Elementary & Secondary School Emergency Relief (ESSER) » Elementary & Secondary School Emergency Relief (ESSER)

Elementary & Secondary School Emergency Relief (ESSER)

Elementary and Secondary School Emergency Relief (ESSER) grant funding is authorized in three pieces of legislation. As a result, the ESSER programs are administered by TEA as separate grant programs. 

The ESSER I, CRRSA ESSER II, and ARP ESSER III grant programs run concurrently. During the overlap in periods of availability, grantees may expend funds from any of the grant programs.



  • 01/31/2024:  USDE must respond to state’s ESSER II Liquidation Extension
  • 02/16/2024 at 11:59pm CST: Data collection tool closes for LEA submission of YEAR FOUR ESSER Reporting
  • 04/2023: TEA verifies data collection for quality, and officially uploads into USDE system
  • 07/02/2024:  Last day to amend ESSER III Application for Funding
  • 08/31/2024:  GOAL: Complete all ESSER III Spending and Final Draw Down before this date in order to avoid additional ESSER USDE Reports in 2026
  • 09/30/2024: End of carryover period for ESSER III funds, last day to legally obligate funds
  • 11/30/2024:  Anticipated ESSER III Liquidation Extension Data Collection due to TEA
  • 01/02/2025:  ESSER III Final Expenditure Report/Revised Final Expenditure Report due
  • 01/31/2025:  USDE must respond to state’s ESSER III Liquidation Extension
  • 02/28/2025:  End of ESSER II Liquidation Extension Period for approved LEAs
  • 02/28/2026:  Anticipated End of ESSER III Liquidation Extension Period for approved LEAs


ESSER III ends 9/30/24

  • Ensure the 20% set-aside requirements have been met before the final draw down is complete
  • All draw downs completed before 08/31/2024 will not be required to complete the USDE report in 2026
  • The final day to amend the grant application is 07/02/2024

ESSER Expenditures

  • Draw downs should happen regularly (monthly or quarterly)
  • Significant changes may need to be amended in the grant application
  • Expenditures must be connected to allowable activities in the grant and meet the intent of the ESSER grant.
  • Maintain at least 20% of your funds set aside for lerning loss and SEL needs when making expenditure changes in ESSER III

ESSER State Fiscal Reports

  • Open and required for every Expenditure Report (ER) for ESSER II, III and SUPP
  • This is an additional fiscal report through SmartSheets that is activated once the ER is submitted. Justification documentation of expenditures with ESSER funds is still required and should be maintained at a local level
  • To avoid TEA canceling payment requests, please see the “Timeline for Submitting ESSER State Fiscal Reporting Form with Each Payment Request” bulletin (linked HERE) for ESSER II, III, and Supplemental expenditure reporting
  • LEAs only have 9 calendar days to submit State Fiscal Reporting Form after the request for payment
  • After submission of the form, LEAs may be contacted for corrections. If the LEA doesn't respond to the correction request, the superintendent will be notified of the issue
  • TEA will cancel payments if the LEA doesn't respond within 14 calendar days of escalating the information to the superintendent, and that may result in an increased risk level and more in-depth fiscal grant monitoring
  • 3.11 (payroll, stipends, supplanted salaries), 3.12 (operational continuity, Co-Op fees, etc.), and 6.1 (indirect costs) have been added (as of November 2022)