Liquidation Extension Requests for ARP ESSER and ARP EANS Webinar
Summary
Slides for a Department of Education webinar titled Liquidation Extension Requests for ARP ESSER and ARP EANS, presented by program staff of the Office of State and Grantee Relations, including Laura Jimenez, Director. The topics are liquidation and obligation requirements, the extension request process, completing and submitting a request, and questions. A table shows obligation, statutory 120-day liquidation and up to 14-month extension deadlines by program, with ARP ESSER and ARP EANS at September 30, 2024, January 28, 2025 and March 28, 2026. Later slides explain when an obligation of federal funds occurs under 34 CFR 76.707.
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“Liquidation Extension Requests for ARP ESSER and ARP EANS Webinar.”
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Liquidation Extension
Requests for ARP ESSER and
ARP EANS
WEBINAR
Jennifer Timmons, Program Officer and Liquidation Extensions Lead, Office of State and Grantee Relations
Christopher Tate, Group Leader, Office of State and Grantee Relations
Laura Jimenez, Director, Office of State and Grantee Relations
1
Presentation Topics
Liquidation Extension of ARP ESSER and ARP EANS funds
1. Liquidation and Obligation Requirements
2. Liquidation Extension Request Process Overview
3. Completing and Submitting a Request
4. Q&A
A recording of the presentation and accompanying slides will be made available on the
Department’s State and Grantee Relations announcements webpage.
U.S. Department of Education 2
Liquidation and Obligation Requirements
Liquidation Liquidation
Obligation Deadline Extension Deadline
Program Deadline
(Statutory 120 days) (Up to 14-months)
CARES Act: ESSER I, GEER I September 30, 2022 January 28, 2023 March 28, 2024
CRRSA Act: ESSER II, GEER II, EANS I September 30, 2023 January 28, 2024 March 28, 2025
ARP Act: ARP ESSER, ARP EANS September 30, 2024 January 28, 2025 March 28, 2026
CARES Act & CRRSA Act Liquidation Extension ARP Act Liquidation Extension Process
Process • ARP Act Liquidation Extension Letter
• CARES Act Liquidation Extension Template • ARP Act Liquidation Extension Template
• CRRSA Act Liquidation Extension Template • Updated Liquidation Extension Technical FAQs
• Updated Liquidation Extension Requests FAQs
U.S. Department of Education 43
Liquidation and Obligation Requirements
What does it mean to “Obligate” Funds?
The regulations at 34 C.F.R. § 76.707 govern when an obligation of Federal
funds by a State or subgrantee such as an LEA occurs. Specifically, for services
or assistance provided through a contract, the obligation is made on the date
that the State or subgrantee makes a binding written commitment to obtain
the services, work, or products. For rental or lease of real or personal
property, the obligation is made when the property is used.
ESSER FAQs EANS FAQs
U.S. Department of Education 4
Liquidation and Obligation Requirements 34 CFR 76.707
If the obligation is for - The obligation is made
a) Acquisition of real or personal property On the date on which the State or subgrantee makes a
binding written commitment to acquire the property.
b) Personal services by an employee of the State or subgrantee When the services are performed.
c) Personal services by a contractor who is not an employee of the On the date on which the State or subgrantee makes a
State or subgrantee binding written commitment to obtain the services.
d) Performance of work other than personal services. On the date on which the State or subgrantee makes a
binding written commitment to obtain the work.
e) Public utility services When the State or subgrantee receives the services
f) Travel When the travel is taken
g) Rental of real or personal property When the State or subgrantee uses the property
h) A pre-agreement cost that was properly approved by the On the first day of the grant or subgrant performance period
Secretary under the cost principles in 2 CFR part 200, Subpart E -
Cost Principles
U.S. Department of Education 5
Liquidation and Obligation Requirements
What does it mean to “Liquidate” Funds?
The drawing down and expenditure of funds by a grantee for obligations
incurred during the grant’s legal obligation period. Timely liquidation occurs
during the project performance period and through the first 120 days after the
final day of that period or an extension of that period authorized by ED,
pursuant to 2 C.F.R. § 200.344(b).
U.S. Department of Education 6
Liquidation and Obligation Requirements
May grantees carry out grant activities during liquidation?
ESSER FAQs: Question E-3.d. How long may ESSER or GEER funded activities
continue after the liquidation period?
EANS Communication: EANS Services and Assistance After the End of the
Period of Performance
ARP ESSER Liquidation Extension Letter
There are limited circumstances where an SEA or subgrantee timely obligates
ARP ESSER or ARP EANS funds, such services or activities may continue for a
reasonable time beyond the liquidation period.
U.S. Department of Education 7
Liquidation Extension Request Process Overview
• Grantees collect the liquidation extension information noted on the template on
behalf of themselves and their subgrantees. Prior to submitting that information,
this information must be verified that it represents timely and valid obligations.
• Note that each subgrantee is a row, that is, all the requests for a single
grantee are entered into one row.
• Grantees submit one comprehensive Excel document to represent an extension
at the grantee and subgrantee levels (as appropriate) with a single date for the
extension
• Grantees must include a cover letter that explains how the ARP ESSER and/or
ARP EANS liquidation extension request contributes to the acceleration of
academic success for students, including those furthest from opportunity and
with the greatest need
• Review and approval may take 3-4 weeks and depends on completeness and
accuracy of submitted information
U.S. Department of Education 8
Completing and Submitting a Request
Cover Letter
• Grantees must provide a cover letter, on letterhead, that explains how the ARP ESSER and/or
EANS liquidation extension request contributes to the acceleration of academic success for
students, including those furthest from opportunity and with the greatest need
Examples might include -
• Describe projects (e.g., parent communications initiatives, adoption of early warning intervention systems, home visiting
programs, and interagency data-sharing investments) that promote regular student attendance and reduce chronic
absenteeism.
• Indicate how many subgrantees are requesting liquidation extension to support contracted evidence-based tutoring services
throughout the 2024-25 school year, and the approximate number and percentage of students to be served;
• Identify uses of funds to provide summer learning opportunities and to provide afterschool and extended learning time during
the regular school year, and the number of students served;
• Providing counseling services to address mental health needs;
• Offering professional development and coaching to educators to build math and literacy instructional capacity; or
• Making targeted improvements to school infrastructure, including HVAC investments, to enhance indoor air quality and
environmental safety that keep students healthy in school
U.S. Department of Education 9
Liquidation Extension Request Process Overview
Liquidation Extension Request: Components
• Title Page – Informational Only
• Table of Contents and Instructions – Informational Only
• Grantee Request Overview – To be Completed/Submitted by Grantee
• Grantee Attestation - To be Completed/Submitted by Grantee
• Grantee Information - To be Completed/Submitted by Grantee
• Subrecipient Information - To be Completed/Submitted by Grantee
• Definitions and Additional Resources – Informational Only
ARP Liquidation Extension Resources
• Suggested submission prior to December 31, 2024
• Requests submitted after December 31, 2024, may experience a lapse in G6 access
while an approval decision is pending U.S. Department of Education 10
Completing and Submitting a
Request
Title Page
• Grantees and subgrantees of the ARP Act must
obligate funds by September 30, 2024
• Grantees may submit liquidation extension requests
for themselves or on behalf of subgrantees/LEAs
• Once approved, grantees and subgrantees/LEAs may
have up to 18 months to liquidate the funds
• Completed requests, using the Excel request
template, should be submitted as an Excel document
to the state mailbox (e.g., State.OESE@ed.gov) and
copied to assigned program officer
U.S. Department of Education 11
Completing and Submitting a
Request
Table of Contents and
Instructions
• Grantees must complete the requested
information on the Grantee Request Overview,
Grantee Attestation, Grantee Information, and
Subrecipient Information
• Grantees should use both discretion and oversight
when including a subrecipient/LEA within the
request.
• ARP ESSER and ARP EANS requests must be
submitted separately
U.S. Department of Education 12
Completing and Submitting
a Request
Grantee Request Overview
(Complete and Submit)
• ALN = Assistance Listing Number (formerly CFDA)
• ARP EANS Requests = 84.425V
• ARP ESSER Requests – 84.425U
• Date of Submission vs Date of Data Finalization
• Data finalization represents the date by which
the data has been included for subrecipients.
• Several data fields are populated by formulas within
the template (amounts) or are prepopulated dates
• Grantee vs Subgrantee Requested Extension Dates
• Cannot exceed 03/28/26
• May be the same date
• Subrecipient date may be adjusted for
administrative purposes at the grantee level U.S. Department of Education 13
Completing and Submitting
a Request
Grantee Attestation
(Complete and Submit)
• All information at the top of the page will be populated from
information previously entered on the Grantee Overview tab
• The attestation must be signed by an Authorizing Official and
submitted with the request template
• Attestations for Grantees include –
• Accuracy and completeness of included information
• Proper and timely obligations
• Continued applicability of the Certifications and
Assurances
• Continued monitoring and oversight of subrecipients
• Verification of data
• Collection of sufficient supporting documentation
• Grantee review of subrecipients included in request
U.S. Department of Education 14
Completing and Submitting a Request
Grantee Information (Complete and Submit)
• Information in Columns A, B, F, and G will either populate from information on the Grantee Request Overview tab or from
embedded formulas
• Grantees should complete the information for Columns C-E and H-L
• It may be necessary and adequate to only include 1 line of data for the grantee’s information
• Examples of supporting documentation should be included in column K but will not be submitted to the Department
• All supporting documentation should available and on file with the associated subrecipient(s)consistent with 2 CFR
200.334
U.S. Department of Education 15
Completing and Submitting a Request
Subrecipient Information (Complete and Submit)
• Information included should represent only the subrecipients/LEAs in need of an extension
• Data should be valid as of September 30, 2024, or the Date of Data Finalization indicated on the Grantee
Request Overview tab
• Columns F, G, and H should calculate automatically once data is entered for the allocation total, amount
obligated, and amount liquidated
• Uses of Funds information might include construction contracts, HVAC contracts, instructional services
contracts, delayed resources, or other allowable uses of funds
• Columns J & K should represent LEA-specific justifications currently available and may also include any
other relevant subrecipient data notes
U.S. Department of Education 16
Completing and Submitting
a Request
Definitions and Additional
Resources
• Includes definitions and associated reference links for
obligations and liquidations
• FAQs for the ESSER and EANS programs are included
• Certification and Assurances for ESSER and EANS are
included
U.S. Department of Education 17
ARP ESSER SAMPLE REQUEST
Grantee Request Overview Tab
U.S. Department of Education 18
ARP ESSER SAMPLE REQUEST
Grantee Attestation Tab
U.S. Department of Education 19
ARP ESSER SAMPLE REQUEST
Grantee Information Tab
U.S. Department of Education 20
ARP ESSER SAMPLE REQUEST
Subrecipient Information Tab
U.S. Department of Education 21
ARP EANS SAMPLE REQUEST
Grantee Request Overview Tab
U.S. Department of Education 22
ARP EANS SAMPLE REQUEST
Grantee Attestation Tab
U.S. Department of Education 23
ARP EANS SAMPLE REQUEST
Grantee Information Tab
U.S. Department of Education 24
ARP EANS SAMPLE REQUEST
Subrecipient Information Tab
U.S. Department of Education 25
QUESTIONS
26
Thank You
27
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