ESSER Checklist for School Districts: Spending, Documentation, and Family Communication

ESSER funds are some of the most significant federal dollars that have ever flowed to public school districts. They also come with the documentation requirements, audit risk, and transparency obligations that go with federal grants. This checklist covers what districts need to do before funds are fully expended, what documentation to maintain, and what families need to hear.

Use this as a working reference, not a compliance guarantee. State education agencies have specific requirements that may differ from the federal baseline. Check with your state program office for the deadlines and documentation standards that apply to your district.

Spending checklist: before the obligation deadline

The obligation deadline is the date by which your district must have committed its ESSER funds through contracts, purchase orders, or personnel actions. Funds not obligated by this date must be returned.

• Confirm your district's specific obligation deadline with your state education agency.
• Review all ESSER budget lines and identify any unspent balances that need to be obligated.
• Confirm that the 20 percent learning loss set-aside requirement is met for ESSER III.
• Ensure all contracts and purchase orders for remaining funds are executed before the deadline.
• Confirm that subscription periods for technology tools begin within the period of performance.
• Verify that any new staff positions funded with ESSER are hired and have offer letters on file.
• Check with your state agency for any specific categories of funds that must be drawn down before others.

Documentation checklist: for each expenditure

Federal auditors reviewing ESSER expenditures look for three things: that the expense is allowable, that it is adequately documented, and that it connects to the stated purposes of the grant. Missing any one of these is the source of most audit findings.

• Purchase order or contract for every non-payroll expenditure over your district's threshold.
• Vendor invoice matching the purchase order amount and description.
• Proof of payment: check number, ACH record, or credit card statement.
• Brief written justification explaining how the expenditure supports ESSER's purposes.
• For staff positions: time and effort records showing actual time devoted to ESSER-funded work.
• For technology tools: usage data or output records showing the tool was actively used.
• For professional development: attendance records, training materials, and a connection to ESSER outcomes.
• For services contracts: scope of work, performance milestones, and evidence of delivery.

Family communication checklist: what families need to know

ESSER III includes specific requirements around transparency and community engagement. Most state education agencies translate these into reporting and communication requirements at the district level.

• Publish a summary of ESSER fund allocations by category on the district website.
• Provide families with a description of the specific programs funded by ESSER and the outcomes they produced.
• Communicate which ESSER-funded programs will continue after funds expire and how they will be funded.
• Communicate which ESSER-funded programs will be discontinued and what the district's plan is for students who depended on them.
• If ESSER funded additional staff (tutors, counselors, interventionists), communicate whether those positions are being retained and at what scale.
• Present ESSER fund use at a public board meeting and make the presentation materials available to families.
• Send families a year-end summary via newsletter or direct communication before the close of the school year in which funds are expended.

Learning loss set-aside checklist

ESSER III requires districts to set aside at least 20 percent of their ARP ESSER allocation for addressing learning loss through evidence-based interventions. The interventions must meet the ESSA evidence standards.

• Calculate 20 percent of your ARP ESSER allocation and confirm at least that amount is budgeted for learning loss interventions.
• Document that each intervention meets the ESSA evidence requirements: strong, moderate, or promising evidence.
• Collect and retain outcome data for each learning loss intervention.
• Include learning loss outcome data in your community communications so families understand what was accomplished.
• If tutoring was funded, retain data on student participation, dosage, and academic gains.

Transition planning checklist: after ESSER ends

The transition out of ESSER funding is where many districts face the hardest communication challenges. Programs that families came to depend on are ending or being scaled back. Getting ahead of those changes with honest, direct communication is far better than letting families discover them when the school year starts.

• Identify every program funded entirely or substantially by ESSER that will be affected when funding ends.
• For each program, decide: sustain with local funds, scale down, or discontinue.
• Communicate each decision to families before the affected school year begins, not after.
• For discontinued programs, explain what alternatives exist for students who were served by them.
• Document the transition decisions in a board-adopted budget narrative so the rationale is on the public record.
• Send a post-ESSER summary newsletter to families covering what was accomplished and what the district looks like going forward.