Late liquidation approvals from the U.S. Department of Education allow states and schools districts to extend spending deadlines for federal funding provided to help school systems recover from COVID-19 setbacks.
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States and districts have spent nearly all their awarded federal funding for the first allocation of K-12 COVID-19 recovery efforts under the Coronavirus Aid, Relief and Economic Security Act, or CARES, according to a senior U.S. Department of Education official.
About 99.6% has been spent and reimbursed from the $3 billion dedicated under the CARES Act for the Governor's Emergency Education Relief fund for K-12 and higher education and the $13.2 billion provided through Elementary and Secondary School Emergency Relief fund.
States are also reporting strong K-12 spending activity for the second COVID emergency allocation of about $58 billion under the Coronavirus Response and Relief Supplemental Appropriations Act, or CRRSA. Only 3% of those funds for both ESSER and GEER remain unspent or are awaiting reimbursement.
There are still a few more weeks — until March 28 — to spend down all of the CARES Act funds for states approved for late liquidation. For CRRSA funds, that late liquidation deadline is March 28, 2025.
Here's a closer look at K-12 spending activity for CARES and CRRSA, according to the Education Department official:
By the numbers
$27 million
The total amount approved for ESSER I and GEER spending extensions under the CARES Act.
12
The number of states, along with the District of Columbia and Puerto Rico, that requested and received approvals for late liquidation for ESSER I. The states are Connecticut, Illinois, Indiana, Mississippi, Nevada, North Carolina, Ohio, Pennsylvania, Texas and Wisconsin.
9
The number of states approved for late liquidation deadlines under GEER through the CARES Act. Those states are Illinois, Indiana, Iowa, Missouri, Nevada, North Carolina, Pennsylvania, Rhode Island and Wisconsin.
99.6%
The proportion of CARES Act funds for education that have been spent and reimbursed as of Dec. 22.
$269.7 million
The total amount approved for ESSER II, GEER and the Emergency Assistance to Non-Public Schools for late liquidation under the CRRSA Act.
6
The number of states that have approval for late liquidation under ESSER II. Those states are Delaware, Kentucky, Massachusetts, New Jersey, New York and South Carolina.
1
Only one state so far — New York — has been approved to extend spending for GEER funds under CRRSA. There were 19 late liquidation requests pending under CRRSA as of Dec. 22.
97%
The percentage of education funds under CRRSA that has been spent and reimbursed as of Dec. 22.
0
As of Jan. 17, no states have yet to request extended spending deadlines for K-12 funding for ESSER III under the American Rescue Plan. The late liquidation deadline for ESSER III is March 28, 2026.
58%
The percent of ARP funds for K-12 COVID recovery efforts that has been spent and reimbursed as of Dec. 22.
