Home/Source documents/Exhibit C - ARP ESSER Liquidation Extension, State of New York et al. v. U.S. Department of Education, No. 1:25-cv-02990 (S.D.N.Y.), Doc. 21-3 (April 11, 2025)
Exhibit C - ARP ESSER Liquidation Extension, State of New York et al. v. U.S. Department of Education, No. 1:25-cv-02990 (S.D.N.Y.), Doc. 21-3 (April 11, 2025)
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Case 1:25-cv-02990-ER Document 21-3 Filed 04/11/25 Page 1 of 3
EXHIBIT C
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UNITED STATES DEPARTMENT OF EDUCATION
OFFICE OF ELEMENTARY AND SECONDARY EDUCATION
January 22, 2025
Carey M. Wright, Ed.D.
State Superintendent of Schools
Maryland State Department of Education
200 West Baltimore Street
Baltimore, MD 21201-2595
Dear Superintendent Wright:
I write in response to Maryland’s request for additional time to liquidate obligations for the
American Rescue Plan Act’s Elementary and Secondary School Emergency Relief Fund (ARP
ESSER) program, Grant Award S425U210005. Specifically, Maryland’s January 14, 2025,
liquidation extension request specifies the need for additional time to liquidate $160,505,073.59
of ARP ESSER funds after the period of liquidation under 2 CFR § 200.344(b) expires. After
careful review, I have determined that Maryland’s request provides sufficient justification and
documentation for an extension to the period of liquidation for ARP ESSER funds and approve
the extension through March 28, 2026.
This request is approved with the condition that the funds drawn down in the G6 system from
Grant Award S425U210005 be used only to liquidate obligations for programmatic expenses
incurred by September 30, 2024, and to support costs that were allowable under laws and
regulations in effect during the program period. Any drawdowns during this extension period
require approval from the U.S. Department of Education’s (Department’s) program office.
Maryland must email the Department’s Office of State and Grantee Relations through the State’s
mailbox (Maryland.OESE@ed.gov), detailing the amount of funds approved for liquidation
extension that the State requests to draw down.
Please note that the continued approval of this liquidation extension is contingent upon Maryland
completing the corrective actions related to its ESSER monitoring findings. Specifically,
Maryland must:
• Provide a timeline and detailed plan for completing subrecipient and fiscal program
monitoring by March 31, 2025, and then within 90 business days of submitting its
subrecipient fiscal and programmatic monitoring plan to the Department, the State must
provide evidence that it has implemented its monitoring process for ESSER;
• Provide a timeline for providing the Department information regarding State and
subgrantees’ compliance with the Davis-Bacon Act requirements by March 31, 2025; and
• Finalize any updates to Maryland’s cash management policies by March 31, 2025.
Failure to meet these deadlines may result in the revocation of Maryland’s ARP ESSER
liquidation extension request.
400 MARYLAND AVE. SW, WASHINGTON, DC 20202
www.ed.gov
The Department of Education’s mission is to promote student achievement and preparation for global competitiveness by
fostering educational excellence and ensuring equal access.
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Thank you for your work to implement the ARP ESSER program, including this request to help
ensure that all possible resources are available to meet the academic and mental health needs of
Maryland’s students and educators. If you have any questions about this approval, please contact
the Department at Maryland.OESE@ed.gov.
Sincerely,
Britt Jung
Acting Director, State and Grantee Relations
Office of Elementary and Secondary Education
U.S. Department of Education
Cc: Donna Gunning, Assistant State Superintendent, Office of Finance,
Maryland State Department of Education