Expenditure and Allotments Data for 2023-2024, spreadsheet as of August 31, 2023


Allotment and Expenditure Data Visualization - data is through August 31, 2023.  This is a visual representation of the data in the Expenditure and Allotments Data spreadsheet. Click on the top of the presentation to see the various breakdowns of the allotments and expenditures of COVID programs by public school unit. Allotment and Expenditure data can be downloaded to Excel from the Tabular Allotment and Expenditure tab. Detailed expenditure data can be downloaded from the Expenditure by Object tab.


Federal Reversion Materials: Encumbrance Validation Form and Reversion FAQ


COVID Allotment Policy Manual - see Allotments page


ESSER I and GEER Liquidation - The final liquidation date for the federal funds that expired on September 30, 2022 is January 28, 2023 not January 31st.


Schedule of COVID Funds August 4, 2022

Tab/Accordion Items

ESSER II Voluntary Reversion Request Process - ALL PSUs

PSUs were notified by the Office of Learning and Recovery in early June of a request for any voluntary reversions of ESSER II funding. That request is time sensitive and was centered primarily on those funds that would need to be redistributed in July to be used for the specific purpose of summer instructional activities.  However, the form and process may be used for any of the ESSER II Programs that a PSU feels they cannot use effectively for the purpose directed and/or by September 30, 2023, when the grants end. 

Click below for the form and process instructions:

The funding related to the summer programs is time sensitive if we hope to get the funds redistributed for effective use in July. The deadline for this initial request is JUNE 20, 2023. We welcome any other reversions as may be warranted and will continue to accept those thru August 18th. With your help we can ensure these funds are used effectively for the benefit of the students of North Carolina. Thank you for your consideration. The forms can be returned to, and questions directed to, Kristie Weber at

ESSER II Draft Planning Allotments

ESSER II Fact Sheet posted at Elementary and Secondary School Emergency Relief Fund - Office of Elementary and Secondary Education 

Frequently Asked Fiscal Questions Related to ESSER and GEER, Includes Construction Related Questions updated September 1, 2023

Federal Requirements for Federally Funded Construction Activities  January 28, 2022

Indirect Cost Rates 2020-2023

Indirect Cost Recapture Process for Federal Grants  September 21, 2022

ESSER III Liquidation Period Extension Letter from U.S. Department of Education

On May 13, 2022, the U.S. Department of Education published a letter to the AASA, The School Superintendents Association that clarified the period of performance deadline for the ESSER III funding and noted the potential for approval of late liquidation and liquidation extension requests for up to 18 months after September 30, 2024. School Business wanted to share the letter from the U.S. Department of Education. However, at this time, we do not have any information as to the process for requesting these extensions or any other guidance to share on this matter. As we get closer to the expiration date for the ESSER III funds in September 2024, we will be sure to provide further information to interested PSUs.

Shift from 90 to 120 Day Liquidation Period for Federal Funds

As the letter from the U.S. Department of Education notes, the Uniform Guidance was updated to extend the liquidation period for Federal grants from 90 days to 120 days (2 C.F.R. 200.344). This updated liquidation period timeline applies to all Federal grants issued by the U.S. Department of Education after November 30, 2020 (not those issued by NCDPI as of that date). As such, the following grants will still have a 90-day liquidation period:

  • ESSER I Grants (PRCs 163, 164, 165, 166, 167, 168)
  • GEER Grants (PRCs 169, 170)
  • FY 21 Federal Grants (Title I, IDEA, etc.)

The following grants will have a 120-day liquidation period:

  • ESSER II Grants (PRCs 171, 172, 173, 174, 175, 176, 177, 178)
  • ESSER III Grants (PRCs 181, 182, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 201, 202, 204, 205)
  • ARP ESSER III Homeless Grants (PRCs 183, 184)
  • APR IDEA Grants (PRCs 185, 186, 187)
  • FY 22 and later Federal Grants (Title I, IDEA, etc.)

If you have questions about the new liquidation period requirements, please contact John Keefer at

Q&A on Use of USDOE Grant Funds

PRC 141 - State Fiscal Recovery Bonus - FAQ

PRC 141 - State Fiscal Recovery Fund Bonus - Charter School Template

USDOE Maintenance of Equity Information

Presentation on COVID Funds as of April 2021

Federal Requirements: Construction

FFCRA Paid Sick Leave Information - US DOL

Federal Student Loan Announcement - CE

Helpful Links