, including through differentiating instruction. (B) Implementing evidence-based activities to meet the comprehensive needs of students. (C) Providing information and assistance to parents and families on how they can effectively support students, including in a distance learning environment. (D) Tracking student attendance and improving student engagement in distance education.	Addeded with ESSER II & III
13	Technology
14	Program Code	Program Description	Budget Category
15	185	Educational technology	Purchasing educational technology (including hardware, software, and connectivity) for students who are served by the LEA that aids in regular and substantive educational interaction between students and their classroom instructors, including low‐income students, English learners, migrant students, students experiencing homelessness, children in foster care, and students with disabilities, which may include assistive technology, adaptive equipment, online learning platform, online curriculum, digital instructional materials, devices, behavioral supports for online environments, and professional development to support improved online instruction.
16	Systemic Procedures
17	Program Code	Program Description	Budget Category
18	186	Coordinating activities for long‐ term school closures (i.e. distance learning, specialized student services)	Planning for and coordinating during long‐term closures, including how to provide technology for online learning to all students, how to provide guidance for carrying out requirements under the Individuals with Disabilities Education Act, and how to ensure other educational services can continue to be provided consistent with all Federal, State, and local requirements.
19	187	Planning improved LEA response to emergencies.	Developing and implementing procedures and systems to improve the preparedness and response efforts of LEAs, including re‐entry plans that support student and staff health screening programs and other processes for the transition of educators and students back to onsite learning.
20	188	Training for staff on prevention of disease spread	Training and professional development for staff of the LEA on sanitation and minimizing the spread of infectious diseases.
21	189	Supplies for sanitation of buildings	Purchasing equipment and supplies to sanitize and clean the facilities of a LEA, including buildings operated by such agency, to support the transition of students back to onsite instruction, including materials to support safe interaction such as personal protective equipment (PPE) and health screening equipment.
22	190	Coordination with other public agencies for coronavirus response	Coordination of preparedness and response efforts of LEAs with state, local, tribal, and territorial public health departments, and other relevant agencies, to improve coordinated responses among such entities to prevent, prepare for, and respond to coronavirus.
23	191	Continuity of Operations and Employment	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. LEAs will continue to pay employees and contractors to the greatest extent practicable based on the unique financial circumstances of the LEA. District may address budgetary shortfall.
24	Food Security
25	Program Code	Program Description	Budget Category
26	192	Food Service	Planning for and coordinating during long‐term closures, including for how to provide meals to eligible students.
27	Equitable Services
28	Program Code	Program Description	Budget Category
29	193	Equitable Services	Providing services to non‐public schools directly or through contract with another public or private entity. No funds will be sent to the non‐public schools.
30	Facilities
31	Program Code	Program Description	Budget Category
32	196	Facility repairs and improvements	School Facility repairs and improvements to enable operation of schools to reduce risk of virus transmission and exposure to environmental health hazards, and to support student health needs.	Addeded with ESSER II & III
33	197	Improve air quality	Inspection, testing, maintenance, repair, replacement, and upgrade projects to improve the indoor air quality in school facilities, including mechanical and non-mechanical heating, ventilation, and air conditioning systems, filtering, purification and other air cleaning, fans, control systems, and window and door repair and replacement.	Addeded with ESSER II & III
34	198	Transportation	Due to the expansion or changes in bus routes, purchase or upgrade of existing buses to support social distancing while transporting students or other related transportation expenses due to Covid-19.
35	Maintenance of Equity
36	Program Code	Program Description	Budget Category
37	160	Additional pay	Positions or addional pay directly related to prevent, prepare and respond to Covid-19.
38	166	Loss of revenue	To maintain continuity of services and bridge budgetary shortfalls, districts may need to utilize local ESSER funds to offset the loss of revenue to strengthen operations.	Please see Memo COM-22-041 for details.
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