Monitoring and Reporting

Targeted Monitoring focuses on specific areas of compliance with Federal requirements for States with potential grantee compliance issues. It also includes the work that the Department does to monitor and support States to come into compliance with the unique Maintenance of Effort and Maintenance of Equity provisions required by the pandemic relief acts.

Comprehensive Monitoring consists of a full programmatic and fiscal review focused on the grantee’s implementation of the pandemic relief programs. This type of monitoring evaluates the systems and processes a grantee uses to implement its programs, including the grantee’s accounting systems and fiscal controls, internal controls, personnel, allocations, budgeting, and subrecipient monitoring.

Consolidated Monitoring is a cross-program review of the grantee’s implementation of its K-12 formula grants for both pandemic relief funding and Elementary and Secondary Education Act of 1965 (ESEA) formula grant programs administered by OESE.

Fiscal Monitoring Protocols

• SEA Self-assessment Protocol – Fiscal
• LEA Self-assessment Protocol – Fiscal

ESSER Monitoring Protocols

• ESSER Grantee Self-Assessment Protocol
• ESSER Subrecipient Self-Assessment Protocol

GEER Monitoring Protocols

• GEER Grantee Self-Assessment Protocol
• GEER Subrecipient Self-Assessment Protocol

EANS Monitoring Protocols

• EANS Grantee Self-Assessment Protocol

Liquidation Extension Protocols

• EANS Liquidation Extension Self-Assessment – Grantee
• EANS Liquidation Extension Self-Assessment – Subrecipient
• ESSER Liquidation Extension Self-Assessment – Grantee
• ESSER Liquidation Extension Self-Assessment – Subrecipient
• GEER Liquidation Extension Self-Assessment – Grantee
• GEER Liquidation Extension Self-Assessment – Subrecipient

FY 2023 Compliance Supplement

Education Stabilization Fund Transparency Portal

Established in November of 2020, Covid-Relief-Data.ed.gov disseminates information about the three primary Education Stabilization Funds (ESF) programs managed by the U.S. Department of Education and authorized by the Coronavirus Aid, Relief, and Economic Security Act (CARES) and the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA): the Elementary and Secondary School Emergency Relief (ESSER) Fund, the Governor’s Emergency Education Relief (GEER) Fund, and the Higher Education Emergency Relief (HEER) Fund. This publicly accessible site reports how the ESF funds were allocated by the U.S. Department of Education and used by states, outlying areas, local educational agencies (LEAs), and institutions of higher education (IHEs) to alleviate the impact of COVID-19. The site aims to provide the public with transparent, searchable, and understandable data.

Covid-Relief-Data.ed.gov synthesizes data from several sources to improve transparency of federal spending on elementary and secondary education and higher education for the public on Education Stabilization Funds.

Annual performance report and Maintenance of Effort (MOE) data are included on the Transparency Portal.

For more information on CARES Act Quarterly Reporting, please visit: https://oese.ed.gov/files/2020/11/CARES-Act-Quarterly-Reporting-FINAL-Reissued-11162020.pdf.

SGR Grantee Learning Series: FFATA and APR Webinar (8.23.2023)

• English Recording
• Spanish Recording
• English Transcript
• Spanish Transcript
• Presentation

FFATA Reporting Webinar and Forum (2.1.2023)

• English Recording
• Spanish Recording
• English Transcript
• Spanish Transcript
• PDF Presentation
• PowerPoint Presentation

GSA Answers Your FFATA Subaward Reporting System (FSRS) Questions (4.28.2023)

• Recording
• PDF Presentation

FFATA Reporting

ESSER FFATA Reporting

The Federal Funding Accountability and Transparency Act of 2006 (FFATA), Public Law 109-282, as amended by the Digital Accountability and Transparency Act (DATA Act), Public Law 113-101 requires that, on a monthly basis, Federal prime grant recipients report on subawards made that equal or exceed $30,000. Federal Prime recipients of ESSER I, ESSER II, ARP ESSER, GEER I, GEER II, EANS I or ARP EANS funds must comply with the FFATA reporting requirements. For more information on subaward reporting requirements see FSRS – Federal Funding Accountability and Transparency Act Subaward Reporting System and eCFR :: 2 CFR Part 170.

GEER FFATA Reporting

The Federal Funding Accountability and Transparency Act of 2006 (FFATA), Public Law 109-282, as amended by the Digital Accountability and Transparency Act (DATA Act), Public Law 113-101 requires that, on a monthly basis, Federal prime grant recipients report on subawards made that equal or exceed $30,000. Federal Prime recipients of ESSER I, ESSER II, ARP ESSER, GEER I, GEER II, EANS I or ARP EANS funds must comply with the FFATA reporting requirements. For more information on subaward reporting requirements see FSRS – Federal Funding Accountability and Transparency Act Subaward Reporting System and eCFR :: 2 CFR Part 170.

EANS FFATA Reporting

The Federal Funding Accountability and Transparency Act of 2006 (FFATA), Public Law 109-282, as amended by the Digital Accountability and Transparency Act (DATA Act), Public Law 113-101 requires that, on a monthly basis, Federal prime grant recipients report on subawards made that equal or exceed $30,000. Federal Prime recipients of ESSER I, ESSER II, ARP ESSER, GEER I, GEER II, EANS I or ARP EANS funds must comply with the FFATA reporting requirements. For more information on subaward reporting requirements see FSRS – Federal Funding Accountability and Transparency Act Subaward Reporting System and eCFR :: 2 CFR Part 170.

Subaward Reporting System. Please refer to FAQ G-1 and G-2 for clarification related to FFATA reporting for the CRRSA EANS and ARP EANS programs: https://oese.ed.gov/files/2021/09/Final-EANS-FAQ-Update-9.17.21.pdf.

Please note: As you complete your FFATA reporting to include subawards made with reverted EANS funds, please be sure to report using your State’s CRRSA EANS or ARP EANS FAIN Number, not your State’s GEER II FAIN Number. When an SEA reverts unobligated CRRSA EANS or ARP EANS funds to the Governor for allowable uses under GEER II, such funds remain CRRSA EANS or ARP EANS funds.

Reporting Deadlines

Annual Reporting

ESSER Annual Reporting

All grantees are required to report on ESSER funds received under the Coronavirus Aid, Relief, and Economic Security (CARES) Act; the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act; and the American Rescue Plan (ARP) Act. Grantees must submit an annual report describing how the State and subrecipients used the awarded funds during the performance period.

Similar to CARES Act Year 1 annual reporting, grantees will use the Annual Report Data Collection Tool to submit the State report. For information on account registration and when the tool will open for data entry, please visit https://covid-relief-data.ed.gov/grantee-help.

For the most up to date ESSER Annual Reporting resources and collection forms, please visit: https://covid-relief-data.ed.gov/grantee-help/esser

GEER Annual Reporting

All grantees are required to report on GEER funds received under the Coronavirus Aid, Relief, and Economic Security (CARES) Act; the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act. Grantees must submit an annual report describing how the State and subrecipients used the awarded funds during the performance period.

Similar to CARES Act Year 1 annual reporting, grantees will use the Annual Report Data Collection Tool to submit the State report. For information on account registration and when the tool will open for data entry, please visit https://covid-relief-data.ed.gov/grantee-help.

For the most up to date GEER Annual Reporting resources and collection forms, please visit: https://covid-relief-data.ed.gov/grantee-help/geer

EANS Annual Reporting

All grantees are required to report on EANS funds received under the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act and the American Rescue Plan (ARP) Act. Grantees must submit an annual report describing how the State used the awarded funds during the performance period.

Grantees will use the Annual Report Data Collection Tool to submit the State report. For information on account registration and when the tool will open for data entry, please visit https://covid-relief-data.ed.gov/grantee-help.

For the most up to date EANS Annual Reporting resources and collection forms, please visit: https://covid-relief-data.ed.gov/grantee-help/eans.

The FY2023 Single Audit / Compliance Supplement can be found here: Office of Federal Financial Management | OMB | The White House