• About Us
    • Who Is Equalis Group?
    • Who Do We Serve?
    • Procurement Process
    • Our Lead Agencies
    • Leadership Team
    • Member Engagement Team
    • Join Our Team
  • Contracts & Solicitations
    • Contracts
      • State-Level Job Order Contracting
        • Colorado JOC Program
        • Illinois JOC Program
        • Ohio JOC Program
        • South Carolina JOC Program
        • Texas JOC Program
    • Solicitations
  • Federal Funding Eligibility
    • SLFRF, ESSER, & HEERF Funds
    • American Rescue Plan
  • Supplier Registration
  • PQN
  • Contact Equalis
  • Privacy Policy
  • Join
Equalis GroupEqualis Group
Equalis GroupEqualis Group
  • About Us
    • Who Is Equalis Group?
    • Who Do We Serve?
    • Procurement Process
    • Our Lead Agencies
    • Leadership Team
    • Member Engagement Team
    • Join Our Team
  • Contracts & Solicitations
    • Contracts
    • State-Level Job Order Contracting
      • Colorado JOC Program
      • Illinois JOC Program
      • Ohio JOC Program
      • South Carolina JOC Program
      • Texas JOC Program
    • Solicitations
  • Federal Funding Eligibility
    • SLFRF, ESSER & HEERF Funds
    • American Rescue Plan
  • Supplier Registration
  • Join

Spending Your SLFRF, ESSER & HEERF Funds

Federal COVID Relief Funding

State and local governments, K-12 schools, and higher education institutions are now receiving funds allocated by a series of three Coronavirus-related stimulus bills enacted by the U.S. Congress in 2020 and 2021:

  1. The Coronavirus Aid, Relief, and Economic Security Act (CARES),
  2. The Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSA), and
  3. The American Rescue Plan Act of 2021 (ARP)

Breaking It All Down

The web of underlying legislation, legislation incorporated by reference, and relevant guidance from federal agencies attached to these federal funds is complex and often confusing. Our goal here is to provide clarity and easy access to relevant documents that will aid our members in navigating this complicated environment. This page addresses:

    • Total COVID relief dollars available to public sector entities. Read More>>
    • Eligible uses of funds. Read More>>
    • Deadlines to obligate the funds. Read More>>
    • Uniform Guidance requirements. Read More>>
    • Spending federal funds through Equalis Group. Read More>>
    • Supporting documentation available from Equalis Group. Read More>>
    • Request Uniform Guidance Compliance Checklist. Request Now>>

 Expenditure
Compliance Guides

The guides below provide members with a roadmap to navigate the procurement requirements of Uniform Guidance and EDGAR as well as relevant guidance issued by various federal agencies.

SLFRF Guide

Read Me

ESSER Guide

Read Me

HEERF Guide

Read Me

Navigating Federal Funding Complexities

Congress appropriated $635,100,000,000 ($635.1 billion) in COVID relief dollars – who got what?

Congress appropriated $635.1 billion for public sector entities into various funds through three pieces of legislation. The dollars are typically allocated by state based on defined formulas. Whether the funds are then distributed directly to the agencies to be spent or agencies have to apply for the funds depends on the rules established for the particular fund and by the individual state. See the breakdown of appropriated funds below.

Coronavirus State and Local Fiscal Recovery Funds* (SLFRF)

    • State governments & Washington DC** $195.3 billion
    • Counties** $65.1 billion
    • Metropolitan Cities** $45.6 billion
    • Tribal governments* $20.0 billion
    • Non-entitlement Units of Local Government** $19.5 billion
    • Territories** $4.5 billion
    • SLFRF Funds Spent to Date**
    • Coronavirus State & Local Fiscal Recovery Funds FAQ

$350.0 billion

* Program Overview
** Dollars allocated by state or territory

Elementary and Secondary School Emergency Relief* (ESSER)

    • ESSER 1** (from CARES) $13.2 billion
    • ESSER 2** (from CRRSA) $54.3 billion
    • ARP ESSER** (from ARP) $122.8 billion
    • ARP ESSER Allocations by School**
    • ESSER Funds Spent to Date**
    • Department of Education Plans & Guidance by State
    • ARP ESSER FAQs

$190.3 billion

* Program Overview
** Dollars allocated by state or territory

Higher Education Emergency Relief Fund (HEERF)

    • HEERF 1* (from CARES) $14.0 billion
    • HEERF 2* (from CRRSA) $21.2 billion
    • HEERF 3* (from ARP) $39.6 billion
    • HEERF Funds Spent to Date**
    • Higher Education Emergency Relief Fund III FAQ

$74.8 billion

* Program Overview

Capital Projects Fund (CPF)

$10.0 billion

Emergency Connectivity Fund

$7.2 billion

Emergency Assistance to Non-Public Schools (EANS)

$2.8 billion

Eligible uses of SLFRF, ESSER & HEERF dollars

The guidelines regarding the types of products and services upon which federal fund recipients can spend those dollars are vague. Intentionally.

Congress wanted to provide recipients with a broad range of flexibility in how they choose to allocate the Coronavirus Relief Funds they receive. Equalis Group developed summaries of the types of expenditures authorized under SLFRF, ESSER, and HEERF. The source text from various federal agencies is cited in each summary. There may be additional requirements and guidelines associated with the various buckets of authorized expenditures. The following guides are intended to provide a clear path to navigating and understanding the types of expenditures that ARE in fact permissible.

SLFRF Recipients

SLFRF – Types of eligible expenditures

Read Me

ESSER Recipients

ESSER – Types of eligible expenditures

Read Me

HEERF Recipients

HEERF – Types of eligible expenditures

Read Me

The clock is ticking: deadlines to obligate funds are fast approaching

Part of the intention of the COVID relief funding was to provide economic stimulus. As such, Congress set deadlines by which various funds must be obligated* by recipients:

    • ESSER I funds from The Coronavirus Aid, Relief, and Economic Security Act must have been obligated by September 30, 2022 and expended by January 28, 2023.
    • ESSER II funds from The Coronavirus Response and Relief Supplemental Appropriations Act must be obligated by September 30, 2023 and expended by January 28, 2024.
    • ARP ESSER funds from The American Rescue Plan Act must be obligated by September 30, 2024 and expended by January 28, 2025.
    • SLFRF funds from The American Rescue Plan Act must be obligated by December 31, 2024, and spent by December 31, 2026.
    • HEERF funds must be spent by June 30, 2023.
* “Obligated funds” means the recipient has committed the funds for a specific use, whether the funds will be expended immediately or in the future. Examples include signed contracts, purchase orders, requisitions, and credit lines established with vendors.

Applicable Uniform Guidance & EDGAR requirements

There are strict guidelines that apply to recipients spending SLFRF, ESSER, and HEERF funds. These requirements are defined in two sets of regulations:

    • The Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, commonly called “Uniform Guidance”, and
    • The U.S. Department of Education’s Education Department General Administrative Regulations, usually referred to as “EDGAR”.

SLFRF funds authorized by The American Rescue Plan are subject to Uniform Guidance requirements. ESSER and HEERF funds are subject to both Uniform Guidance and EDGAR requirements.

Simply put, there are requirements that relate to the i) procurement of contracts through which federal funding recipients will spend federal funds, whether those contracts are procured by the recipients themselves or another public agency, such as an Equalis Group Lead Agency, and ii) actual expenditures of federal funds received.

Spending federal funds through Equalis Group Master Agreements

Question 1: Can SLFRF, ESSER and HEERF dollars be spent through intergovernmental agreements, such as the portfolio of publicly procured, competitively solicited Equalis Group Master Agreements?

The short answer is: Yes

In fact, the use of state and local intergovernmental agreements and inter-entity agreements for the expenditure of federal funds is explicitly encouraged for non-federal entities receiving federal awards in 2-CFR § 200.318(e), which states:

“To foster greater economy and efficiency, and in accordance with efforts to promote cost effective use of shared services across the Federal Government, the non-Federal entity is encouraged to enter into state and local intergovernmental agreements or inter-entity agreements where appropriate for procurement or use of common or shared goods and services. Competition requirements will be met with documented procurement actions using strategic sourcing, shared services, and other similar procurement arrangements.”

Question 2: Do Equalis Group Master Agreements meet the procurement requirements established in Uniform Guidance and EDGAR?

Equalis Group Master Agreements are publicly procured contracts sourced by local governmental agencies and education service centers (Lead Agencies) in conformity with the regulatory requirements established for non-federal entities in Uniform Guidance and EDGAR. These Master Agreements are made available to public agencies across the country through intergovernmental agreements. Equalis Group provides the required procurement and contracting documentation for members’ records.

Expenditure Compliance Guides

Reference the following guides, which include citations to source text for your convenience.

SLFRF Guide

Learn more about SLFRF

Read Me

ESSER Guide

Learn more about ESSER

Read Me

HEERF Guide

Learn more about HEERF

Read Me

Readily available supporting documentation for Uniform Guidance & EDGAR compliance

Equalis Group and our Lead Agencies maintain extensive documentation for each publicly procured, competitively solicited Master Agreement available to Equalis Group members. The following documents are typically published on the contract page for each Master Agreement:

Request for Proposal (RFP)Proof of RFP PublicationWinning Supplier RFP Response
Bid TabulationAward LetterFully Executed Master Agreement

Simply complete the form below to request a Uniform Guidance Compliance Checklist for a particular Equalis Group Master Agreement.

Uniform Guidance Compliance Checklist

Equalis Group developed a Uniform Guidance Compliance Checklist that is applied to individual Master Agreements. The checklist identifies applicable Uniform Guidance requirements relating explicitly to the procurement and establishment of each Equalis Group Master Agreement, provides a summary of how the Lead Agency that procured and awarded that Master Agreement conformed with those procurement requirements, and cross-references supporting RFP and contract documents for members’ records.

The checklist is an easy-to-follow tool for Equalis Group members to quickly validate their ability to make purchases using federal funds through Equalis Group’s publicly procured, competitively solicited Master Agreements in accordance with Uniform Guidance. It also serves as a guide for the procurement-related documentation members must maintain when spending federal funds.

Request Your Checklist

Please complete the following information to request a completed Uniform Guidance Compliance Checklist for a specific Master Agreement.

Agency Information

Legal Disclaimer

Please keep in mind that this information is provided as a service to Equalis Group members and supplier partners. It is designed only to give general information. This document is not intended to be a comprehensive summary of recent developments in the law, treat exhaustively the subjects covered, provide legal advice, or render a legal opinion. Equalis Group and its members are not attorneys and are not responsible for any legal advice. Equalis Group encourages local educational agencies, political subdivisions, units of local government, state agencies, and other public agencies to have appropriate legal counsel review the applicable federal legislation and associated guidance to determine their eligibility to utilize Equalis Group’s competitively solicited contracts for expending SLFRF, ESSER, HEERF, or any other federal funds.
Join Equalis!
Equalis Group Logo for Footer
Contact Us

What is 3+15

  • Texas Office
  • Equalis Group
  • 5550 Granite Pkwy. Ste 298 Plano, TX 75024
  • Ohio Office
  • Equalis Group
  • 6001 Cochran Rd. Ste 333 Cleveland, OH 44139
  • 844.289.6728
Click the icon to Follow Equalis Group On LinkedIn

© 2023 Equalis Group. All rights reserved.

  • About Us
  • Contracts
  • Solicitations
  • Supplier Registration
  • Member Registration
  • Contact Equalis
  • Privacy Policy
  • PQN