The purpose of this resource is to support school districts in effectively utilizing Education Stabilization Fund Elementary and Secondary School Emergency Relief (ESSER) funds to meet the needs of Nebraska public school and nonpublic school students. ESSER is its own, separate, flexible program intended to assist with the COVID-19 response.

As authorized under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), these funds may be used for any activity authorized by the Elementary and Secondary Education Act of 1965 (ESEA), the Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Carl D. Perkins Careers and Technical Education Act, and the McKinney-Vento Homeless Assistance Act. In addition to those authorized activities, the Act provides for additional allowable uses.

This resource is intended to provide guidance on how a public school or nonpublic school may choose to meet the needs of its students; including low-income residents of under-served areas of the state, living in very rural or concentrated urban centers, assist persons of color, persons of cultural and ethnic minorities, students with disabilities, English language learners (ELLs), students experiencing homelessness, and foster care youth. It should be noted that the supplement not supplant requirement does not apply to ESSER funds.

This resource is intended to help provide clarity to subgrantees regarding allowable uses of funds under the Nebraska CARES Act ESSER subgrant and is not a substitute for existing requirements of the subgrant agreement, subaward assurances, Grant Award Notification (GAN) terms and conditions, applicable state laws, or federal regulation (2 CFR Part 200) required by subgrantees of the award.  This guidance is not meant to be exhaustive.

TECHNICAL ASSISTANCE: General Grant Management Guidance